THR RATING AC'I", 1 874. Ijg 



2. The second case is that of land used exclusively for the 

 growth of saleable underwood ; and the statute requires that in 

 such case the value shall be estimated as if the land were let for 

 that purpose. 



3. With respect to the third case of composite woods, i.e., 

 where the land is used both for a plantation or a wood, and also 

 for the growth of saleable underwood, the value is to be 

 estimated either as if the land were used only for a plantation 

 or a wood, or as if the land were used only for the growth of 

 the saleable underwood growing thereon, as the Assessment 

 Committee may determine. 



In this case, therefore, it is entirely within the discretion of 

 the Assessment Committee to adopt either alternative ; but it 

 must be borne in mind that if they assess the land as if it were 

 used for the growth of saleable underwood, the land cannot be 

 valued as if it were let for the growth of saleable underwood, 

 and capable of improvement for that purpose, but only in 

 respect of the saleable underwood actually growing thereon, 

 irrespective of any capacity for improvement by the removal of 

 trees or otherwise. 



It should be added that woodlands which are subject to rights 

 of common, are not rendered rateable by the Act. 



In connection with the foregoing provisions of the Act, the 

 Board may call attention to the decisions in two cases which 

 have come before the Courts. 



In the case of the Earl of Westmorland v. Southwick and 

 Oundle (1877), 36 L.T. n.s. 108; 41 J. P. 231, it was decided 

 that in ascertaining the rateable value of a plantation or wood 

 as " land let and occupied in its natural and unimproved state," 

 it was not admissible to base the estimate upon the rent which a 

 hypothetical tenant would give if expenditure were incurred in 

 draining, fencing, or other improvements. In the case of 

 Eyfon V. Mold ChurcJm'ardens and Overseers (18S0) L.R., 6 

 Q.B.D. 13, 50 L.J.M.C. 39; 43 L.T. 472, it was held that the 

 value of a right of sporting over land might properly be included 

 in estimating the rateable value of a plantation or wood as land 

 in its natural and unimproved state. 



The Board request that the matter may have the consideration 

 of the Assessment Committee, with a view to determining whether 

 there are any cases in their district in which the assessment of 

 woodlands calls for revision. {Signed') Hy, Monro, Secretary. 



