The Law Relating to the Duties On Land Values And Mineral Rights And to the Valu

Cover The Law Relating to the Duties On Land Values And Mineral Rights And to the Valu
The Law Relating to the Duties On Land Values And Mineral Rights And to the Valu
Edwin Max Konstam
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L I-IG Law of Land Values.
Sect. 16. Llii^ laud ouiivcyed. Luid CoL], iNs, M. R.. Said that •■ a Iniildiug is not ' ' uecessai-ily limited to a structure of bricks and mortar " ; such an Buildings, embankment, according to Cozens-Hardv, L. J. , "is not like a mere manure -heap : it is a thing- elaborate in construction; it is permanent in its nature (Long Eatou, Becreutioa Grounds x. Mid- land Jiail Co.. [19U2] 2 K. B. 574, at pp. 581, 588). ^ As to the exemption for railway companies, see s. 3
...8, infra, p. 287.
A wet dock or tidal basin was held to be property (other than land) within the meaning of the Lighting and Watching Act (3 c*i: •!■ Wm. 4. C. 90. S. 33), by which •■ houses, buildings, and property (other than land)"' are' rated higher than "land" {Peto v. Wo't Ham (1859), 28 L. J. M. C. 240) ; but a canal with its appurtenant towing-path, bridges, and diy dock, was held to be - land '' within the same section (E. V. Neath Overseers (1871), L. R. 6 Q. B. 707). It is submitted, however, that both docks and canals should be treated as land developed, either by being built upon or by being used for any business, etc.


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