Where land tax has been imposed and redeemed under Statutes 38 Geo. III, c. 5, 38 Geo. III, c. 60, and 42 Geo. III, c. 116, the praesumptio juris that land abutting on a street or highway is bounded by the medium filum viae held to extend to the question whether that part of the land which underlies the road is included in the redemption, and that therefore the respondents, who under statutory powers had acquired the strip under the street, were exempt from payment of land tax thereon.
Earl of Halsbury, Lords Atkinson, Shaw, and Moulton
[1913] UKHL 967, 50 SLR 967
Bailii
England and Wales
Land
Updated: 27 January 2022; Ref: scu.632742