LICENCE OF HOTEL

Otago Daily Times, Issue 26822, 13 July 1948, Page 6

LICENCE OF HOTEL

INCLUSION FOR RATING PURPOSES APPEAL COURT JUDGMENT P.A. WELLINGTON, July 12. The Court of Appeal ,to-v»a.> aelivered judgment in the appeal case of the Dunedin City Corporation and Herbert Edgar Lyon, its valuer, against Henry Thomas Ilames, owner of the Captain Cook Hotel. The case was heard on March 16. 1948. Allowing the appeal, the court held that the corporation, in assessing the annual value of the Captain Cook Hotel for rating purposes, is entitled to consider and include the fact that the hotel licence is attached to the premises and is likely to continue to be attached. The respondent, Hames, was ordered to pay the costs of the appeal. This decision is of considerable importance to the liquor trade and to local bodies where the system of rating on the annual value is in force. The case was first heard in the Supreme Court in September, 1947. when Mr J. C. Robertson appeared for the corporation and Mr A. G. Neill for Hames. In a judgment delivered on November 20, 1947. Mr Justice Fleming held that the licence could not be taken into account. At the Court of Appeal hearing the corporation was represented by Messrs A. N. Haggitt and J. C. Robertson, while Mr W. J. Meade appeared for iiam^s.