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High Court Wellington
8 October; 20 November 1947
Fleming J
Court of Appeal Wellington
16, 17 March; 12 July 1948
Sir Humphrey O'Leary CJ; Kennedy J; Finlay J; Gresson J
8 October; 20 November 1947
Fleming J
Court of Appeal Wellington
16, 17 March; 12 July 1948
Sir Humphrey O'Leary CJ; Kennedy J; Finlay J; Gresson J
Rates and Rating — Systems of Rating — Annual Value — Hotel Premises — "Rateable value" — License and Goodwill not "rateable property" — Enhancement of Value by reason of Goodwill attaching to Premises — Valuer entitled to take Such Enhancement into Account — Rating Act, 1925, s 2.