References: [1854] EngR 566, (1854) 3 El & Bl 807, (1854) 118 ER 1343
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Ratio:The Zoological Society was incorporated by Charter ‘for the advancement of Zoology and Animal Physiology, and the introduction of new and curious subjects of the animal kingdom.’ They occupied land on which were buildings appropriated as receptacles for housing animals and birds, and as a museum for stuffed specimens. Three acres, not so appropriated, were cultivated as a flower garden. Refreshment rooms on the premises were occupied for the purpose of supplying refreshment to visitors, by M, who paid to the Society a rent for this privilege. The public were admitted, to the grounds, either by paying money upon each admittance, or by ticketa given to them by the fellows. Once in the weeks for three months in tbe year, the Society procured the attendance of a musical band.
Held: The Society was not exempt from rates, under stat. 6 & 7 Vict. c. 36, s. 1, the premises not being occupied exclusively for the purposes of science. The Society was supported in part by annual contributions from the fellows and subscribers. Each fellow was entitled to personal admission, with a specified number of companions on, every day, and could also give admission at oertain times by written orders and tickets, to which he was entitled: and fellows were also entitled to purchase tickets giving free admission to the bearer. Subscribers also were entitled to purchase annually an ivory ticket, admitting a named person of their family, with a companion,. Semble: that the annual contributions by the felloes were not voluntary contributions within the meaning of sect 1, inasmuch as the fellows and subscribers obtained a benefit not purely scientific, in consideration of the payments.
Last Update: 17-Jun-16
Ref: 293423