SORTER v. BOROUGH OF MOSGIEL.

Otago Witness, Issue 3103, 3 September 1913, Page 23

SORTER v. BOROUGH OF MOSGIEL.

QUESTION OF RATING. OTHER MUNICIPALITIES AFFECTED. His Honor Mr Justice Williams last week forwarded from Invercargill h;s reserved judgment on the above case. Tne judgment was read at the court by the registrar. II is Honor’s decision sot out; ‘‘ln February, 1912, the system of rating on the unimproved value was adopted by the borough of Mosgiel under the provisions of section 37 of ‘ The Rating Act, 1903.’ In October, 1912, the council of the borough made and levied water rates computed, not on the unimproved va’ue, but on the annual value in accordance with the scale set forth in section 83 of the Municipal Corporations Act, which by virtue of section 87, subsection (c) of the Rating Act is to bo deemed to be 6 per cent, on the capital value. The plaintiff, a ratepayer of tho borough, alleges that this rate is illegal a» having l>oen assessed on the annual valuo and not upon the unimproved value, and claims an injunction. His Honor, after comparing tho wording of the various Acts which affect the question, concluded:

“ I tliink the Legislature bv the Act of 1911 has expressly enacted that the water rates which were theretofore leviable on tho capital or annual value, shall thereafter not be so levied, but shall be leviable on tho unimproved value. The difficulty is that the draftsman, so far as I can see, has unfortunately omitted to provide the necessary machinery for enabling the rate to be levied in accordance with tho enactment, and there is no other way of levying it. It U beyond the power of this court to provido the machinery. That rests only with the Legislature. The plaintiff is entitled to an injunction. Costs £7 7s, and disbursements.” Mr .T. MacGregor appeared for plaintiff, and Mr W. Allan for defendant, when tho case was heard before the judge. /