Property Management, 1774-1956

Reference code: IE LA L FR PM

Extent: 69 Items

Scope & Content

Tenant Account Ledgers (1774-1907),   

Property Account Books (1897-1885)  

Limerick Corporation Rental Ledgers,

Ground Rent Ledger (1947-1949)


Property Management, Limerick Corporation


Limerick Corporation

Biographical / Historical Note

The collection relates to property rent received by Limerick Corporation from tenants, dating from 1774-1956. 

The Corporation possessed extensive property, both inside and outside the city walls, which were rented out to various tenants (including city councillors and officials).

In 1823, just before the Limerick Regulation Act, (which stipulated that leases of municipal property had to be let by order of Common Council and then approved by the revived Court D’Oyer Hundred), large amounts of the Corporation properties were granted on perpetual leases, to Lord Gort and two of his associates. 

In effect, these lands were lost forever to the local authority.  By 1840, virtually all of the Corporation’s properties had been let to members of the Common Council and their associates, for very long periods (some leases were for 999 years), at tiny rents.

Even so, the rents were frequently not paid, and the properties usually passed into the permanent ownership of the well-connected lessees. 

In 1844, the city law agent, Robert Potter, estimated that the municipal income from lands and houses alone should have been £10,000 a year, instead of the paltry annual income of £700 derived from this source.  

The Corporation also earned income from wayleaves. This was annual rent paid by organisations and individuals whom encroached on corporation property, for example by having a kiosk on the foot path, by building a fence around their private property which bordered Corporation land, or by erecting signs or electrical poles.

The collection includes twentieth century correspondence, arrange chronologically,  regarding applications for permission to encroach on corporation property (prior to the Planning Act 1963). Applications generally included plans and drawings.

A number of the account books and ledgers in this collection also include accounts of tolls and customs and other income received by Limerick Corporation (see L/FR/PM/1/1/1 and L/FR/1/2/3).

Adminstrative Information

Access Restrictions: N.A.

Use Restrictions: N.A.

Related Materials: 

L/FM Financial Management Pre-1934

Collection Content

1. Accounts of Tenants renting Limerick Corporation Land and Property

(i) Tenant Account Ledgers (1774-1907)

   L/FR/PM/1/1/1. 29 September 1744-29 September 1758 (DjVu - 3.32 Mb)
    Rent Roll and Accounts of the Estate of the city of Limerick. Details recorded annually under columns titled ‘denominations’, ‘tenants name’, ‘arrears due’, ‘one years rent’, ‘amount of the two former columns’, ‘received by John Vincent’ and ‘remains in arrears’. ‘Denominations’ relates to the location and type of property with entries such as ‘a house by West Water Gate’, ‘a plot in John street’ and a passage under the court house’. The volume includes the rent roll for year ending 29 September 1745, and the period 29 September 1754-29 September 1758. Includes also an account of the Limerick Corporation Gates and Tolls income for the period October 1744 and October 1754-October 1757. Includes also account of payments made by the Chamberlain by order and for account of the Corporation for year ended 29 September 1745, and the period 29 September 1753-29 September 1758.
Extent: c. 25ff
Access Rules: N.A.

   L/FR/PM/1/1/2. 25 March 1824-25 March 1842 (DjVu - 13.5 Mb)
    Ledger of the Tenants Accounts of the Corporation of Limerick. Details recorded include name of tenant, address of property, and amount of annual rent. Entries for each tenant record the date on which half-years rent was due, the amount of rent and date sum received. Includes occasional annotations relating to the property such as ‘rent ceased from 1 November 1838, purchase money received from the Bridge Commissioners 27 December 1838’. Also included at the rear of the volume is list of rents payable by Limerick Corporation each year, which lists the lessor, property rented, and amount of annual rent. Accounts were kept by D. T. G Mahony, chamberlain. Includes index to accounts.
Extent: 95ff
Access Rules: N.A.

