A.D. 1924. defined in subsection (3) of this section after deducting therefrom the probable annual average cost of the repairs insurance and other expenses, if any, necessary to maintain the hereditament in a state to command a rent equivalent to such gross annual value.
Plantations,
&c.
[1874, s. 4.]
[Tin, lead
and copper mines, 1874, s. 7.]
(3) The gross annual value (in this Act referred to
as the gross value ") means the annual rent which a
tenant might reasonably be expected, taking one year
with another, to pay for the hereditament, if the tenant
undertook to pay all usual tenant's rates and taxes and 10
tithe commutation charge, if any, and if the landlord
undertook to bear the cost of the repairs, insurance and
other expenses, if any, necessary to command that rent:
Provided that-
(I) The gross and rateable values of land used for 15
a plantation or for a wood, or for the growth
of saleable underwood, shall be estimated as
follows:-
(a) If the land is used only for a planta-
tion or a wood, the values shall be estimated 20
as if the land instead of being a plantation
or a wood were let and occupied in its
natural and unimproved state;
(b) If the land is used for the growth of saleable underwood, the values shall be 25 estimated as if the land were let for that purpose;
(c) If the land is used both for a plantation or a wood and for the growth of saleable underwood, the values shall be 30 estimated either as if the land were used only for a plantation or a wood, or as if the land were used only for the growth of the saleable underwood growing thereon, as the assessment committee may deter- 35 mine.
(II) (1) Where a tin, lead, or copper mine is occupied under a lease or leases granted without fine on a reservation, wholly or partly, of dues or rent, the gross value of 40 the mine shall be taken to be the annual amount of the whole of the dues payable in respect thereof during the year ending on the
thirty-first day of December preceding the A.D. 1924.
date at which the valuation list is made, in
addition to the annual amount of any fixed
rent reserved for the same which may not be
paid or satisfied by such dues.
(2) The rateable value of such mine shall be the
same as the gross value thereof, except that
where the person receiving the dues and rent
(if any) is liable for repairs, insurance, or other
expenses necessary to maintain the mine in a
state to command the annual amount of dues
and rent (if any), the average annual cost of
the repairs, insurance, and other such expenses
for which he is so liable shall be deducted from
the gross value for the purposes of calculating
the rateable value.
(3) In the following cases, namely :—
1. Where any such mine is occupied under a lease granted wholly or partly on a fine; or
2. Where any such mine is occupied and worked by the owner;
3. In the case of any other such mine to
which the provisions of this Act apply and
to which the foregoing provisions of this
section do not apply,
the gross and rateable values of the mine shall
be taken to be the annual amount of the
dues or dues and rent at which the mine
might reasonably be expected to let without
fine on a lease of the ordinary duration,
according to the usage of the country, if the
tenant undertook to pay all tenant's rates and
taxes and tithe rentcharge, and also the
repairs, insurance, and other expenses neces-
sary to maintain the mine in a state to
command such annual amount of dues or
dues and rent.
The term "mine," when a mine is occupied under
a lease, includes the underground workings and
the engines, machinery, workshops, tramways,
and other plant, buildings (not being dwelling-
Occupier chargeable to poor rate. [1601, s. 1, 1840, s. 1.] Tithe
rentcharge. [Tithe Act
houses), and works and surface of land occu-
pied in connection with and for the purposes
of the mine, and situate within the boundaries
of the land comprised in the lease or leases
under which the dues or dues and rent are 5
payable or reserved.
The term "dues" means dues, royalty, or toll,
either in money or partly in money and partly
in kind; and "the amount of dues" which
are reserved in kind means the value of such 10
dues.
The term "lease" means lease or sett, or licence
to work, or agreement for a lease or sett, or
licence to work.
The term "fine" means fine, premium, or fore- 15 gift, or other payment or consideration in the nature thereof.
Persons liable to Poor Rate.
12. Subject to the provisions of this Act the poor rate chargeable rate chargeable upon any property shall be payable by 20 the occupier of such property.
13. (1) Any poor rate to which tithe rentcharge is subject shall be assessed on and may be recovered from the owner of the tithe rentcharge, in the like manner 1891, s. 6.] and by the like process as on and from any occupying 25 ratepayer; and not on or from the occupier of any lands out of which the tithe rentcharge issues.
