PAYMENT OF RATES.

Taranaki Daily News, 9 August 1922, Page 5

PAYMENT OF RATES.

ACTION BY CITY COUNCIL. AN IMPORTANT CASE. By Telegraph.—-Press Association. ’ Auckland, Last Night. Judgment in a case of interest to rating bodies and ratepayers wa<s given by Mr. J. E. Wilson in the Magistrate’s Court to-day. The City Council sought to, recover from the Shaw, Savill and Albion ob. £54 7e 6d for rates alleged to be due in respect of a store for the period from March 1 to May 31, 1920. The facts were that when The valuation roll was made out in January, 1919, defendant was entered as the owner and occupier of land which had no buildings on it. A store was erected subsequently and plaintiffs altered the roll by adding the annual value of the building. Defendant contended the rate for the year was assessable only on the valuation as appearing in the roll in force when the rate was struck. The Magistrate held that the rate was assessed on a fixed total rateable value and that could only be ascertained by reference to the valuation as it stood when the rate was made, otherwise there could be no certain basis of the council’s finance. Mr. Wilson held that section 48 of the Rating Act liad reference only to the valuation rail in force at the time of making the rate and there was no statutory authority to either increase or diminish the rate. Therefore plaintiff could not recover the amount claimed. The parties had agreed to waive the bar providing that rates cannot be recovered two years after becoming due, though the Magistrate doubted whether this consent gave the Court jurisdiction, but as the question was of importance to local authorities and the parties desired a decision he assumed jurisdiction. Plaintiff’s counsel asked that security for appeal be dxed. Mr. Wilson said he would like the case taken to the appeal Court and he fixed security at ten guineas.