A Treatise on the Principles of Rating

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W. Maxwell & Son, 1883 - Taxation - 189 pages
 

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Page 2 - ... a convenient stock of flax, hemp, wool, thread, iron and other necessary ware and stuff to set the poor on work, and also competent sums of money for and towards the necessary relief of the lame, impotent, old, blind and such other among them being poor and not able to work...
Page 166 - Where any right of sporting, when severed from the occupation of the land, is let, either the owner or the lessee thereof, according as the persons making the rate determine, may be rated as the occupier thereof.
Page 168 - ... rates and taxes, and tithe commutation rentcharge, if any, and if the landlord undertook to bear the cost of the repairs and insurance, and the other expenses, if any, necessary to maintain the hereditament in a state to command that rent...
Page 142 - ... the rent at which the same might reasonably be expected to let from year to year, free of all usual tenant's rates and taxes, and tithe commutation rent-charge, if any, and deducting therefrom the probable average annual cost of the repairs, insurance, and other expenses, if any, necessary to maintain them in a state to command such rent...
Page 28 - Be it therefore enacted, that, from and after the 1st day of October, 1843, no person or persons shall be assessed or rated, or liable to be assessed or rated, or liable to pay to any county, borough, parochial or other local rates or cesses, in respect of any land, houses, or buildings, or parts of houses or buildings, belonging to any society instituted for purposes of science, literature, or the fine arts...
Page 165 - ... right of sporting) is severed from the occupation of the land and is not let, and the owner of such right receives rent for the land, the said right shall not be separately valued or rated, but the gross and rateable value of the land shall be estimated as if the said right were not severed...
Page 2 - And they, or the greater Part of them, shall take order from Time to Time, by, and with the Consent of two or more such Justices of Peace as is aforesaid...
Page 83 - No rate for the relief of the poor in England and Wales shall be allowed by any justices or be of any force which shall not be made upon an estimate of the net annual value of the several hereditaments rated thereunto, that is to say, of the rent at which the same mighc reasonably be expected to let from year to year free of all usual tenants...
Page 35 - ... general lighthouse authorities or the Board of Trade, which are used or applied for the purposes of any of the services for which such dues, rates, fees, and payments are received, and all instruments or writings used by or under the direction of any of the said general lighthouse authorities or the Board of Trade in carrying on the said services, shall be exempted from all public, parochial, and local taxes, duties, and rates of every kind.
Page 111 - ... two considerations: first, the mode of annexation to the soil or fabric of the house, and the extent to which it is united to them, whether it can easily be removed...

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