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SCHEDULE.
Rules for apportionment of net annual value of a railway undertaking as a whole between the railway hereditaments forming part of such undertaking.
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PART I.
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General.
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Application of Rules.
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1.—These rules shall be observed at every quinquennial revision where the net annual value of a railway company's undertaking as a whole for the purposes of such revision exceeds the minimum value of such undertaking as a whole for the purposes of such revision, and references in these rules to the net annual value of a railway undertaking as a whole, the minimum valuation of a non-running line hereditament, and the minimum valuation of a running line hereditament shall be construed as referring, respectively, to the net annual value of such railway undertaking as a whole for the purposes of such revision, the minimum valuation of such non-running-line hereditament for the purposes of such revision, and the minimum valuation of such running line hereditament for the purposes of such revision.
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PART II.
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Allocation of net annual value of a railway undertaking as a whole to non-running line hereditaments and running-line hereditaments and apportionment of net annual value allocated to non-running line hereditaments between such hereditaments.
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Railway districts.
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2.—(1) Each of the parts of the undertaking of the Great Southern Railways described in the first column of Table I of these rules shall be a district for the purposes of these rules and references in these rules to a Great Southern Railways (Table I) district shall be construed as referring to a part of the said undertaking which is a district by virtue of this sub-rule.
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(2) The following provisions shall have effect in relation to the several parts (each of which said parts is referred to in this sub-rule as a branch) of the undertaking of the Great Southern Railways specified in Table II of these rules, that is to say:—
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(a) the Commissioner may, if he so thinks fit, at any quinquennial revision form out of some or all branches a group or groups in accordance with the following provisions, that is to say:—
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(i) a group shall include two or more and may include all branches;
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(ii) if two or more groups are formed no branch which forms part of any group shall be included in another group;
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and in case the Commissioner at any quinquennial revision forms any group or groups under this rule, each group so formed and each branch (if any) not included in a group shall at such quinquennial revision be a district for the purposes of these rules, and in case the Commissioner does not at any quinquennial revision form any group or groups under this rule, each branch shall at such quinquennial revision be a district for the purposes of these rules;
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(b) references in these rules to a Great Southern Railways (Table II) district shall be construed as referring to a group of branches or a branch which is a district by virtue of this sub-rule.
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(3) In these rules the expression “a Great Southern Railways district” shall be construed as equivalent to the expression “a Great Southern Railways (Table I) district or a Great Southern Railways (Table II) district.”
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(4) If the Great Southern Railways become after the passing of this Act the occupier of any railway hereditament in Saorstát Eireann, not included at the passing of this Act in the undertaking of the Great Southern Railways, the Commissioner shall at the next quinquennial revision add such hereditament to such Great Southern Railways district as the Commissioner thinks fit and such hereditament shall thereupon be deemed for the purposes of these rules to be part of such district.
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(5) The undertaking of a railway company (other than the Great Southern Railways) so far as such undertaking is carried on in Saorstát Eireann shall be a district for the purposes of these rules.
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Total minimum valuation of a district.
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3.—In this part of these rules the expression “total minimum valuation” when used in relation to a district means the sum of the minimum valuations of the non-running line hereditaments and of the minimum valuations of the running line hereditaments in such district.
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Total valuations of Great Southern Railways districts.
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4.—The Commissioner shall apportion the net annual value of the undertaking of the Great Southern Railways as a whole amongst the several Great Southern Railways districts in accordance with the following principles, that is to say:—
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(a) no less sum than the total minimum valuation of any district shall be allocated to any such district;
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(b) subject to the limitation imposed by paragraph (a) of this rule, the net annual value of the undertaking as a whole shall be allocated amongst such districts in such proportions as the Commissioner considers equitable having regard to the estimated traffic in each of such districts, respectively;
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and the part of the net annual value of the said undertaking so allocated to any such district shall be deemed for the purposes of these rules to be the total valuation of such district.
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Total valuation of other districts.
