1857. NEW RIVER v. LAND River and stream, and all the banks and bridges of and belonging to the same as then it was; and that the said Governor and Company and their successors might lawfully alter and change the said New River or cut, in, by and through any of the grounds or soil of the King, his heirs and successors, without any impeachment or impediment HERTFORD. whatever. The moiety belonging to the parties interested was divided into 36 shares, and the moiety belonging to his Majesty was afterwards conveyed by his Majesty to Sir Hugh Myddleton and divided into 36 shares, which were distributed amongst various proprietors. Such shares have been decided to be and have been treated in fact as real estate.-(The case then set out parts of the 1st, 2nd and 3rd sections, and the 4th and 57th sections of the 38 Geo. 3, c. 5 (a) ). (a) Sect. 4." And to the end the full and entire sum by this Act charged upon the several counties, cities, boroughs, towns and places respectively of England, Wales, and Berwick, as aforesaid may be fully and completely raised and paid to his Majesty's use: Be it enacted, &c., That all and every manors, messuages, lands, and tenements, and also all quarries, mines of coal, tin, and lead, copper, mundic, iron and other mines; iron mills, furnaces and other iron works; salt springs and salt works; all alum mines and works; all parks, chaces, warren, woods, underwoods, coppices; and all fishings, tithes, tolls, annuities, and all hereditaments, of what nature or kind soever they be, situate, lying and being, happening or arising within the several and respective counties, cities, boroughs, towns or places TAX COMMIS SIONERS FOR 1857. NEW RIVER After the coming into operation of the 38 Geo. 3, on the 5th of February, 1799, the Commissioners of Land Tax for the city of London made the assessment for land tax to the amount of 3,6007. in manner following (that is to say): "Upon all and every person and persons having HERTFORD. any share or shares or interest in the New River." v. LAND TAX COMMIS SIONERS FOR From time to time, since the year 1799, divers proprietors of shares in the Company have redeemed the land tax upon their shares, and the land tax has been from time to time thenceforth assessed by the Commissioners of Land boroughs, towns or other places hereby charged therewith as aforesaid," &c. Sect. 57. "And be it enacted, by the authority aforesaid, That all and every person and persons having any share or shares or interest in any fresh stream or running water brought to the north parts of London, commonly called the New River, or in the Thames Waterworks, on in Marybone or Hampstead Waterworks; or in any office or stock for insuring of houses in case of fire, or in any lights; or in the stock or stocks for printing of books in or belonging to the house, commonly called the King's printing house, shall pay for the same the sum of four shillings for every twenty shillings of the full yearly value thereof towards the said sum hereby charged upon England, Wales and Berwick-uponTweed; and they, and all companies of merchants in London, and the Bank of England, and all salaries and pensions (taxable in London), arising and payable at the general post office, and excise office, charged by this Act, shall be assessed by the Commissioners nominated and appointed for the said city, or any two or more of them, for their respective shares and interests aforesaid, and the aforesaid joint stock or stocks, and for such salaries and pensions; and the same shall be paid by the governors or the respective treasurers or receivers of the said river-waters and waterworks, and of the offices and stocks respectively, to such person or persons as the said commissioners, or any two or more of them, shall appoint to collect the same, and be deducted at and out of their next dividend; and every person having any salary in respect of any office or employment exercised in the ward of London, where the said post office is situated, shall be assessed and pay for the same, in the same ward, the said rate of four shillings in the pound towards the said sum by this Act charged upon England, Wales and Berwick-upon Tweed." Tax for the city of London, in respect of the residue of the shares whereof the land tax has not been redeemed, and the assessment for the year 1853 and for the year 1854, were made in the words following: LAND TAX ASSESSMENT, 1853. 1857. NEW RIVER v. LAND TAX COMMIS SIONERS FOR HERTFORD. The sums from time to time assessed have always formed part of the sum of 123,3997. 6s. 7d., directed to be levied. in the city of London. Part of the undertaking and works has always consisted of a reservoir occupying a space of about 5 acres of land, situate in Clerkenwell in the county of Middlesex, but such reservoir and land have never been assessed to the land tax in the county of Middlesex or otherwise, unless it was included in the foregoing assessments. The New River passes through the parish of Great Amwell, in the county of Hertford, to the extent of three miles in length, and the Company have never, until the £52 15 7 £26: 7: 94 Sums Assessed and not Exonerated. £407; 9: 8 1857. NEW RIVER v. LAND TAX COMMIS SIONERS FOR HERTFORD. making of the rate hereinafter mentioned, been assessed to the land tax in respect of the New River in the parish of Great Amwell, or in any other parish or place through which the New River passes, or elsewhere, unless by the assessments hereinbefore set out they have been so assessed in London; but the Commissioners of Land Tax acting for the division in which the said parish of Great Amwell is situate, have by the assessment made by them on the 19th of August, 1854, for the parish of Great Amwell, charged the Company to the land tax for that parish in respect of so much of the New River as is situate in that parish, in manner following: The land tax assessment for 1854 in the parish of Great Amwell was a new and revised assessment, made in consequence of the defects of the previous assessment, which omitted not only the New River but other properties, as, for instance, the vicar of the parish for his tithes and the owners of all the houses but one at Hertford Heath. The original bed of the New River in the parish of Great Amwell, with the addition thereto gained by accretion previous to 1799, has not been redeemed from land tax any further or otherwise than herein appears, but the width has been further increased since the year 1799 by the purchase of adjoining lands which now form part of the bed of the river and the banks thereof, and the said river, including the banks, now occupies about 15 acres of land in the parish, the full annual value whereof, for ordinary purposes, does not exceed 60%, but the whole of the land purchased, except two roods and ten perches, was redeemed from land tax before the 19th of August, 1854. In part of the land purchased by the Company in the parish of Great Amwell are two powerful wells, the water of which they raise and pour into the New River (a). The Company supply seventeen of the inhabitants of the parish with water, which water was supplied from the New River previous to the acquisition of the said wells, but has since been supplied from the said wells. The water rents received by the Company from the inhabitants of the parish of Great Amwell, amount to 127. 15s. per annum. The amount of 500l. at which the said Governor and Company have been assessed was at the rate of 2007. a mile, which would make the amount of the assessment 600% Deduction has been made in respect of such land purchased as has been redeemed from land tax. The Company have for several years been assessed to the poor rate of the parish of Great Amwell in 6007., which amount was confirmed by the Court of Quarter Sessions on an appeal by the Company, and has ever since been acquiesced in by them. The whole length of the New River, from its spring in the country to its terminus in Clerkenwell, is 37 miles. The net profits of the Company, with rents of real estates and other sources of income for the year 1854, divided amongst the shareowners, amounted to the sum of 60,9127., of which sum about 45,000l. was exclusively for profits from the said river. The Court is to be at liberty to draw any inference of fact which a jury might have done. The questions for the opinion of the Court are: First. Whether that part of the New River passing (a) It was admitted that these wells stood upon that part of the purchased property, the land tax 1857. NEW RIVER v. LAND TAX COMMIS- HERTFORD. |