The Denaby Main Rating Case.

Yesterday, the Queen’s Bench Division of the High Court of Justice, before Mr. Justice Day and Mr. Justice Phillimore, sitting as a divisional court, the rating by the Denaby Main and Cadeby Collieries, in the Doncaster Union, came on for hearing in the form of a special ease stated the arbitrator.

Mr. Bosanquet, Q.C., and Mr. Alfred Young, were for the Doncaster Assessment Committee; and Mr. Cripps, Q.C., and Mr. E. Boyle, were for the Colliery Company.

Mr. Bosanquet, on behalf the Assessment Committee, said the case raised the question of the right mode rating the Denaby Main and Cadeby Collieries, whether upon the profits the owners contended, or upon what the annual rent would be in the market, as the Assessment Committee contended.

The special case stated that the universal custom in the field which the collieries were situated was to let on leases of considerable duration, but the rate of much per acre of coal worked. The area of coal leased the case of these collieries was 4,000 acres, the rent in the case of Denaby being £207 per acre, and that of the Cadeby £128.

At the hearing before the arbitrator, the Colliery Company, contended that the best, and indeed only fair method arriving the nett annual value, was that of ascertaining the receipts for the year, and then deducting the expenses end allowances on the tenants’ capital. Shortly, that the collieries were be rated like a railway or a dock.

The arbitrator found as fact that the assessment on profits was probably the best and fairest for both parties, being capable of application to almost every form of letting, and best adapted to rating purposes.

But the respondents (the Assessment Committee) contended that the arbitrator had no power to adopt that principle, and supported the view that the assessment should be on the annual rental, and submitted strong body of evidence, but the arbitrator found that the latter principle might result in the collieries being in some years carried a loss, while in good years, when the profits were large, would tell against the union. The point for the court was to the principle of assessment to be adopted.

Counsel either side having argued the matter great length, the finding their Lordships was in effect that the mines should be rated on the profits.