Clerk v. Commissioners of Supply for Dumfries
(a) overruled.
At a meeting of the Commissioners for general purposes of the
Income Tax Acts held at Reading, in the county of Berks,
on the 27th of December, 1879, the justices of the county of
Berks, by the clerk of the peace for the said county appealed against an assessment made upon them under
Schedule A. of the Income Tax Assessment in the parish
of St. Lawrence, Reading, for the year ending 5th of April
1880, whereby they were assessed in respect of certain
buildings described as “ assize courts, &c.” of the alleged
annual value of 300Z. We, the Commissioners, being of
opinion that the assessment could not lawfully be maintained discharged it, and the surveyor having demanded a
case for the opinion of the Exchequer Division of the High
Court of Justice, we hereby state it accordingly :—
1. A copy of the original assessment is hereunto annexed and
marked A, and forms part of this case. There is no separation
in the assessment and no description of the different building*
included in the assessment under the name “ The Assize Courts.”
2. The assize courts and the county police station form one
block of buildings within the same walls and covered by the
(a) Vol. / ., p. 281. 7 Court Sess. Cas., 4th Sor., 1157.
A
C o o m b e e v .
J U8TICES OF
B e r k s .
Source: https://www.bailii.org/
