VALUATION (IRELAND;
RETLRN to an Oudlr ot the Honoui.ible
1 he House of Commons,
dated 27 Much 184S;—fot.
A RETURN " of the several Counties, Counties of Cities, and Counties of Towns, in which the General Valuation of Ireland, under the Act 9 & 10 Vict.
c.
110, has been Commenced, or in which it has been Completed; specifying, in detail, both of Acres and Value, the Progress which has been made in each Comity, and whether the Valuation is made according: to the Boundaries of Unions or of Baronies.
The Return is to show the Expense of the Valuation by the Acre and by the £.100
of Valuation ; and al*o in what Unions the Valuation is at present in Progress, and in what Unions it has been completed, and whether it bt now adopted a^ the basis of Rating in biich Unions/'
Ordered, by The House of Commons, to he Printed, 13 July 1848.
AS Commissioner for the General Valuation of Ireland, under the 9 & 10 Vict.,
c.
110, I have to state in reply to the above Order, that the tenement valuation has been commenced in six counties and four counties of cities; viz.
Dublin County.
Tipperary (including both Ridings).
Waterford.
City of Waterford.
Limerick.
City of Limerick.
Cork.
City of Cork.
Kern% and Citv of Kilkennv.
But it has not yet been entirely completed in any.
The valuation has been made by counties, baronies, parishes, townlands, and tenements.
In the first instance no reference is made to the boundaries of Poor-law Unions, which in many cases are not co-extensive with the boundaries of counties, baronies, or parishes, but are with the boundaries of townlands; consequently on the completion of the tenement valuation of any county there will be no difficulty in preparing tables of townlands and tenements to correspond with the boundaries of Poor-law Unions and electoral divisions, as far as *uch lie within the limits of such county.
In regard to the progress made in the valuation of the several counties enume¬ rated, I have to state that in the county of Dublin the whole of the baronies, with the exception of the barony of Rathdown, have been completed, and Rathdown <$ee Scheduk is in such a forward state that the whole will be in operation for Poor-law pur-annexed, poses in six months, and for the county assessment in April or May next.
In respect to the latter, the baronial valuation lists for the entire county will be available for the grand-jury assessment at the next levy.
The tenement valuation of the county of Dublin has been a work of great detail and considerable difficulty, owing to the unusual subdivision of the land into small tenements, and the difference in the -value of similar tenements in favoured localities as compared with those which do not range so high in public estimation.
Though a house may be as large and convenient, and the land of equal or better quality, in the latter case the rent \alue will not amount to more than one-half of what may be obtained without difficulty in the favoured district; hence the value of a building cannot be determined by +he sum expended on its erection, neither can the land be valued in proportion to its productive quali¬ ties, but merely by the rent which it w ill bring under all the circumstances, favourable or unfavourable, in which it is placed.
487 In
