A RATING QUESTION

Evening Post, Volume XCV, Issue 50, 27 February 1918, Page 8

A RATING QUESTION

MAGISTRATE'S DECISION UPHELD. Judgment was delivered by his Honour the Chief Justice (Sir Robert Stout) to-day in the appeal from the decision of Mr. S. E. M'Carthy, S.M., in the case in which the Lower Hutt Borough Council sued Thomas B. Dwa-n for £27 17s sd, being the amount of general and special rates due.to plaintiffs for the year commenced Ist April, 1917. The Magistrate's decision was in favour of ihe council, but owing ta the important points involved in the case, which was really a test cas&r-one of many similar disputes—plaintiff appealed to the Supreme Court. The law points stated in the case on appeal were : (l) That the Magistrate was wrong in point of law in holding that the plaintiffs were entitled to recover the amount claimed; (2) that the Magistrate was wrong in holding that tho reduction in value notified to the plaintiffs by the Valuation Department did not take effect as. from 31st March, 1917; (3) that the Magistrate was wrong in holding that such reductions were alterations during the year 1917-18, and tha* the rate book had been properly compiled from the valuation roll; ' (4) that the Magistrate was wrong in holding that the valuation roll, as it existed at tho time the rate book was compiled and rates demanded, was conclusive as to the value of the defendant's land, but should have held that rates could only be levied upon the value of the land according to the valuation roll as amended. After reviewing at length the several' sections of the Rating Act, his Honour came to the conclusion tljat the appeal should be dismissed, with £7 7s costs. At the hearing Mr. T. Young appeared for the appellant and Mr. E. P. Bunny for the respondent council.