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5.—Where a railway undertaking forms one district for the purposes of these rules, the net annual value of such undertaking as a whole shall for the purposes of these rules be the total valuation of such district.
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Valuation of railway hereditaments where total valuation of a Great Southern Railway district is equal to total minimum valuation.
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6.—If the total valuation of any Great Southern Railways district is equal to the total minimum valuation of such district, then the Commissioner shall apportion to every non-running-line hereditament in such district a part of such total valuation equal to the minimum valuation of such non-running line hereditament and shall apportion to every running line hereditament in such district a part of such total valuation equal to the minimum valuation of such running line hereditament.
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Allocation of total valuation of a district between non-running line hereditaments and running line hereditaments.
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7.—(1) The Commissioner shall allocate the total valuation of every district (other than a Great Southern Railways district where the total valuation of such district equals the total minimum valuation of such district) amongst the non-running line hereditaments and the running line hereditaments in such district in accordance with the following provisions, that is to say:—
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(a) he shall allocate to such non-running line hereditaments a part of such total valuation equal to the sum of the minimum valuations of such non-running line hereditaments, and shall allocate to such running line hereditaments another part of such total valuation equal to the sum of the minimum valuations of such running line hereditaments;
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(b) he shall then deal with the balance of such total valuation as follows, that is to say:—
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(i) if the prescribed valuation of such non-running line hereditaments is less than or equal to the sum of the minimum valuations of such non-running line hereditaments, he shall allocate such balance to such running line hereditaments, or
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(ii) if the prescribed valuation of such non-running line hereditaments is greater than the sum of the minimum valuations of such non-running line hereditaments, and such balance equals or is less than the difference between such prescribed valuation and such sum, then he shall allocate such balance to such non-running line hereditaments, or
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(iii) if the prescribed valuation of such non-running line hereditaments is greater than the sum of the minimum valuations of such non-running line hereditaments, and such balance exceeds the difference between such prescribed valuation and such sum, he shall allocate such excess to the running line hereditaments and shall allocate the remainder of the balance to such non-running line hereditaments;
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and the portions of the total valuation of such district so allocated to such non-running line hereditaments, and such running line hereditaments, respectively, shall for the purposes of these rules be deemed to be the total valuation of such non-running line hereditaments in such district and the total valuation of such running line hereditaments in such district, respectively.
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(2) In this and the next succeeding rule the expression “1914 valuation” when used in relation to a non-running line hereditament means an amount equal to three times the minimum valuation of such hereditament.
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(3) In this rule—
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the expression “the total 1914 valuation of the non-running line hereditaments” when used in relation to a district means the sum of the 1914 valuations of the non-running line hereditaments in such district;
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the expression “the prescribed valuation of the non-running line hereditaments” means—
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(a) in relation to a Great Southern Railways (Table I) district, whichever is the less of the following, that is to say:—
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(i) a sum equal to the percentage specified for such district in the second column of Table I of these rules of the total valuation of such district, and
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(ii) the total 1914 valuation of the non-running line hereditaments in such district;
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(b) in relation to the district which is the part of the undertaking of the Great Northern Railway Company (Ireland) carried on in Saorstát Eireann, whichever is the less of the following, that is to say:—
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(i) a sum equal to 27.3 per cent. of the total valuation of such district, and
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(ii) the total 1914 valuation of the non-running line hereditaments in such district; and
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(c) in relation to any other district, the total 1914 valuation of the non-running line hereditaments in such district.
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Apportionment of total valuation of non-running line hereditaments in a district between such hereditaments
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8.—When the Commissioner has ascertained the total valuation of the non-running line hereditaments in any district to which the immediately preceding rule applies, he shall apportion such total valuation between such non-running line hereditaments in proportion to their respective 1914 valuations.
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PART III.
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Apportionment of total valuation of running line amongst running line hereditaments.
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Division of districts into railway sections.
