REVENUE OFFICER (BOTTOMLEY) v. WEST DERBY ASSESSMENT COMMITTEE. SAME v. SAME. MERSEY DOCKS AND HARBOUR BOARD v. WEST DERBY ASSESSMENT COMMITTEE. REVENUE OFFICER (BOTTOMLEY) v. LIVERPOOL GRAIN STORAGE & TRANSIT COMPANY. SAME v. SAME. REVENUE OFFICER (BOTTOMLEY) v. MERSEY DOCKS AND HARBOUR BOARD.
(1931) 40 Ll L Rep 141
COURT OF APPEAL.
Before Lord Justice Scrutton, Lord Justice Greer and Lord Justice Slesser.
Rating and Valuation (Apportionment) Act, 1928, Sects. 5, 6-Derating- Freight-transport hereditaments-Consideration of (1) bonded warehouses;
(2) wool warehouse; (3) grain warehouses -Right to be included in the special rating list-Whether "used for warehousing merchandise not in the course of being transported"-Bonded warehouses and wool warehouse not included, grain warehouses included, in special list