...will it bear a more rigid scrutiny ? and does it fulfil the provisioni of the Act by correctly showing the rent at which the premises might reasonably be expected to let ? If all property were let by the aarnc persons under similar circumstances it might be I • ; but...

...Parliament alone make this clear ; for it provides that the rate is to be made upon an estimate of the rent at which the premises " might reasonably be expected to let from year to year, free of all the usual tenants' rates and taxes, &c., and deducting therefrom the probable...

...Assessments Act, 6 & 7 W. 4, c. 96, s. 1, on the other hand, defines the " net annual value " to be the rent at which the premises might reasonably be expected to let from year to year, free of all usual tenants' rates and taxes, and tithe commutation rent-charge, if any,...

...it bear « more rigid scrutiny ? and doei it fulfil the provisions of the Act by correctly showing the rent at which the premises might reasonably be expected to let ? If all property were let by the same persons under similar circumstances it might be «>: but every...

...increased value is the same. Lord Campbell, in Allison v. Monkwearmouth Shore, says: "The criterion is, 'the rent at which the premises might reasonably be expected to let from year to year,' with proper deductions. But, in calculating this rent, regard must be had to the pecuniary...

...Upon the other hand, it was argued, that the rent deduced from the gross receipts as a basis is not the rent at which the premises might reasonably be expected to let from year to year ; that any inquiry into the gross receipts earned is an attempt to rate profits in trade...

...when it is then necessary to estimate beforehand the annual value of land, which is defined by law as the rent at which the premises might reasonably be expected to let from year to year. What is the evidence required in such cases ? Do they turn on such calculations as Professor...

...hand, it was argued hereditament. that the rent deduced from the gross receipts as a basis, is not the rent at which the premises might reasonably be expected to let from year to year ; that any inquiry into the gross receipts earned is an attempt to rate profits in trade...

...4, contains a similar provision. The meaning must be that the rate is to be made npon an estimate of the rent at which the premises might reasonably be expected to let to someone who wanted to hire them. The question is whether, in making this calculation, the School...

...market value in the way provided for by the Parochial Assessments Act, 1836 — that is, by arriving at the rent at which the premises might reasonably be expected to let on a tenancy from year to year. The contest between the parties appears to be as to what effect, if...