A company owning a tramway and a light railway which were run as one system claimed to be assessed under the Public Health Act 1875* on one-fourth of the annual value of its whole undertaking. The local authority claimed to rate the tramway on the full annual value. Held that a tramway is not a railway within sub-section 1 ( b) of section 211 of the Public Health Act 1875. Decision of the Court of Appeal (1912, 2 K.B. 216) reversed.
Lord Chancellor (Haldane), and Lords Shaw and Moulton
 UKHL 551, 51 SLR 551
England and Wales
Updated: 14 January 2022; Ref: scu.632752