RATES TO BE PAID

New Zealand Herald, Volume LXXVI, Issue 23274, 17 February 1939, Page 8

RATES TO BE PAID

'GLASGOW EXHIBITION FAILURE OF AN APPEAL CORPORATION SUCCEEDS ALMOST £30,000 INVOLVED £from our own correspondent] LONDON, Jan. 26 The final balance-sheet of the Empire Exhibition, held in Glasgow last year, iwill be affected by a rates appeal by the exhibition authorities before Sheriff Principal Sir Archibald Black, in the Glasgow Sheriff Court. ' More than 12,000,000 visitors paid for admission to the exhibition between May and October. The Glasgow Corporation has assessed the buildings in the 150-acre ground at £40,000, and the rates will amount to almost £30,000. Mr. Hill Watson, K.C., for the exhibition authorities, said a committee of the corporation had decided that the exhibition was not entitled to exemption from municipal rates in connection with its buildings. He maintained that under the Glasgow Police lAct, 1866, which said that the coriporation -was not to impose assessment Sn respect of any place used solely for the purpose of welfare or any building ,which was solely occupied for the purpose of religion or charity, the exhibition was exempt from assessment. No one obtained private cain from the exhibition.

Mr. R: j P. Morison, K.C., for the fcorporation, said that if the exhibition .were not to be assessed • it niust be (established that it was for the purpose <of a public charity only and that the t Jbuildings were occupied for the purpose bf charity only.

In giving judgment for the corporation, Sir Archibald stated that the appeal depended upon two questions—namely, was the exhibition a charity, fend if so were the lands and heritages joccupied' at Bellahouston Park occupied fcolely for the purposes of public Jcharity ? Caterers carried on their business on terms intended to be remunerative, and he "did not think the buildings were occupied for charitable Ipurposes. The same considerations applied to the amusement park and to many, if not practically all, the pavilions and kiosks.