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147
advised him to dispute the legality of the assessment on
him. A summons was accordingly taken out. To prove
the liability of Mr. Tapling, it was essential to prove
that he was the owner of the estate and paying the
rack rent for the house. It was also necessary to investigate
the tenure under which the estate was held by him. It was
found that he held the property under a lease granted to
his late father by the Governors of Dulwich College in
1871, at a yearly rent of £255 for 54 years, which lease
contained a covenant that he was to expend £2,000. It was
also found that Mr. Tapling returned in his quinquennial
return that the lease was worth £1,000. The late Mr.
Tapling (the father), by his will, bequeathed the estate to
trustees in trust for the defendant for life, and after his
death to such person as he might direct. On the hearing
of the summons the defendant's counsel took the following
objections:—
(1.) That Kingswood Road was not a new street under
the Section.
(2.) That he was not the owner, as the Governors of
Dulwich College were in receipt of the rack
rents.
(3.) That the legal owners were the Trustees under the
will to whom the estate has been bequeathed.
The Court having heard the evidence in support of the
defendant's defence, and having heard the evidence on
behalf of the Vestry in support of their case, especially of
Charles Barry, Esq., the Surveyor of Dulwich College, to
whom I was indebted for his able and skilful evidence in
support of the Vestry. The Magistrate decided:—