APPEAL COURT

Dominion, Volume 12, Issue 170, 12 April 1919, Page 3

APPEAL COURT

COUNCIL Y. GAS COMPANY

RATES ON MACHINERY

In tho Appeal Court yesterday a case involving an important question under tho Rating Act came up for argument. On tho Bench were His Honour the Chiet Justice (Sir Robert Stout), Mr. Justice Chapman, Mr. Justice Sim, and Mr. Jus. tico Hoskiug. . , . ~ Mr. C. P. Skerrett, IC.C., with him Mr. J. Stanton, of Auckland, appeared foi tho Auckland City Council, and Mr. ii. P. Richmond for the Auckland t.an Company • , ~ . This was an appeal by tho Auckland City Council against a judgment or ilia Honour Mr. Justice Cooper, and the appellants moved that so much ot the judgment of His Honour delivered oil December 10, 1918, in the action in which tho Auckland City Council vas plaintiff and tho Auckland Gas Company was defendant, as holds that the defendant's main pipes and gasometc-rs are 11 achinery and so excepted from the delinitioa of rateable property in the Rating Act, 1908, and exempt from rates bo reversed and judgment entered for the plaintiff in respect of the rates levied thereon, on the ground that so liuien of the judgment was wrong in law. In the action in the Supreme Court the city authorities claimed from the Gas Company =ei6SO 13s. . Btl. for , rates on gasometers and mains and pipes laid in tho public streets of the city. His Honour Mr. Justice Cooper in bis judgment decided that the defendant company lad established its contention that the mums, pines, and gasometers and governors, etc., were excepted from the definition of rateable property, and were immune from taxation. Mr. Skerrett, in opening, said two main questions arose. Tho first was whether a main and pipes being laid in pursuant; to statutory authority beneath the public streets of the city were rateable property within the meaning of the Hating Act, 1!MI8. The second question was whether, if the first question be answered in favour of the city, whether the fjas mains and pipes were machinery iixeu to tli.o soil or not. and a subsidiary question arose whether gasometers and governors were the same. , The case had not concluded when the Court rose. The further hearing will lie taken on Monday.