View report page

9
appeal had passed. Under these circumstances the Assessment Committee
could but deal with the materials before them, the opportunity to obtain
more reliable materials, which Would have cost some money, was not
embraced, and the staff in preparing the new assessment, could but work
out those materials to their legitimate results; and to this cause, as well
as to the ratepayers' own neglect must be attributed much of the dissatisfaction
which certainly prevails with regard to the new assessment.
The entire revision of the Assessment was carried out, and without
appeal with one exception, by the Assessment Committee, the exception
was the Regent Canal Company's property, which had formerly been
assessed at £90, was raised by the Assessment Committee to £2400, and
settled by the Assessment Sessions at £738. The question in dispute
was not in regard to estimates of value, but as to the basis of calculation,
and involved an interpretation of an Act of Parliament. The Law
being ascertained, the parties agreed, and each paid their own costs.
A long and harassing appeal, which had been pending for two and
a half vt;ars, was decided in April last: the London and North Western
Railway v. the Parish, as to the assessment of the Company's Station
in Broad Street. The Parish Surveyors fixed the rateable value at
£15,000, proceeding upon the basis of value of land and cost of works.
The Company stood upon the letting value, and brought evidence to
prove that the station earned no money as profit, and consequently had
little or no value to a hypothetical tenant, and the Court of Quarter
Sessions, presided over by Sir W. Bodkin, taking, apparently, and
acting upon a similar view, reduced the rateable value to £5500, each
party paying costs. The parochial authorities are dissatisfied with this
result, and it is not improbable that the question may again be raised.
LEGISLATIVE CHANGES.
Not many legislative changes affecting parochial management have
come into operation during last year, nor are many likely to be effected
this year, though several have been proposed. The Assessment Act
has been fully explained, the Elementary Education Act has passed,
and the School Board has been elected, and is in operation. The