   L/FR/PM/1/1/3. 1861-1907 (DjVu - 31 Mb)
    Ledger of tenant accounts of Corporation of Limerick. Each tenant account consists of name of tenant, name of property, date of lease, and amount of annual rent recorded at beginning of each account. Entries are arranged under various headings which include ‘no’, ‘name’, ‘denomination’, ‘gale days’, ‘poor rate allowed’, ‘income tax allowed’, ‘arrears remaining due to’ and date and sum of rent received. Includes annotations which record changes in rental agreement between Corporation and tenant such as ‘key of premises given up by Patrick Hickey and surrender accepted by “No. 2” Finance Committee’. Also recorded occasionally is folio number of ‘personal account book’ to which account is transferred to. Includes index to accounts.
Extent: c. 125ff
Access Rules: N.A.

(ii)  Property Account Books (1897-1885)
   L/FR/PM/1/2/3. 1892-1934 (-1937) (DjVu - 28.4 Mb)
    Personal Accounts Ledger of Limerick Corporation recording revenue received by Corporation. Includes tenant accounts and miscellaneous revenue accounts of the Corporation. Includes accounts for rent of room in town hall, rent of kiosk at Pery Square, rent of part of care-takers home, rent of St. John’s National School, rent of site to St. John’s boat club, rent of property to Mechanics Institute (1907-1924), rent of property to Geary and Sons (1908-1937) and account of rent paid by Waterworks (1897-1934) and others. Includes revenue accounts relating to Fire Department such as ‘expenses at fires recouped’ (1899-1911), ‘rent of house at fire station’. Includes account of receipts from public baths recording sums received each week from April to November (1901-1915); includes account of explosive licenses fees received (1901-1919); includes accounts of licence fees paid under Motor Car Act 1903 (1904-1911), account of annual charges paid by F. Spaight and Sons for way-leave for pipe from Docks to new mills (1903-1937);), account of Electric Supply Board (1929-1937) and other accounts. Includes Auditors Report of Limerick County Borough Electrical Lighting Undertaking for period ended 31 May 1928. Includes index to accounts. (see also L/EL Electrical Lighting Undertaking)
Extent: 205pp
Access Rules: N.A.

   L/FR/PM/1/2/5. 31 March 1940-31 March 1943 (DjVu - 11.2 Mb)
    Corporation Property Account Book consisting of accounts of rents received by Limerick Corporation for head rents, rent of Corporation property, way leave charges, and rent of houses acquired by Corporation on default of borrowers under Small Dwellings Acquisitions Act in payment of instalments of principal and interest. Entries are arranged by category of charge and by financial year. Details recorded for each sum received includes name and address of payee, description of charge, date payable, amount of charge, arrears at end of last financial year, amount due for current financial year, total to be accounted for, income tax allowed, payments made during financial year, date of payment, and arrears at end of current financial year. Way leave charges include entries such as ‘kiosk on public highway’, ‘pipe from docks to New Mill’, and ‘structure east side of Matthew Bridge’. Rent of houses acquired under SDA also records name of individual that the house was acquired from, weekly rents due, and weekly sums received.
Extent: c. 50ff
Access Rules: N.A.

2. Limerick Corporation Rental Ledgers (i) Tenant Estate Ledger (1877-1885)
   L/FR/PM/2/1/1. 1877-1885 (DjVu - 132 Mb)
    Limerick Corporation Rental Estate Ledger, arranged by year and by estate. It consists of record of rent collection from sub-tenants of Corporation tenants. Each account is headed by year to which it refers and name of tenant estate. Entries then record details of payment of rent by sub-tenants of the Estate at half yearly intervals. Details recorded include address of property, tenant’s name, valuation, gale day, arrears, ½ years rent due, total sum of rent and arrears due, amount received, date of payment, poor rate, date when poor rate struck, income tax and grand jury cess. At half yearly intervals, total sums for each estate are calculated for above-mentioned entries. Includes list of poor rates and when struck at the beginning of volume. Includes index.
Extent: 287ff
Access Rules: N.A.

(ii)  Ground Rent Ledger (1947-1949)


   L/FR/PM/2/2/5. 29 July 1947-26 April 1949 (DjVu - 3.05 Mb)
    Account of ground rents received by Limerick Corporation. Details recorded include date sum received, name, address of property, and sum received. Also included are initials of collector, and total of lodgement made to Corporation Bank Account made on specific dates.
Extent: c. 35pp
Access Rules: N.A.

Last update:13/06/2011