GOVERNMENT INSURANCE DEPARTMENT.

Auckland Star, Volume XXVIII, Issue 77, 3 April 1897, Page 2

GOVERNMENT INSURANCE DEPARTMENT.

LIABILITY FOR MUNICIPAL

RATES.

At the Magistrate's Court yesterday afternoon before Mr H. W. Brabant, S.M., an action Auckland City Council v. W". J. Speighb (manager at Auckland lor Government Insuranco Department) was commenced. Tho claim is for £96, rates. In thi. action, which is brought to recover rates assessed upon the Government Insurance Buildings, Auckland. MrT. Cotter appeared for the Council. Mr Theo. Cooper (instructed by Messrs Heaketh and Richmond) appeared for the defendant. The questions raised are of great importance to municipal corporations throughout the colony, and to the Government Insurance Department. Two main questions were argued —(1) Whether, where the assessment had been confirmed on appeal by the Assessment Court, any defence to the action could now be raised ; and (2) if it could, then are the premises held by the Government Insurance Department exempt from rateß. Yesterday the case was commenced, and the evidence of Mr Bennett for tbe City Council was taken, and also that of Mr Speight for the Department, and the ovidence of the Government Insurance Commissioner, taken in Wellington, was also read. Mt Cooper argued fully yesterday afternoon the question raised on behalf of the defendant, and contended that he was entitled to go behind the valuation list, and also behind the rate book, and thab the property being held by the Queen was exempt from rates. He quoted a number of authorities in support of his views, and fully discussed the numerous statutes bearing on the question. This morning Mr Cotter on behalf of the Council replied to Mr Cooper, contending : —(1) Thab the Rating Act, 1894, made both tho valuation list and the rating book conclusive evidence, and (2) that tbis property was nob exempt. Ho also fully examined the various statutes and authorities affecting these matters. Mr CotterVargument extended over two hours.

Mr Cooper did not reply. Hia Worship said thab he would take time to consider his decision.