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mating the rent which the premises would fetch, they should
not be included among the possible tenants, and that the
premises should be rated at a sum which a hypothetical
tenant might be willing to give; and also that, even
supposing the rent represented by a percentage of the cost
were paid by the Board to a landlord, such sum did not
represent the rateable value, as the premises were incapable
of beneficial occupation in the hands of the Board.
The Court, however, decided that, in estimating the value,
the School Board should not be excluded from the list of
hypothetical tenants, and that, in the absence of more
precise methods for ascertaining the gross and rateable
value, that of taking a percentage on the cost was a
reasonable and fair one, and the order of the Sessions was
upheld.
The School Board then carried the question to tho Court
of Appeal, who confirmed the decision of the Court below.
It will be seen that as the Board Schools in the Parish
are rated at between £5000 and £6000, the question is one
of considerable importance and interest to this Parish.
Taxation of Ground Rents.-The Vestry passed a
resolution in December, 1885, expressing the opinion that
powers should be obtained to rate the ground rents of
London in aid of the Metropolitan Consolidated Rate and
the local Sewer Bates, and presented a Memorial to the
Government to effect this object.
Artizans' Dwellings Acts, 1868—1882—It was stated
in the last Annual Report that with regard to two areas in
the Parish—Bolton Court, and some obstructive buildings
in St. John's Square in connection with the Bishop's Court
area—the owners had called upon the Vestry to purchase
their interests, which claims were under consideration. In
regard to the latter, proceedings have been abandoned owing