Synnott, Nicholas J. 'The proposed re-valuation of land in Ireland: a survey of its meaning, scope, and effect'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XII PArt XC, 1909/1910, pp338-357
Journal of The Statistical and Social Inquiry Society of Ireland Vol. XII Part XC 1909/1910
The clauses in the Finance Bill which provide for the general
revaluation of all land in the United Kingdom should have for
us in Ireland a special interest, which I fear has been absorbed
or has disappeared in the discussion of other features of the
Budget. On the general subject of valuation of land, there
has been some desultory debate, chiefly dealing with the
estimated cost of the process; but upon its special reference
to Ireland, and the history, condition, and distribution of
Irish land, there has hardly been a word of explanation or
criticism. The Bill itself is evidence of this. Out of the
42 clauses, (occupying 41 pages of print), of Part I. of the Bill,
there is not a line (except in regard to the method of appointing
Referees) which differentiates Ireland from England in the
matter of land taxes and valuation. Middlesex is for this
purpose the same as Connemara, and the owner of houses
or land in or near decaying Irish towns is subject to the same
code of taxation as the ground landlord of Belgravia. It
will be the purpose of this paper to comment, (as far as
necessarily brief limits will allow) on the extent and nature
of the process of valuation, the machinery proposed, its cost,
and result, and to include some remarks on its probable
accuracy, uniformity, and general expediency. If I refer to
the special taxes or other features of the Budget, it will be
only so far as they bear on the question of valuation.
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