RE William Ewart Son
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1939 |
| Date | 01 January 1939 |
| Court | Recorder’s Court (Northern Ireland) |
-Value to owners as a water supply - Basis of assessment - Value of similar supply from City Water Commissioners - Practice - Amendment - Power to amend notice of appeal - Petty Sessions (Ir.) Act, 1851 (14 15 Vic., c. 93) - Valuation (Ir.) Act, 1852 (15 16 Vic., c. 63), ss. 11, 19, 22, 23 - Valuation Acts Amendment Act (N.I.), 1932 (21 22 Geo. V, c. 26), ss. 9, 10, 13 - Valuation (Ireland) Acts, 1852-1932.
A reservoir was situated on lands known as the Oldpark Printworks, Belfast. It had no separate valuation apart from the lands. Messrs. Ewart & Son, Ltd., of Belfast, acquired the property, which they disposed of to be developed as building ground, the Printworks building being pulled down and the reservoir reserved for their own use. The Commissioner of Valuation valued the reservoir at £125 and this was appealed against. They stated that the basis of their valuation was that the reservoir might be filled in and...
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