Takapuna Tramway Co Ltd v Waitemata County and Takapuna Borough - [1916] NZLR 681

Rating — "Rateable Property" — County Council authorized to construct Tramway — Delegation of Authority to Company — Tramway constructed on Roads by Company — Portion of County including Roads added to new Borough — County Rate struck pending Election of Mayor and Councillors — Liability of Company to Rate — Whether Roads still "vested in His Majesty" — Whether Tramway an "Hereditament" — Whether Company an "Occupier" — Whether Tramway "Machinery" — Rating Act, 1908, s 2, "Occupier" (a), "Rateable Property" (a), (b) — Tramways Act, 1894, s 10 — Municipal Corporations Act, 1908, ss 4, 117 (3) (h), 153 (1) — Property Law Act, 1908, s 13.