286 Rating Sporting and Fishing Rights, [aug... 



increase. The direction in Section 6 (i) is that the value of the 

 land shall be estimated as if the right were not severed. It would 

 appear, therefore, that in dealing with the right as an element of 

 value, it ought not to be estimated upon any such consideration 

 as that of the rent which a third person might be found to give for 

 it, but according to its worth, if any, to the occupier of the land, 

 upon the supposition that the right is not severed : or, in other 

 words, that he himself is entitled to exercise the right, without 

 the power of making a profit by letting it. 



The effect, therefore, of this provision is to place those lands 

 which are let by an owner, with a reservation of the right of 

 sporting, on the same footing in relation to rateability as the 

 lands which he himself occupies, retaining the right to the game 

 upon them. 



The preceding remarks are mainly directed to those cases 

 where the right of sporting is severed from the occupation of the 

 land, but is retained by the owner. Where, however, the right 

 is let to a person other than the occupier of the land, it is rate- 

 able as a separate hereditament, and either the owner or the 

 lessee of the right may be rated, as the occupier of the right of 

 sporting, under Section 6 (2) of the Act of 1874. The ordinary 

 rules of law for determining the gross estimated rental and rate- 

 able value of other kinds of property will apply. 



Subject to the provisions of Section 6 the owner of any right 

 of sporting, when severed from the occupation of the land, may 

 be rated as the occupier of the right, under Sub-section (3) of the 

 section. But where the owner receives rent for the land he 

 could not be rated under Sub-section (3). as the occupier of the 

 right, because this case is dealt with by Sub-section (1) of the 

 section. For the purposes of the section the owner of the right 

 is (1) the person entitled to exercise the right, if the right is not 

 let ; (2) if let, the person who is entitled to receive the rent for 

 the same. The Poor Rate, General District Rate, Special 

 Sanitary Rate, and other local rates are payable in full upon 

 sporting rights when severed from the occupation of the land 

 over which they are exercised and separately assessed. 



The observations relative to the right of sporting are equally 

 applicable to the assessment of the right of fishing. 



