Local Taxation and the Rating of Machinery...Knight & Company, 1883 - 205 Seiten |
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affixed annexed appellant Assessment Committee attached Bishopwearmouth boiler bolted brick building cast-iron cast-iron frame chattels CLASS connected contended Court of Queen's crane deduction driven by belt Edwards Edwards.-I engine enhancing the value erected fastened feet fixed fixtures floor freehold furnaces graving dock gross estimated rentals ground Halstead HELD RATEABLE Hellawell inch diameter intended iron judgment Justice Blackburn laid landlord lathes lease lessees looms Lord Chief Justice Lordship machinery and plant main shaft manufacture mash tuns Messrs meters mill mines North Staffordshire Railway occupier parish partially sunk pipes poor rate premises principle pumps punching and shearing purpose of steadying Quarter Sessions Queen Queen's Bench question Railway Company rateable value removed rent repairing River Welland rivetting machine screws shearing machines shipbuilding yard ships silk sleepers Southampton Dock steam steam-engines stone Sunderland taken into account tenant things tons trade valuation walls weight
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Seite 193 - Parliament assembled, and by the authority of the same, that the words and expressions hereinafter mentioned, which in their ordinary signification have a more confined or a different meaning, shall in this Act, except where the nature of the provision or the context of the Act shall exclude such construction, be interpreted as follows ; (that is to say), the word
Seite 146 - ... they were intended to be part of the land, the onus of showing that they were so intended lying on those who assert that they have ceased to be chattels, and, that, on the contrary, an article which is affixed to the land even slightly is to be considered as part of the land...
Seite 67 - Thus blocks of stone placed one on the top of another without any mortar or cement for the purpose of forming a dry stone wall would become part of the land, though the same stones, if deposited in a builder's yard and for convenience sake stacked on the top of each other in the form of a wall, would remain chattels.
Seite 76 - ... officers and other persons seizing any property or effects comprised in such bill of sale, in the execution of any process of any Court...
Seite 54 - ... a question of fact, depending on the circumstances of each case, and principally on two considerations : first, the mode of annexation to the soil or fabric of the house, and the extent to which it is united to them, whether it can easily be removed, integre, salve et commode, or not, without injury to itself or the fabric of the building; secondly...
Seite 143 - ... capable of being removed, are yet so far attached as that it is intended that they shall remain permanently connected with the railway or the premises used with it, and remain permanent appendages to it, as essential to its working. It is clear that in respect of the first class of articles a deduction should be allowed. It is equally clear that no deduction should be allowed as to the second. As to the third, the question is finally settled by the decision of this Court in the case of 1 he Queen...
Seite 96 - Perhaps the true rule is. that articles not otherwise attached to the land than by their own weight are not to be considered as part of the land...
Seite 193 - And be it enacted, that in estimating the annual value of lands and heritages, the same shall be taken to be the rent at which one year with another such lands and heritages might in their actual state be reasonably expected to let from year to year...
Seite 73 - They were attached slightly, so as to be capable of removal without the least injury to the fabric of the building, or to themselves; and the object and purpose of the annexation was, not to improve the inheritance, but merely to render the machines steadier, and more capable of convenient use as chattels.
Seite 27 - Secondly, things so attached to the freehold as to become part of it ; and, Thirdly, things which, though capable of being removed, are yet so far attached as that it is intended that they shall remain permanently connected with the railway or the premises used with it, and remain permanent appendages to it as essential to its working.