The appellants, the Port of London Authority, appealed against an assessment by the respondents upon Tilbury Docks for poor rates, claiming that in arriving at the assessable value the Assessment Committee should have made a deduction from the annual value in respect of ‘tenants’ profits.’ The respondents maintained that the decision in Mersey Docks and Harbour Board v. Liverpool Overseers ( 1873, L.R., 9 Q.B. 84) precluded such deduction.
Held that the deduction claimed was not precluded by law, and that if and so far as Mersey Docks and Harbour Board v. Liverpool Overseers precluded Quarter Sessions from entering upon an inquiry as to the amount of profits a hypothetical tenant would expect to make, it was wrongly decided.
Remit to the King’s Bench Division.
Judges:
Lord Chancellor (Birkenhead), Lords Haldane, Dunedin, and Buckmaster
Citations:
[1920] UKHL 718, 57 SLR 718
Links:
Jurisdiction:
England and Wales
Rating
Updated: 17 June 2022; Ref: scu.631509