CLAIM FOR RATES

Wanganui Chronicle, Volume 74, Issue 146, 23 June 1931, Page 7

CLAIM FOR RATES

INTERESTING APPEAL CASE. [ Per Press Association. I WELLINGTON, June 22. An interesting caso in rating law is being considered by the Court.of Appeal in the case of the Southland Boys’ and Girls’ High School Board versus the Borough of Invercargill. The borough last year issued proceedings in . the Magistrate’s Court at Invercargill ; claiming £59 7s Id from the board for borough and Power Board rates in respect of six acres 25 poles of land own- ■ ed by tho board. This land was pur- . chased for tho purposes of a girls’ high school from income and endowments granted by the Crown and vested in tho board prior to 1927. Tho lands wero improved by the board for the purposes of a sports ground and had been held for that purpose ever since, the board having no other ground for tho uso of pupils nt the school in question. The judgment given in the Magistrate’s Court was in favour of the bor- , ough, and the appeal is being brought. t The matter was heard by Mr Justice j Kennedy in November last. Mr Kens nedy upheld tho decision of the magistrate. holding the general exemption of ( the Rating Act did not extend so as to exempt, tho appellant board. An appeal I is now being brought to the Court of Appeal. The Chief Justice (Sir M. Myers) and Justices Herdman and Macgregor are on the Bench. The SolicitorGeneral is appearing for the appellant and Mr P. B. Cooke and Mr H. Janies for the respondent* CASE FOR APPEAL COURT. [ I'er Press Association. 1 WELLINGTON, Jan. 22. In the Appeail Court case, the Souths land Boys’ and Girls’ High Sch<> >1 , Board v. the Invercargill Borough i Council, the Solicitor General (Mr A. . Fair, K.C.), for the board, said that the i question for the opinion of the Court s might bo stated as follows: Was the » land owned by the board, and not being f actively used for the purposes of a school so as to be entitled to special - exemption under the Rating Act, cns titled to exemption under the general perogative of the Crown, or under Scct tion 284 of the Municipal Corporations t Act on the ground that, it was, in a s substantial sense, owned by the Crown! •! Ho submitted (I) that the land held, or used, for purposes that arc part of tho general functions of tho Government in New Zealand, by any person or body that is. in substance, agent or servant of tho Crown, was exempt ; from rates; (2) the appellant board was • agent or servant of the Crown. Mr * Fair said that the fact that the land was held for Government purposes was the basis of his case. Tho Court adjourned till to-morrow.