The Law of Collieries a Handbook of the Law And Leading Cases
The Law of Collieries a Handbook of the Law And Leading Cases
John Coke Fowler
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the best of their ability, what amount of royalty (which is the ordinary form of payment to the lessor), such a tenant would pay, and that gives the gross estimated rental from which the deductions to l)e presently referred to would be allowed. For example, if a house was let last year at, £25 per annum, but is now let at the improved rent of £35, the rate of the current period must be made upon the latter sum. As a general rule, wherever the value of the occupation is enhanced by collateral ci...rcumstances arising out of the occupation itself, and not merely personal to the individual occupier, such improved value is that upon Avhich the rate should be made, as where the value is increased by the annexation of machinery fixed to the freehold. (E. V. Haslam, 17 Q. B. 220. ) Thus, where a rate was appealed against because the ap- pellant was rated on the full value of his occupation, but a gentleman who had bought an estate Avhich he occupied himself was rated at £29 a year, though he had improved it to the value of £175 a year, the Court held that the latter sum was the rateable value.
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