UNION COLD STORAGE COMPANY, LTD. v. H. A. MOON (REVENUE OFFICER).

(1932) 43 Ll L Rep 146

KING'S BENCH DIVISION.(DIVISIONAL COURT.)

Before Lord Hewart (Lord Chief Justice), Mr. Justice Avory and Mr. Justice Macnaghten.

Rating and Valuation (Apportionment) Act, 1928, Sects. 5, 6 (3) (b) - Derating - Freight-transport hereditaments - Cold storage premises included in special list - Claim by Crown to apportionment - Held, that the evidence showed that some part of the hereditament was "primarily occupied and used for warehousing merchandise not in the course of being transported" and that therefore the Crown was entitled to an apportionment.