1905.] 



Rating of Woodlands. 



i75 



plantation or a wood or for the growth of saleable underwood 

 is subject to common rights, it is exempt from the Poor Rate 

 and other local rates. 



The method of estimating the gross estimated rental and 

 rateable value of such woodlands is prescribed by Section 4 of 

 the Act, and is as follows : — 



"(a) If the land is used only for a plantation or a wood, 

 the value shall be estimated as if the land instead of being a 

 plantation or a wood were let and occupied in its natural 

 and unimproved state. 



" (b) If the land is used for the growth of saleable under- 

 wood, the value shall be estimated as if the land were let for 

 that purpose. 



" (c) If the land is used both for a plantation or a wood 

 and for the growth of saleable underwood, the value shall 

 be estimated either as if the land were used only for a plan- 

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

 growth of the saleable underwood growing thereon as the 

 Assessment Committee" (or where there is no Assessment 

 Committee the persons making the Poor Rate) " may 

 determine." 



Two decisions have been given by the Queen's Bench 

 Division of the High Court upon the construction of Section 4 of 

 the Act of 1874. In the case of the " Earl of Westmorland v. 

 Southwick and Oundle," (1877), 3^ 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 after expen- 

 diture had been laid out in grubbing up woods, in draining and 

 fencing, and in making roads. In the case of " Eyton v. Mold 

 Churchwardens and Overseers" (1880), L.R. 6 Q.B.D. 13, 50 

 LJ.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. 



Where the rateable value of woodlands was increased by 

 reason of the same being estimated in accordance with 

 Section 4 of the Act of 1874, an occupier under any lease or 



