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Armour and Company Ltd v Commissioner of Valuation for Northern Ireland

Irish Law Times Reports (Digests) Cited authorities 4 Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
Judgment Date01 January 1952
Date01 January 1952
CourtQueen's Bench Division (Northern Ireland)
(Q.B.D., N.I.),
Armour and Co., Ltd.
and
Commissioner of Valuation for Northern Ireland

Industrial hereditament -Egg and poultry business - "Adapting for sale"- Factory and Workshop Act, 1901 (1 Edw.7, c. 22), s. 149, sub-s. 1 - Rating and Valuation (Apportionment) Act (Northern Ireland), 1928 (18 19 Geo. 5, c. 44), s. 4, sub-ss. 1, 2.

Premises, at which eggs which have been collected from various places in Northern Ireland are tested for quality and freshness, graded and weighed, stamped and packed in cases, in most cases chilled and then shipped to the order of the Ministry of Food and where poultry, after a similar collection, is graded alive, then killed, plucked, cleaned, segregated by sex, graded for quality and size, chilled, packed into boxes, frozen and ultimately shipped to the appellants' various wholesale selling branches in Great Britain, are premises used for the purpose of adapting...

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