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ordinary person or body keeping such schools for profit could afford
to pay more than a nominal rent. The Assessment Sessions
practically confirmed the Parochial Assessments both in Shoreditch
and Islington, but granted cases raising the point for decision by
the Court of Appeal. The Arguments will probably be heard in
November next."
The appeal was heard on the 17th of May last before Lord
Esher, Master of the Rolls, and Lord Justices Bowen and Fry.
Mr. Arthur Charles, Q.C., Mr. Marriott, Q.C., and Mr. Ham
for the School Board, and Mr. Jelf, Q.C., and Mr. Castle for the
Parish.
The Master of the Rolls:—In this Case, the Respondents,
(? Appellants) the School Board for London, have been rated and
assessed, and the value of the premises has been found, and the main
and real question which has been raised in this case is whether in
calculating the gross value or the rateable value you are to take into
account the School Board itself as one of the possible hypothetical
tenants. That is the real main question and principle, and really, as
far as I can understand this case, it is the only question of principle
that is brought before the Court.
Now an argument was at first suggested that the School Board
was not rateable at all, but that was not really pressed. The property
is a property which, in the hands of somebody, is an assessable property.
It is not, as it has been in other cases, put into such a position by
statute as that it could not be profitably occupied or owned by
anybody. It is not in that position. A School Board is not such a
body as that it cannot pay rent, neither is it such a body, as I understand,
as that it cannot receive rent. It is impossible to say that this
property is shown to be within the doctrine of it being a property
struck by the statute with what is called sterility. It is a rateable
property. Then if it is rateable property, the School Board is a body
which can be rated in respect of the occupation of it. The question is,
how is the value of that property to be ascertained so as to rate to
a certain amount the School Board, which is a body capable of being
rated. The moment you have got thus far, you are put upon a peculiar
mode of ascertaining the rateable value. You have not to ask yourself
what is a fair rent to be paid by the actual occupier, and you have not
to ask yourself what is the rent which is actually paid by the actual
occupier who is to be rated, but you are driven to the peculiar mode of