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abatements abroad acre actual addition aggregate Agriculture allowance amount annual value appear assume average basis Britain buildings capital cent charged claim classification companies compared comparison concerns considerable counties deduction difference dividends dwellings Economic effect England and Wales equal estimate evidence exemption expenses extent fact farm farmers figures firms foreign give given gross assessments head House Duty important included income tax increase interest investments Ireland land less liable loss matter ments method millions necessary obtained occupied official owners paid period persons poor practice premises present probably profits proportion question reason received recent referred regarded relation rent rental repairs Report represent respect result returns Review schedule Scotland separately statistics tables taken taxation tenant tion trade true United Kingdom valuation Vide whole
Page 19 - ... the rent at which one year with another such lands and heritages might in their actual state be reasonably expected to let from year to year...
Page 66 - Charity,' in its legal sense comprises four principal divisions; trusts for the relief of poverty: trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.
Page 123 - Where any house, being one property, shall be divided into, and let in, different tenements, and any of such tenements are occupied solely for the purposes of any trade or business...
Page 124 - ... shall be deemed to mean any person of a similar grade or description not otherwise employed by the occupier who shall be engaged by him to dwell in the house or tenement solely for the protection thereof.
Page 14 - ... skill and honesty; so also, in reasoning of all other things, he that takes up conclusions on the trust of authors and doth not fetch them from the first items in every reckoning, which are the significations of names settled by definitions, loses his labour, and does not know anything, but only believeth.
Page 48 - Sixth. — -Of all other profits arising from lands, tenements, hereditaments, or heritages not in the actual possession or occupation of the party to be charged, and not before enumerated, on a fair and just average of such number of years as the...
Page 16 - gross value " means the annual rent which a tenant might reasonably be expected, taking one year with another, to pay for an hereditament...
Page 65 - Almshouse, or on any Building the Property of any Literary or Scientific Institution used solely for the Purposes of such Institution, and in which no Payment is made or demanded for any Instruction there afforded, by Lectures or otherwise; provided also, that the said Building be not occupied by any Officer of such Institution, nor by any Person paying Rent for the same...
Page 65 - Or on the rents and profits of lands, tenements, hereditaments, or heritages belonging to any hospital, public school, or almshouse, or vested in trustees for charitable purposes, so far as the same are applied to charitable purposes...