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

(1932) 43 Ll L Rep 404

COURT OF APPEAL.

Before Lord Justice Scrutton, Lord Justice Lawrence and Lord Justice Greer.

Rating and Valuation (Apportionment) Act, 1928, Sects. 5, 6 (3) (b)-Derating -Freight-transport hereditaments - Cold storage premises on river front included in special list-Apportionment -Mixed law and fact-Held, dismissing appeal by cold storage against apportionment, 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 there should therefore be an apportionment -Guidance to Assessment Committee on apportionment.