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"cannot help thinking that it was intended to rectify what might
"otherwise work very unjustly—a valuation to extend for a
"period of 5 years, without any opportunity of amending it, if it
"ceased to be in harmony with actual facts." I feel the force of
Mr. James' objection to the alterations which have been made
on the ground that the houses are the same, and the neighbourhood
is the same, and that there has been only a difference in the
rent. On the whole, however, I think that the view taken by
parish is the correct one, and that the Assessment Committee
may be well advised to approve of the alterations, on the ground
that the houses referred to are reduced in value. I think it may be
fairly said that when the Quinquennial List was settled, the rents
paid showed that they were of a certain value at the time, but
that as now no such rents can be obtained, they are reduced in
value. The rent paid is, no doubt, evidence of the value, but
the value of a house must, after all, depend upon what rent can
be obtained for it. If a house, at one time, will let at one rent,
and, at a subsequent period, will only let for a lower rent, I
think it may be said that it is reduced in value. Cockburn L.C.J.
said "I think the good sense of those who have to deal with this
matter would make them not go into very minute enquiries. It
is only where substantial alterations have taken place, which
really do make all the difference to the individual who is to be
assessed on the one hand, or to the Parish which is to have the
benefit of the tax, on the other, that an inquiry should be
directed.
Acting upon the spirit of this judgment, I think, as before
stated, the Committee should approve of the new List.
HARRY BODKIN POLAND,
October 3rd, 1881. 5, Paper Buildings, Temple.
On the 11th inst. the Assessment Committee of the Union
again met to receive the opinion of Counsel, and having received
and considered it, a Resolution was passed that such Opinion
be received and acted upon in future. The cases submitted for
alteration of Assessment, which had been adjourned for