SUING FOR RATES

Evening Post, Volume XCVI, Issue 14, 16 July 1918, Page 8

SUING FOR RATES

LAW POINT'-FROM KARORI.

'An-interesting point of law was arfued ' before' his • Honour Mr. Justice Dhapinan hi the Supreme Court this norning—the case of the Karori Bor>ugh Council v. Buxton. Mr. T. W. Sislop'.appeared for the council and Mr. T. S. Weston for Buxton. The Magistrate ; (Mr. W. G. Riddell, S.M.) had before him a> X case in whicji the council sued ||S, .Buxton for rates due, and the Magistrate ■ gave judgment for Buxton, under 'the i'equify and good conscience" ' section" of the Act; The Borough Council decided* to appeal, and the question then .arose-'as to .whether the right to appeal' against' a decision on the ground of "equity'and good conscience" applied in the case of a statutory defendant. Mr. Hislop! contended that in such a caso ;all the; "Magistrate had to do was to enter up judgment, according to the rate Sook-and the. valuation roll. It !was not a;debt,,,though it was recoverable ;ias if it were a debt. The Magistrate had jib right to enquire into any other: question than whether the rate had been duly levied according to law. Otherwise'the Magistrate would be supreme over-the Legislature and the public interest.; Mr.JWeston said that a mistake had 'been made-in-the valuation roll, by the Vahier-Geriera],' who had not made '"the necessary correction in the Borough Council's,, roll, and'.''that_ Buxton's.ijate had-therefore been;assessed on a wrong basis. 'The first year after the .mistake was made it was pointed out, and^the rates were paid, but when no alteration Vas made in the amount the following year Buxton ■ refused to pay, the cSuncir^fetted,™ and' the Magistrate gave judgment for Buxton on equity andgood. conscience.,, He .contended that 'the iJnsltia&^ofr.th^rPeace^Act" gave; the 'Magistrate full power to deal with the icase; under the equity and good conscience. His Honour remarked that if a rate was not a debt, the Magistrate's Court was- not a r court of competent jurisdiction. Rates had always been recovered in the Magistrate's Court. As to "the equity and good conscience sec;'tions of the Act, he urged that a Magistrate could give a decision under it no matter what .the law was, provided that he-could not enforce something which •was illegal,'""and he'could not decide a. icas^ in which he had not jurisdiction. His Honour reserved his decision.