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4
that the Assessment Committees of these parishes should unite in
fighting the several appeals so far as possible, that the SolicitorGeneral
and Mr. Poland should be briefed as leading counsel, and that
special Valuers, Gas Engineers, and a firm of Chartered Accountants
should be retained to prepare a valuation of the ent ire undertaking.
This appeal, although it has been several times mentioned in Court,
has not yet been heard, and, considering the large mass of evidence
which has been accumulated and the interests at stake, it seems
doubtful when it will be, but when it was remembered that the previous
Quinquennial assessments had been agreed to by the Company after
objections before the Committee, and that a considerable number of
new houses had been erected since the last assessment was settled,
the Committee felt it had no option but to contest this appeal to the
utmost and at almost any cost. In taking this course the Committee
is pleased to think it had the full concurrence and support of the Vestry.
The
Regent's
Canal.
The Regent's Canal is rateable under the Company's private Act
of Parliament only as "lands of a like quality," * * * "in the
respective Parishes where the same shall be situate are or shall be
assessed or charged."
It may be remembered that five years ago a compromise was
effected in Court with this Company, by which the rating was agreed at
the rate of £40 per acre on certain measurements settled by the
respective Surveyors. This area, however, did not include about 1¾ acres,
known as the Horsfall Basin, which, the Company stated at the time,
was not in their occupation, but which, upon subsequent evidence, the
Overseers assessed in a supplemental valuation list, the question of
occupation being decided against the Company in proceedings upon an
action of replevin, first in the Clerkenwell County Court, and subsequently
by way of appeal in the High Court.
The Overseers in the new Quinquennia] List had not only treated
Horsfall Basin as occupied by the Company, but had increased the
assessment of the whole to £840 gross and £800 rateable, on which
figures the Committee did not see its way to make any reduction.
The Company also objected to the assessment of a wharf, stabling,
cottages and land in Graham Street, which had been inserted in the
List at £270 gross, and £225 rateable value. The Cases submitted by
the Appellants showed that they still contended that the Horsfall Basin
was not in their occupation, and that it should not be included in the
assessment. They further objected to the value put upon the land,
and desired that the assessment of the wharf should be reduced to
£200 gross, and £166 rateable.