CLAIM FOR RATES.
WAITOA DRAINAGE BOARD CASE. JUDGMENT FOR PLAINTIFF. in the Waitoa Drainage Board v. Lowry case the Magistrate, Mr J. H. Salmon, has delivered a full and exhaustive judgment The right of the board was challenged in striking on the unimproved value a rate equivalent in total amount to six farthings in the pound on the capital value. It was contended by the defendant, who is a ratepayer in the district, that the limit of rating power being on “rateable value” meant here "unimpiove-1 value," which its the system in force. The Magistrate has upheld the contentoil.’. referred to as being within the meaning of section 31 of the Land Drainage Act, but has given judgment for the board upon the ground that its right to rate up to a limit producing six farthings on the capital value is reserved by section 86 of the Rating Act, dealing with changes in the system of rating. The board has to follow the counties, and the system is changed accordingly. * There was a repugnancy in the Acts, but this latter section applied. To- adopt any other construction, Mr Salmon holds, would lead to this result, that the Legislature had intended to reduce the rating powers of land drainage boards wherever a change over in the rating system had been effected b£ operation of law. Such a result would seriously hamper, if not render impossible, the beneficial operations of these bodies, and was therefore to he avoided. Judgment was entered accordingly for plaintiff for the amount claimed, £9 5s Id, and costs. It was added by the Magistrate that the difficulties of construction arc so numerous and the legislation so involved that it appears to be desirable, in view of the principle involved, that th° matter should be the subject af an authoritative ruling by the higher Court;
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Hauraki Plains Gazette, Volume XXXVI, Issue 4813, 20 February 1925, Page 2
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307CLAIM FOR RATES. Hauraki Plains Gazette, Volume XXXVI, Issue 4813, 20 February 1925, Page 2
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