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9.—For the purposes of this part of these rules the Commissioner may divide in such manner as he thinks fit every district into two or more parts (in these rules referred to as railway sections) and if any district is not so divided such district shall be deemed to be one railway section for the purposes of this part of these rules.
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Total valuation of a railway section when district constitutes a section.
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10.—If a district is deemed under the foregoing rule to be one railway section then the total valuation of the running line hereditaments in such district shall for the purposes of these rules be deemed to be the total valuation of such railway section.
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Total minimum valuation of a railway section.
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11.—For the purposes of this part of these rules the total minimum valuation of a railway section means the sum of the minimum valuations of the running line hereditaments in such railway section.
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Total valuation of a railway section when district divided into railway sections.
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12.—If the Commissioner divides a railway district into two or more railway sections he shall apportion the total valuation of the running line hereditaments in such district between such railway sections in accordance with the following principles, that is to say—
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(a) no amount less than the total minimum valuation of any such railway section shall be so apportioned to any such railway section;
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(b) subject to the limitation imposed by paragraph (a) of this rule the said total valuation of the running line hereditaments in such district shall be apportioned between such railway sections in such manner as the Commissioner shall consider fair and just having regard to the estimated traffic in each of such railway sections respectively;
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and the part of the said total valuation of the running line hereditaments in such district so apportioned to any railway section shall for the purposes of these rules be deemed to be the total valuation of such railway section.
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Apportionment of total valuation of a railway section between running line hereditaments where total valuation equals total minimum valuation.
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13.—If the total valuation of a railway section equals the total minimum valuation of such railway section, the Commissioner shall apportion to every running line hereditament in such railway section an amount equal to the minimum valuation of such hereditament.
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Apportionment of total valuation of a railway section between running line hereditaments where total valuation exceeds total minimum valuation.
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14.—(1) If the total valuation of a railway section exceeds the total minimum valuation of such railway section, the following provisions shall have effect, that is to say:—
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(a) the Commissioner shall first divide such total valuation by the number of lineal perches of running line in such railway section, and the result of such division shall for the purposes of this rule be deemed to be the rate per perch for that railway section;
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(b) he shall then in respect of every running line hereditament in such section multiply the rate per perch for such section by an amount equal to the number of lineal perches of such running line hereditament and shall apportion to such running line hereditament the result of such multiplication.
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(2) In ascertaining a number of lineal perches for the purposes of this rule the Commissioner may treat any distance which is less than half a lineal perch as nought and may treat any distance which is less than a lineal perch but is half a lineal perch or more as one lineal perch.
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TABLE 1.
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Great Southern Railways (Table I) Districts and Percentage of Total Valuation of Railway Hereditaments in Each District by Reference to Which The Prescribed Valuation of The Non-Running Line Hereditaments in Such District is to be Ascertained.
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GREAT SOUTHERN RAILWAYS
(Table I) Districts.
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Per centage.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Dublin and South Eastern Railway Company.
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34.2.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Midland Great Western Railway Company of Ireland.
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28.2.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Great Southern and Western Railway Company.
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26.0.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork, Bandon and South Coast Railway Company.
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30.0.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork, Blackrock and Passage Railway Company.
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43.5.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the Cork and Macroom Direct Railway Company.
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22.7.
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TABLE II.
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GREAT SOUTHERN RAILWAYS
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(Table II) Districts.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork and Muskerry Light Railway Company Limited.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cork City Railways.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Schull and Skibbereen Tramway and Light Railway Company (West Carberry Tramways and Light Railways Company Limited).
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Ballinascarthy and Timoleague Junction Light Railway Company, and the former Timoleague and Courtmac-Sherry Extension Light Railway Company.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Tralee and Dingle Light Railway Company, Limited.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Waterford and Tramore Railway Company.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former West Clare Railway Company, Limited.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former South Clare Railways Company, Limited.
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The part of the undertaking of the Great Southern Railways which comprises the railway hereditaments occupied on the 23rd day of July, 1924, by the former Cavan and Leitrim Railway Company, Limited.
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