If an Act of Parliament impose a duty on ‘all houses and edifices whatsoever,’ with directions on non-payment to distrain, houses in the possession of a corporation, though unfinished, arid never occupied by any tenants whatsoever, are liable to the duty ; and the officers, on demand of payment made to, and refusal by, the corporation, may distrain as well the goods on the premises as elsewhere.
Citations:
[1793] EngR 1088, (1793) 2 Mod 185, (1793) 86 ER 1015 (B)
Links:
Jurisdiction:
England and Wales
Rating
Updated: 02 May 2022; Ref: scu.357675
