...Public Health Act 1875(38 &39 Viet, c. 55), s. 211, sub-sect. 1 (6), that the occupier of any land used as a railway constructed under the powers of any Act...assessed in respect of the same in the proportion of one-fonrth part only of such nnt annual value. The appellants were in possession of and worked a certain...

...and the occupier оГ any land covered witli water, or used only as a canal or towing path for the same, or as a railway constructed under the powers...public conveyance, shall be assessed in respect of t he same in the proportion of one-fourth part only of such net annual value thereof. Mellish, QC (with...

...211, sub-sect. 1 (b), " The occupier of any land need as ... market gardens or nursery grounds . . . shall be assessed in respect of the same in the proportion...one-fourth part only of such net annual value thereof." The owner and occupier of a piece of land upon which were erected greenhouses of various sizes, which...

...grounds, and the occupier of any land covered with water, or used only as a canal or towing path for the same, or as a railway constructed under the powers...any Act of Parliament for public conveyance, shall, so far as respects the general improvement rate, be assessed in respect of the same in the proportion...

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...market gardens, or nursery grounds, or covered with water, or used as a canal or towing path for the same, or as a railway constructed under the powers of any Act of Parliament for public conveyance, should be taken at one-fourth of the rateable values thereof appearing in the said valuation lists,...

...named " the occupier of any land covered with water, or used only as a canal, or towiug path for the same, or as a railway constructed under the powers of any Act of Parliament for public conveyance." No doubt the words used insect. 36, sub-sect. 2, of the Liverpool Corporation Act 1893 were taken from...

...effect ; (namely) ...(!)... (6) . . . the occupier of any land covered with water, or used only . . . as a railway constructed under the powers of any Act of Parliament for [lublie conveyance, shall be assessed in respect of UK-sanie in i lie proportion of one-fourth part...

...provision is made for general district rates, and it is enacted that the occupier of land used only as a railway constructed under the powers of any....of one-fourth part o-nly of such net annual value thereof:—Held, that a line of railway which though actually minted and used under the provisions...

...occupier of any land covered with water, or used only as a canal or towing-path for the same, or aa a railway, constructed under the powers of any act...one-fourth part only of such net annual value thereof. By section 56, after providing that the poor-rate books are to be accessible for rating, under the...