Broken Hill Proprietary Company Limited v Municipal Council of Broken Hill [1925] UKPCHCA 1

H.C. or A. 1925.

Kyicut v. FrepreraL Commis- SIONER OF Taxation.

Privy CounciL.*

1925.

~ Nov. 10.

HIGH COURT fig

in companies who were taxed pursuant to the 1915-1921 Aets relief equal to that given by the Act of 1922, or, in other words,

produce equality of treatment. i My opinion, therefore, is that the question stated should

answered in the affirmative.

Question answered Yes,

Solicitors for the appellants, Flower & Hart. j Solicitors for the respondent, Chambers, McNab & MeN

for Gordon H. Castle, Crown Solicitor for the Commonwealth. J.L.W.

{PRIVY COUNCIL]

THE BROKEN HILL PROPRIETARY )

COMPANY LIMITED : : ' sail APPELLANTS

AND

THE MUNICIPAL COUNCIL OF BROKEN

: HILL. \ ResPonD!

OM THE SUPREME COURT OF NEW SOUTH WALES.

ON APPEA'

Local Government—Rates—Valuation—Ascertainment of unimproved value—Min Valuation based on output—Average annual value of ore during such part' preceding three years as mine had been worked—Work stopped by strike—Dea as to valuation for previous year—Estoppel by judgment—Res judicata— Government Act 1919 (N.S.W.) (No. 41 of 1919), sec. 153 ; Sched. III, et 1

Sec. 153 (3) of the Local Government Act 1919 (N.S.W.) and see. 12 (3) of Seh 'Three to that Act each provides that "In the case of a mine other than @

* Present—Viscount Cave L.C., Lord Carson, Lord Blanesburgh and M Justice Dull. '

Pa CLR] OF AUSTRALIA,

or shale mine the unimproved capital value thereof ascertained by valuation based on output shall be a sum equal to twenty per centum of the average annual salable value to the mine-owner of the ore or mineral won from the mine or of the product derived from such ore or mineral during the three 'years next preceding the year in which the valuation is made, or during such part of that time as the mine has been worked, such value to be determined as such ore, mineral or product leaves the area within which such mine is situate."