I move:—
Go ndeontar suim na raghaidh thar £23,133 chun slánuithe na suime is gá chun íoctha an Mhuirir a thiocfidh chun bheith iníoctha i rith na bliana dar críoch an 31adh lá de Mhárta, 1926, chun Tuarastail agus Costaisí na Luachála Generálta agus na Suirbhéireachta Teorann féasna hAchtanna 15 agus 16 Vict., c. 63; 17 Vict., c. 8; 17 Vict., c. 17; 20 agus 21 Vict., c. 45; 22 agus 23 Vict., c. 8; 23 Vict., c. 4; 27 agus 28 Vict., c. 52; agus 37 agus 38 Vict., c. 70; maraon le Luacháil Diúite Estáit fán Finance (1909-10) Act, 1910. |
That a sum not exceeding £23,133 be granted to complete the sum necessary to defray the Charge which which will come in course of payment during the year ending on the 31st day of March, 1926, for the Salaries and Expenses of the General Valuation and Boundary Survey under the Acts 15 and 16 Vict., c. 63; 17 Vict., c. 8; 17 Vict., c. 17; 20 and 21 Vict., c. 45; 22 and 23 Vict., c. 8; 23 Vict., c. 4; 27 and 28 Vict., c. 52; and 37 and 38 Vict., c. 70; including Estate Duty Valuation under the Finance (1909-10) Act, 1910. |
The chief duty of the Valuation Department is to carry out the annual revision of valuation of tenements, when requested by the rating authorities. The valuations include such rateable hereditaments as railways, tramways, electric lighting works, gas works, fisheries, tolls, rights of turbary, and all buildings whether new, reconstructed or otherwise altered in value. This work is done by valuers who are sent out to every district in the Saorstát and make an investigation in each case in which a revision of valuation is requested. When appeals are made against the valuation fixed on revision, a further visit in each case by a different valuer is necessitated and if the appellant proceeds further to the Circuit Court a valuer has to attend the Court and give evidence. Copies of the revised valuation lists and the lists of changes are furnished annually to the rating authorities. The re-valuation of the Borough of Waterford, which was undertaken as a result of a request from the Corporation in 1922, is still in progress and decisions in the first appeals are expected in the near future. In all cases where Estate Duty is chargeable on lands or buildings, the Estate Duty Office refers to the Valuation Department for report as to value and that necessitates an inspection of the ground in nearly every case. Changes in boundaries are carried out in accordance with the Boundary Survey Acts by the Valuation Department. That necessitates examinations of boundaries. The Valuation Department does work for other Departments. It gives lists of changes of valuation to the Revenue Department for Income Tax purposes. It furnishes capital valuation in cases of Old Age Pension claims and also returns to the Customs and Excise all changes in valuation of licensed premises. It certifies claims by local rating authorities for contribution in lieu of rates on Government property. For the Office of Public Works, the Local Government Department and the Department of Posts and Telegraphs it gives estimates of the letting value of premises. It supplies to the public, at certain fees, certificates of valuation and maps in connection with the Land Acts.
There is very little change in the Estimate for the coming year. The principal reduction is in connection with the Waterford re-valuation, which marks a decrease of £500. That is because the valuation is complete. It is only the appeals that are now being dealt with. Dealing with the Appropriations-in-Aid, the first item is a statutory sum which is repayable by counties and county boroughs for the services of the Valuation Department. It is a fixed annual sum. The contribution of £150 by the County Borough of Waterford is half the estimated cost that would fall on the Department this year in connection with the re-valuation. The last item of £750 is the estimated amount of receipts from fees for certificates of valuation from miscellaneous sources. The decrease in the estimated receipts is attributable to the falling off in demand for certificates under the Land Act and to the fact that costs awarded to the Department in appeal cases will in future be credited to Law Charges and Revenue Commissioners Votes, and not to this Vote, as in the past. The normal sum that would be received annually for certificates from the Valuation Office would be about £500. £250 has been added to the Estimate, as representing the estimated extent of extra work this year in connection with the Land Act.