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Macdonald v Commissioner of Valuation for Northern Ireland

Northern Ireland Law Reports (Digests) Irish Law Times Reports (Digests) Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
Judgment Date01 January 1943
Date01 January 1943
CourtKing's Bench Division (Northern Ireland)
(K.B.D., N.I.),
Macdonald
and
Commissioner of Valuation for Northern Ireland

-School-house used to provide secondary education for children of parents in comparatively humble circumstances -School carried on at a loss - Evidence of loss -Valuation (Ir.) Act, 1852 (15 16 Vic., c. 63), secs. 11 and 12.

A school-house was held by trustees for the purpose of carrying on a secondary school for the children of people in comparatively humble circumstances. The income was derived from endowments, grants from the Ministry of Education, and pupils' fees. By the terms of the trust the trustees were precluded from making any profit out of the school, and any surplus of income over expenditure was to be expended and applied for school purposes, it was also required that "free places" should be awarded to at least two pupils each year. In the year 1941 most of the pupils available for the school could not pay fees, and the number who held "free places," awarded by examination, exceeded the number of those who paid fees; as a result of that and other causes the...

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