Tenement Valuation

Primary Valuation of Tenements, 1853 (2) - Ballinacarrig Parish

Parish of Ballincarrig from Griffith's Primary Valuation of Tenements, 1853. This parish consisted of the following townlands: - Ballycarney (continued from previous page), Bennekerry and Kilmeany. Unlike the earlier valuation, also by Richard Griffith, the occupiers and lessors for each property were listed.

Carlow County Library

Primary Valuation of Tenements, 1853 (2) - Ballinacarrig Parish
Carlow County Library

Primary Valuation of Tenements, 1853 (2) - Ballinacarrig Parish

Parish of Ballincarrig from Griffith's Primary Valuation of Tenements, 1853. This parish consisted of the following townlands: - Ballycarney (continued from previous page), Bennekerry and Kilmeany. Unlike the earlier valuation, also by Richard Griffith, the occupiers and lessors for each property were listed.

Carlow County Library

Enlarge image

Before the Townland Valuation for County cess had been completed, a parliamentary select committee was of the opinion that the tenement was a more appropriate unit of valuation. Examples of tenements were lands, houses, mills, bogs or fisheries.

When new legislation was introduced in 1846 Richard Griffith was required to carry out separate valuations of the whole country on a tenement basis for cess and poor law purposes. This work was known as the Primary Valuation of Tenements (commonly known as Griffith's Valuation) and was in progress from 1846. The County Carlow Tenement Valuation was completed in June 1853.

Records arising from this valuation can be found in the field books and each holding can then be located on the Valuation map by number. It shows the immediate lessor and a description and a valuation of each holding. The "house books" dealt with buildings, while the "tenure books" show the mode of tenure rent per annum and details of the lease.

Later the Tenement Valuation Act of 1852 introduced the making of a single valuation of lands and tenements for all tax assessments. It continued in use up to the 1980's in Ireland.