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that opinion was expressed as being unanimous. He did not contend that the
figures would not seem to justify the higher assessment, but the question for
the Court to decide was what the house would be expected to let for per annum,
the tenant paying outgoings, and it appeared to him from the evidence that
£300 was a reasonable rent. It had not been proved to him that the premises
were worth more than this sum to an annual tenant, taking the locality
and the present circumstances into consideration. There were many circumstances
which might induce a person to pay a higher price for a house of
this character, but the question to be decided was what the house would let for
to an annual tenant, and the bench were unanimously of opinion that they
could not expect these premises to let for more than £300. The ruling of the
Special Sessions was therefore affirmed.
In order that our position in this matter may be fairly understood, we think
it advisable to append the following extracts from correspondence we received
from the Clerk to the Assessment Committee on the subject, by which it will be
shown that we were urged to adopt the course we followed.
"19th December, 1890.
"The Committee have no doubt whatever, that the decision which has
"been come to by the Justices, is entirely opposed to the general principles of
"Valuation which are carried out in this Union, and in other parts of the
"Metropolis, and therefore they are unanimously of opinion that steps
"should be at once taken by appeal to Quarter Sessions to reverse such
" decision."
"6th January, 1891.
"I am directed by the Assessment Committee of this Union to forward
"you copy of a case which they have had submitted to Counsel, together
" with copy of his opinion, in the matter of the appeal of Mr. H. F. Nalder,
"to the Special Sessions against the Fulham Valuation List.
"It will be observed that Mr. Alexander Glen is of opinion that the
"Assessment Committee, except in regard to totals, would have no locus
"standi before the Quarter Sessions, but there can be no doubt as to the
"power of the Overseers to appeal to Quarter Sessions in defence of their
" Valuation List.
"The Committee therefore direct me to urge upon them the great
"importance of fully considering the matter, and the principle which is
"involved in a case of this kind."
COPY OF COUNSEL'S OPINION.
Nalder v. Assessment Committee of the Fulham Union.
Case to advise.
The Assessment Committee of the Union of Fulham were respondents in
an appeal to Special Sessions against the decision confirming the Overseer's
Estimate of the gross and rateable values of certain hereditaments in the
occupation of H. F. Nalder.
The Justices, after hearing the case, decided to reduce the gross and rateable
values to sums which the Assessment Committee consider do not fairly
represent the values of the hereditaments in question, and the Assessment
Committee are of opinion that there is sufficient evidence to support their own
figures in the event of an appeal. However, by Sec. 32 of the Valuation
(Metropolis) Act, 1869, the persons entitled to appeal to Quarter Sessions