CLAIM FOR RATES

Hawke's Bay Tribune, Volume XXIV, Issue 63, 24 February 1934, Page 11

CLAIM FOR RATES

Napier Firm Sued BOROUGH COUNCIL WINS Judgment for £229 3/4, with costs, was awarded the Napier Borough Council in the Napier Magistrate’s Court yesterday morning by His Worship, Mr E. L. Walton, S.M., in a claim brought against William Hannah and Co., Ltd. The moneys claimed represented rates due for the year ending April 1, 1933 Conducting the ease for the plaintiffs, Mr H. B. Lusk said that it was admitted by counsel for the defendant company that the name of Hannah and Co. Ltd. was on the valuation roll of the Napier Borough Council at March 31, 1933, and also on the ratebook. The rate was duly struck and notice given to the defendant. The property belonged to the Crown, but the defendant company had a lease. The building on the property had been practically destroyed in the 1931 earthquake, but the remains had stood on the site.

While it was admitted that the demolition was not finished until after March 31, 1933, counsel submitted that it was finished before the defendant company received the rate demand, which was late. No notice of the surrender of the lense had been given until after July 13, 1933. Mr Lusk called witnesses in support of his submissions, John McLennan, public accountant, and Ernest Arthur Williams, architect, both gave evidence.

For the defence, Mr A. L. Martin submitted that a rate-book was not conclusive evidence of ratability or occupancy. He added that where a lease had come to an end, it was not necessary to give notice to the authoiity. He submitted that a letter written on March .16, 1933, amounted to an agreement to surrender the lease. The demolition of the building after April 1, 1933, did not amount to occupation, he submitted, because firstly it was pursuant to the agreement of surrender which was made on March 16, 1933, and secondly the demolition was a requirement of the Crown for the benefit of the Crown as the incoming occupier.

In giving judgment for the plaintiffs, His Worship said he thought that tho defendant company had been the occupier until July of last year.