176 



Rating of Woodlands. 



[JUNE, 



agreement made before the commencement of the Act (for this 

 purpose, the 6th April, 1875), was empowered to deduct from 

 his rent during the continuance of the lease or agreement any- 

 additional sum paid as rates in respect of such increase of 

 rateable value (37 and 38 Vict., c. 54, section 5). 



Woodlands are not agricultural land within the meaning of 

 the Agricultural Rates Act, 1896, and an occupier of wood- 

 lands is liable to pay the full amount in the pound of any Poor 

 Rate assessed upon him in respect of such property. 



Other Local Rates. — By Section 10 of the Rating Act, 1874, 

 any hereditament made rateable to the Poor Rate under that Act 

 became subject to all other local rates leviable upon property 

 rateable to the relief of the poor. Woodlands are thus rateable 

 to a General District Rate made by a Town Council or Urban 

 District Council under Section 210 of the Public Health Act, 

 1 875 (38 and 39 Vict., c. 55), or to any separate rate for special 

 sanitary expenses levied by overseers in a rural parish under 

 Section 230 of the same Act, or to any Lighting Rate levied in a 

 rural parish under the Lighting and Watching Act, 1833 (3 and 

 4 Will. IV., c. 90). 



In the case of the General District Rate an occupier of wood- 

 lands is to be assessed on one-fourth part of the rateable value 

 [38 and 39 Vict, c. 55, section 211 (1) (b)]. Similarly an occupier 

 of woodlands is to be assessed to a separate rate for special 

 sanitary expenses, where a special assessment is made for the 

 rate, on one-fourth part of the rateable value, or if no special 

 assessment is made he pays one-fourth part only of the rate in 

 the pound payable in respect of houses and other property (38 

 and 39 Vict, c. 55, s. 230). 



As regards a Lighting Rate levied under Section 33 of the 

 Lighting and Watching Act, 1833, it is open to question whether 

 an occupier of woodlands is liable to pay one-third only of the 

 rate in the pound payable by an occupier of houses, buildings, 

 and property other than land (3 and 4 Will. IV., c. 90, s. 33 ; 

 37 and 38 Vict., c. 54, ss. 3, 10 ; Reg. v. Somerset Justices [1858] 

 22 J.P. 431, 31 L.T. o.s. 215). 



The doubt as to the position created by the 37 and 38 Vict., 

 c. 54, in this instance originates in the decision of the House of 

 Lords in the case of " Thursby and Another v. the Church- 



