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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Ystradyfodwg and Pontypridd Main Sewerage Board v. Bensted [1907] UKHL 622 (19 June 1907) URL: https://www.bailii.org/uk/cases/UKHL/1907/45SLR0622.html Cite as: 45 ScotLR 622, [1907] UKHL 622 |
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Page: 622↓
(On Appeal from the Court of Appeal in England.)
(Before the
Subject_Revenue — Income-Tax — Sewer — “Hereditament” — “Capable of Actual Occupation” — Income Tax Act 1842 (5 and 6 Vict. cap. 35), sec. 60, Schedule A, Rules Nos. 1 and 3.
Held ( affirming the judgment of the Court of Appeal) that a sewer vested in and under control of a local authority is for the purpose of income-tax a hereditament capable of actual occupation, and is chargeable in respect of the annual value thereof according to Schedule A, Rule No. 1, of the Income-Tax Act 1842.
This was an appeal from a judgment of the Court of Appeal ( Collins, M.R., Cozens-Hardy and Farwell, L.JJ.), who had affirmed a judgment of Walton, J., in favour of the Crown, upon a case stated by the Commissioners for the General Purposes of the Income-tax.
Appeal dismissed.
Counsel for the Appellants— Danckwerts, K.C.— S. T. Evans, K.C.— Redman. Agents— Wrentmore & Son, Solicitors.
Counsel for the Respondent—Attorney-General ( Sir J. Lawson Walton, K.C.)— Sir R. Finlay, K.C.— W. Finlay. Agent— Sir F. C. Gore, Solicitor of Inland Revenue.