The Gazette 1964/67

Rejecting as expensive, time-wasting and in efficient a progressive revision of building valu ations so as to bring all building valuations into fair relation with those of buildings valued in accordance with the post-1947 practice, the committee opts for a general revaluation of all buildings in the State. The Commissioner of Valuation fully approves though one questions who the prime mover is. Whilst indicating that the more expensive county services e.g., health and roads are county at large charges so that if land valuations are low as compared with build ing valuations, and that already the taxpayer through the Agricultural Grant pays 64 per cent or £12^ million of all rates on land, the com mittee recommends that lands outside the boroughs of Dublin, Cork, Limerick, Waterford and Dunlaoighaire should not be revalued. It argues that occupation of land is less evidence of ability to pay than occupation of buildings of equal annual value, and that the incidence of rates on occupiers of land can be adjusted through the Agricultural Grant. Does this latter consider ation imply that when buildings have been re valued at, as the committee estimates, five times their present valuations, the Agricultural Grant may be reduced or discontinued and still more of the burden of subsidising rates on agricultural land passed from the Exchequer to the occupiers of buildings and particularly to ratepayers in the urban areas? It is only fair to record that the committee recognises the problem of the relative incidence of rates which would be created by a revaluation of buildings without revaluation of lands, and it suggests that the formula for assess ing county at large charges as between the county health district and urban districts in a county could easily be varied and the land valuations in a county health district could be automatically scaled up in proportion to building valuation increases. In the opinion of the committee revaluation of buildings should be on the basis of full current values but it counsels the setting up of a study group to examine alternative bases before the legislation for revaluation is drafted. About one thing it has no doubt. To spare the appellant expense and to end the inconsistencies in valu ation arising from lack of uniformity in Judges' decisions, appeals to the Circuit Court must end, revaluation or no revaluation. "Normally an ap pellant to the Circuit Court will be expected to engage legal aid .... and possibly other pro fessional aid"; those lawyers who query the official

mind—the Courts, must have nothing to say on the quantum of valuation; far better for the rate payer to close his eyes, open his mouth and cough up as the officials intend him. Let the Commissioner for Valuation keep his appellate jurisdiction but on a two tier system, his sub ordinates making the original valuation and he or a designated senior official exercising the ap pellate function. From the decision of the Com missioner on appeal the further appeal should go to "expert arbitrators or tribunals." There is no suggestion that such tribunals should, like the Lands Tribunal in England, have lawyers as well as surveyors amongst their members. The labours of the committee are directed to advising valuation arrangements inspiring public confidence in the system. The Inter-departmental Committee Report under review presages a general revaluation of buildings in the State and its recommendations in view of their providence will no doubt be re flected in the Valuation Bill which is to be expected. Accordingly it behoves solicitors to re fresh their memories on existing legislation and practice, to acquaint themselves with the outlook and real difficulties of the Commissioner of Valuation and the civil servants who prepare the enactment to be sponsered by the Minister for Local Government to be alive to the content of that measure so as to exert their influence against undesirable features including the denial of access on the quantum of valuation to uncommitted Judges of the Circuit Court, subject to such reform of the procedure as experience may show the public interest to require, and in general to be prepared and equipped to protect the in terests of clients who are wise enough "to engage legal aid" during the critical years of the re valuation of the buildings in the Republic. MATTHEW PURCELL CASES OF THE MONTH Assignment of Copyright A clause in a contract stating that "the pub lisher shall during the legal term of copyright have the exclusive right of publishing" would constitute an assignment of the coypright under section 37(1) of the Copyright Act, 1956, as soon as it comes into existance. Such an assign ment if completed by an infant, is valid even though he may be entitled to avoid the contract itself on the ground that it is not for his benefit (See Halsburv; Statutes 36, 107; Laws 21, 138, 140).