MINUTES OF EVIDENCE TAKEN BEFORE THE 5- o .. a genera* ^ ^ * CM - V upon the liberties that you did T tcbruary .838. prop0rtion of money is levied upon the liberties, that is, one- third of the whole of the money levied. . r 2 Do you conceive that the value of the property 111 the liberties s more increased than in the city?— I think in some parts it is and m others it is not. In the immediate neighbourhood of the city there are houses built, and places laid out, that were not previous to that time. . . < 1* Upon the whole, you think that if it was fair to raise one- third^ 111 the year 1822, it is fair to raise one- third in the year 1837?- I should say it was a < 14°^ Mr Beamish.] Is there not a'great difference in the sums levied from the different ploughlands in the liberties; are there not ploughlands varying from 100 to 500, or more acres, and the one containing the greater number of acres pays a less sum by reason of the valuation of the whole ploughland ; are there not many ploughlands valued in the gross amount at less, comparatively, than other ploughlands, although they are worth more money?— There is a great disparity in the valuation of the ploughlands. 515. Chairman.] Have any remonstrances been made by any parties to your knowledge, as to the non- valuation of the liberties since 1822 ?— There have been several complaints made of the valuation of the liberties, and it must strike any person that views the matter, that the valuation is an unfair one. 516. Do you mean unfair upon particular districts, or unfair in individual cases ?— Unfair, generally speaking, upon the ploughlands; for there is land of very different description and very different value in the same ploughland ; but as it is now valued a man that has ground that is not worth 5 s. an acre must pay the same for his number of acres as a man whose ground is worth 3 I. an acre. 517. Has he no power of appeal?— There is no power of appealing. 518. Mr. Serjeant Jackson.] Why have not the grand jury had a new valua- tion affecting the liberties ?— They appeared to me to have delayed it from time to time, thinking that there would be some Act of Parliament upon the subject, and looking for the Ordnance survey. 519. Take one particular locality; there have been vast improvements of late years on the Glamnire side of Cork, just about where the suburbs and the liberty come into contact; there has been an immense quantity of building there, and there must be a great change in the value of premises tliere ?— Certainly. 520. So far as that has taken place within the suburbs, it would have been corrected as regards the improvements existing in 1832 by the subsequent valuation of 1833 ?— By the subsequent valuation of 1833, that has been partly remedied 111 the suburbs. 521. But that did not touch those beyond the suburbs ?— No. 522. But there has been a vast deal of building upon that bill ''— Yes 523. Chairman] By one of the provisions of the Act of the 53 Geo. 3, a survey was to be made of the liberties ?— Yes; that was done. 524. What sort of survey was that?— A survey of each ploughland. 525: j What was the effect of that survey ?— It determined the quantity of giound liable to taxation m each ploughland now ' t JJoIfiF tht T7ey made under the 53 Geo- 3' whYis Ordnance map S Zlli * 77 eXPect;| getfrom the Ordnance map beyond what ^ SffS^ lJ^ the 0rdnance * not5aLXilo- ive% 0)! frw ^ S ^ e you any information which that survey does D- o^ onZX^ t ^ ^ -" Id give a^ clear as iny^ fcrncmdd1^ g°° d a delineation of each portion of ground there to be a vatafon 0^ 1°! T* ° Ught t0 give that' certain^; but under Ac of Parliament ^ COnse( luent UP ™ the Ordnance survey, 1 - .