1910.] Official Notices and Circulars. 



237 



(3) Land used both for a plantation or a wood, and also for the 

 growth of saleable underwood. 



(1) In the first case, viz., where the land is used only for a plantation 

 or a wood, and not for the growth of saleable underwood, the Act pro- 

 vides that the gross and rateable value (meaning by gross value the 

 gross estimated rental, as defined by the Union Assessment Committee 

 Act, 1862) 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. 



It is the duty, therefore, of the Assessment Committee to deal with 

 the land as if it were divested of timber or wood of any description, 

 and to determine its value without taking into account any improvement 

 which has been made, or of which the land might be capable. 



It will be observed that the words used are "as if the land, instead 

 of being a plantation or a wood, were let and occupied in its natural 

 and unimproved state," and the word "occupied" was introduced in 

 order to show clearly that the capabilities of the land for improvement 

 were to be excluded from consideration in estimating the rent at which it 

 might reasonably be expected to let from year to year, and that the 

 land was to be valued as if it would continue to be occupied in its 

 natural state, without any expenditure of capital in its improvement; 

 or, in other words, as if it were waste land. 



(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 Oundte 

 (^77)' 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 Eyton v. Mold Churchwardens and Overseers (1880, L.R., 

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