(2) If the collector of the rate satisfies the county court that he is unable to recover in manner aforesaid any rate assessed on the owner of any tithe rentcharge, 30 the court may, after such service on the owners of the tithe rentcharge and of the lands out of which the tithe rentcharge issues, as may be prescribed by rules under 54 Vict. c. 8. this section or under the Tithe Act, 1891, and after hearing such owners, if they appear and desire to be heard, 35 order the owner of the lands to pay such tithe rentcharge to the collector until the amount of the rate, and any costs allowed by the court, are fully paid; and the order may be executed as if it were an order under the 54 Vict. c. 8. Tithe Act, 1891, for the payment of a sum due on account 40 of the tithe rentcharge.
(3) The court may, if satisfied that the circumstances A.D. 1924. justify it, make such order as aforesaid in respect of any future rate, either generally or during the time limited by the order.
(a)" Collector means the overseer, rate collector,
or other person authorised, for the time being,
to collect the rate.
(b) "Tithe rentcharge means tithe rentcharge [Tithe Act,
issuing out of lands and payable in pursuance 1891, ss. 6 &
of the Tithe Acts, and includes any rentcharge 9, 1899, s.
into which a corn rent has, either before or
after the passing of this Act, been converted
under the Tithe Act, 1860, and which is
subject to the like incidents as such tithe
rentcharge as aforesaid: but does not include 23 & 24 Vict.
a rentcharge payable under the Extraordinary 49 & 50 Vict.
Tithe Redemption Act, 1886, nor a rentcharge c. 54.
payable under the Tithe Act, 1860, in respect 23 & 24 Vict.
of the tithes on any gated or stinted pasture, c. 93.
nor a sum or rate payable for each head of
cattle or stock turned out on land subject
to common rights or held or enjoyed in
(c) "Owner of lands" or owner of tithe rent- [Tithe Act,
charge" respectively means every person in 1836, s. 12.]
the actual possession or receipt of the rents
or profits of any lands or tithe rentcharge
(except any tenant for life or lives, or for
years, holding under a lease or agreement
for a lease on which a rent of not less than
two-thirds of the clear yearly value of the
premises comprised therein shall have been
reserved, and except any tenant for years
whatsoever holding under a lease or agreement
for a lease for a term which shall not have
exceeded fourteen years from the commence-
ment thereof), and that without regard to the
real amount of interest of such person; and
in every case in which any lands or tithe
rentcharge shall have been leased or agreed
to be leased to any person for life or lives,
or for years, by any lease or agreement for a
of the clear yearly value of the premises
comprised therein shall have been reserved,
and of which the term shall have exceeded
fourteen years from the commencement
thereof, the person who shall for the time 5
being be in the actual receipt of the rent
reserved upon such lease or agreement for a
lease shall, jointly with the person who shall
be liable to the payment of such rent of such
lands or tithe rentcharge, be deemed for the 10
purposes of this section to be the owner of
such lands or tithe rentcharge; and in every
case in which any person shall be in possession
or receipt of the rents or profits of any lands
or tithe rentcharge under any sequestration, 15
extent, elegit, or other writ of execution, or
as a receiver under any order of the High
Court, the person against whom such writ
shall have issued, or who but for such order
would have been in possession, shall, jointly 20
with the person in possession by virtue of
such writ or order, be deemed for the purposes
of this section and section seven of this
Act to be the owner of such lands or tithe
rentcharge.
14. The purser, secretary, and chief managing agent for the time being of any tin, lead, or copper mine, [1874, s. 7.] or any of them, may, if the overseers think fit, be rated
Allotments. 15. The Council providing allotments under the 30
Holding and Small Holdings and Allotments Act, 1908, shall be
Allotments deemed to be the occupiers of the allotments which
Act, 1908, are let.
16.—(1) The promoters of any undertaking within of public the meaning of the Lands Clauses Consolidation Act, 35 undertaking 1845, who become possessed as such promoters of any lands liable to be assessed to poor rate, shall from time to time until the works shall be completed and assessed to poor rate, be liable to make good the deficiency in the assessment for poor rate by reason of such lands having 40 been taken or used for the purposes of the works.
[Lands Clauses Consolidation Act,
1845, s. 133.] 8 & 9 Vict.,
(2) Such deficiency shall be computed according to the rateable value at which such lands with any buildings
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