The Principles of Parochial Assessment An Introduction to Rating a Text book F

Cover The Principles of Parochial Assessment An Introduction to Rating a Text book F
The Principles of Parochial Assessment An Introduction to Rating a Text book F
Benaiah W Benaiah Whitley Adkin
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As to which it is to be observed that a rate is not always imposed on property in the parti* ular year m which it makes a pro- ductive return, for if that were so there couUl be no rale in respect of sjileable underwoods and the like property, which are pnukutiv*- only after a series of years, except in those years in wlrcli the profits arose. Hut m the case of ' R. V. Mirfield, " ' it was decided after much consideration that saleable underwoods were rateable aniuially in pro portion to their ...value, though they shoultl ha})pen not to l)e cut d(jwn more than once in twenty-one years. In the present case the company have no money in hand, but ' Sec Denaby and Cadeby Colliery Co. V. DoncaMer I'nion, "8 \.. X. JK. S •J K. V. Atfar. U Ka«t 25f>. » 10 East 219.
44 PKINCII'LKS ()!• TAKOCHIAL ASSESSMENT they liave a property, which upon an averaf^e is pro- ductive. To hold that in e\ery case wliere property is rateable an account is to he taken, for the particular period for which the rate is imposed, of the precise amount of its productiveness, and that if there is the smallest decrease the rate is to be reduced pro tanto, would, in mv judgment, be infinitely inconxenient.


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