INTERESTING LAW POINT
GAS COMPANY'S LIABILITY FOR RATING.
By Telegraph—l'rc-68 Association Auckland, October 11. Mr. Justice Hosking gave Iris reserved Judgment in the action Auckland City Council v. Auckland Gas Co., involving a claim for rates ■ on gas-hold* ers, pipes, and mains, and for certain land m connection with the gas-holders, amounting to £1680, with 10 per wnt. added for overdue rates. Previous to the hearing it was agreed to'eliminate from the proceedings the question or rates due on the land: The defence, briefly, stated, was that the company, was not an occtfpier within the nieaiw in.r'of the Hating' Act of any portion of the streets under which its mains are laid. The gas mains, pipes, and "asoineters were only machinery, ai.d were exempt from rating. His' Honour held that the company s rbdit to place'its pipes underground was the right of a permanent natura and was rateable; but said that-the company had established the contention that its pipes, mains, and golden were exempted from the definition of rateable property, and ; were immune from taxation.- v ■ .■ ■ -
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https://paperspast.natlib.govt.nz/newspapers/DOM19181012.2.29
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Dominion, Volume 12, Issue 15, 12 October 1918, Page 6
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176INTERESTING LAW POINT Dominion, Volume 12, Issue 15, 12 October 1918, Page 6
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