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16
Allow mo to suggest that a copy of the Case and Opinion should
be presented by the Union Assessment Committee to the Vestry
Clerks of the various Parishes in the Union.
Yours truly,
Messrs. James, Son & James, G. W. PRESTON.
23, Ely Place, E.C.
UNITED PARISHES OF ST. ANDREW, HOLBORN
ABOVE-THE-BARS and
ST. GEORGE THE MARTYR, MIDDLESEX.
BOARD OF GOVERNORS AND DIRECTORS.
47, Chancery Lane, W.C.,
19th September, 1881.
Dear Sirs,
VALUATION ACT, 1869.
I have perused the draft Case to be submitted to Counsel.
The statement meets, I think, the points raised, and upon which
Counsel's Opinion is to be sought.
Nothing at present occurs to me to add to the Case herewith
returned,
I am, Dear Sirs,
Yours truly,
Messrs. James. Son & James, S. W. HOPWOOD.
22, Ely Place.
OPINION.
Section 47 enacts that "if in the course of any year the value
of any hereditament is, from any cause, increased or reduced in
value, a Provisional list is to be made," and Section 46 enacts
"that the Supplemental list shall, every year, show all the
alterations which have taken place during the preceding 12
months, in any of the matters stated in the Valuation List."
The Case relating to the New River Co. 4 L.R. Q.B. 309 S.C. 48
L.J.M.C. 123, no doubt differs from the facts of the present Case.
Cockburn L.C.J. in that case said "that the Supplemental List
should show the alterations in the gross and rateable value," and
referring to the provision contained in Section 46, he said, "I