VACANT PREMISES

Evening Post, Volume CXI, Issue 78, 2 April 1931, Page 11

VACANT PREMISES

PAYMENT OF RATES

Contentions made recently on behalf of Samuel Vailc and Sons, Ltd., of Auckland, that under section 69 of the Eating Act, 1925, they were only liable for a half-year's and not a full year's rates in respect of certain premises in Auckland which were vacant for six months of a rating year, were not iipheld in the reserved judgment of the Court of Appeal delivered by the Chief Justice, Sir Michael Myers, yesterday afternoon. The premises in question were vacant for six mouths in the 1929-30 rating year. The plaintiff company paid to the corporation one-half only of the rates for that year, and upon a claim being made for the remaining half of tho rates the plaintiff refused to pay them. It is provided in section 69 of the Eating Act that in every case where any dwelling-house or other building remains vacant and unoccupied for a period of not less than six months in a rating year, and the person rated in respect of the promises gives to the local authority within 14 days notice in writing of the dates on which the house or building became vacant and uoccupied, and on which date it again becamo occupied, he shall bo liable to pay only half the amount which would otherwise be liable for the year's rates. The questions argued in the case,-of Vailc and Sons turned upon tho meaning of the words "any dwel-ling-house or other building" appearing in tho section, and the Court held that it would be difficult to bring tho particular premises within the purviow of the section. Mr.. E. H. Northcrof t, of Auckland, with Mr. L. Wilson, appeared for Vaile arid Sons at "the hearing, and the Wellington City Solicitor Qlt. J. 0 'Shea), with Mr.' Stanton {Auckland) for the Auckland City Corporation.