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1862.

The QUEEN

For these reasons I think I give effect to the intention of the Legislature, and I am certain I give effect to the words used by them, by affirming the judgment of the Burial Board of Court of Queen's Bench.

POLLOCK C. B. I am of the same opinion, for the reasons assigned by the Lord Chief Justice Erle.

BRAMWELL B. and KEATING J. concurred.

Judgment affirmed (a).

(a) Before the argument commenced, a question was made whether the Court should sit with four Judges only.

Mellish observed that the case in the Court of Queen's Bench was decided by three Judges.

ERLE C. J. That is a reason for hearing the case in this Court with four Judges only.

The Master, Sir Archer Croft, said that the number of Judges necessary to form the Court was not fixed.

v.

ST. JOHN, WESTGATE.

MEMORANDUM.

In this Vacation, Michael O'Brien Esq., and Frederick Lowten Spinks Esq., were advanced to the degree of the coif, when they gave rings with the motto "Aliud nobis est agendum."

END OF EASTER VACATION.

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Wednesday,
June 4th.

Local Government Act, 1858, 21 & 22 Vict. c. 98. s. 55. Rating of dock, adjuncts, and railways.

The NEWPORT Dock Company, appellants; The
Local Board of Health for the District of the
Borough of NEWPORT, in the County of
MONMOUTH, respondents.

The Newport Dock Company, incorporated under stat. 5 & 6 W. 4. c. lxxv., were the owners and occupiers of a dock for the reception of ships, with quays, warehouses, cranes, weighing machines and other works, and also of railways or tramroads for transporting traffic to and from the dock, and communicating with their warehouses and with other railways. The railways or tramroads were made under the powers of their Act, and were free to the public on payment of certain tolls. By The Local Government Act, 1858, 21 & 22 Vict. c. 98. s. 55., the general district rates shall be made and levied upon the occupier of all such kinds of property as are assessable to the poor rate, subject to this, among other exceptions, that "the occupier of any land covered with water, or used

only as a canal or towing path for the same, or as a railway constructed under the powers of any Act of Parliament for public conveyance," is to be assessed at one fourth only of the net annual value. Held,

1. That the dock was "land covered with water," within the exception and therefore rateable at one fourth only of the net annual value.

2. That the warehouses and other adjuncts to the dock were rateable at the net annual value.

3. That the railways or tramroads were constructed "for public conveyance" within the exception, and therefore rateable at one fourth only of the net annual value.

CASE stated, under stat. 12 & 13 Vict. c. 45. s. 11.

The appellants were The Newport Dock Company, who are incorporated under stat. 5 & 6 W. 4. c. lxxv., and are the owners and occupiers of docks with railways round the same.

The respondents were the Local Board of Health for the district of the borough of Newport, in the county of Monmouth, to which borough the provisions of The Public Health Act, 1848, and The Local Government Act, 1858, have been duly applied.

The Newport Dock Company's docks, railways and works are situate and being within the district of that Local Board of Health, and the Dock Company are the owners and occupiers thereof.

On the 7th day of May, 1861, the respondents made a general district rate upon all the rateable property in their district. This rate was duly published; and in it the Company were assessed as follows:

1862.

NEWPORT

Dock

Company

v.

NEWPORT

Local Board

of Health.

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1862.

NEWPORT
Dock
Company

The next preceding poor-rate for the parish of St. Woollos, in which parish the property of the appellants is situate, and upon which rate the above mentioned general district rate was founded, was made and duly Local Board published on the 29th September, 1860; and in it the Company were assessed in respect of the same property

V.

NEWPORT

of Health.

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Notice of appeal to the next general Quarter Sessions for the county of Monmouth, against the above general district rate, was duly given and served by the appellants on the respondents, the grounds of the appeal being as follows:-First. That the rate was not assessed upon the full net annual value of the several properties, hereditaments and premises comprised in the rate, as ascertained by the rate for the relief of the poor made next before the making of such general district rate.

Second. That The Newport Dock Company was not in such rate assessed in respect of their docks and railways in the proportion of one fourth only of the net annual value thereof, as provided by the exceptions, regulations and conditions contained in sect. 55 of The Local Government Act, 1858.

Third. That The Newport Dock Company was in such rate assessed unequally and unfairly as compared with other owners and occupiers of property, hereditaments

and premises in and by such rate rated, and especially as compared with The Monmouthshire Railway and Canal Company and The South Wales Railway Company.

By The Local Government Act, 1858, 21 & 22 Vict. c. 98. s. 55., it is enacted as follows:

"The general district rates shall be made and levied upon the occupier of all such kinds of property as by the laws in force for the time being are or may be assessable to any rate for the relief of the poor, and shall be assessed upon the full net annual value of such property, ascertained by the rate (if any) for the relief of the poor made next before the making of the assessments under this Act, subject, however, to the following exceptions, regulations, and conditions;" and amongst these exceptions is as follows:-"The owner of any tithes, or of any tithe commutation rent charge, or the occupier of any land used as arable, meadow, or pasture ground only, or as woodlands, market gardens, or nursery grounds, and the occupier of any land covered with water, or used only as a canal or towing path for the same, or as a railway constructed under the powers of any Act of Parliament for public conveyance, shall be assessed in respect of the same in the proportion of one fourth part only of such net annual value thereof."

In the poor rate there are two columns, the one headed "Gross estimated rental," and the other headed "Rateable value," and the general district rate is to be assessed upon the full net annual value of such property ascertained by the poor rate. This "full net annual value," it was submitted by the appellants, must, for the purposes of a general district rate by the Local Board of Health, be in each instance the amount carried out, and appearing in the columns of the poor-rate headed "Rateable value."

1862.

NEWPORT
Dock
Company

v.

NEWPORT Local Board

of Health.

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