High Court of Australia
GaSe
20 C.L.R.] OF AUSTRALIA. 231 actually got the solicitor who acted for the trustee to draw up H. ae A the assignments. er
For these reasons I agree with the view that this appeal yowppn
should be dismissed. Ghox.
Appeal dismissed with costs.
Solicitor, for the appellant, J. W. Dixon. Solicitors, for the respondents, Morgan & Fyffe.
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HIGH COURT OF AUSTRALIA.)
McDONALD. é i P E fs . APPELLANT ;
AND
THE DEPUTY FEDERAL COMMISSIONER OF LAND TAX FOR NEW sours | RESPONDENT. WALES . : E % 7 :
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.
Land Tax— Assessment of unimproved valae— Pastoral property—Standard of value H.C. or A.
—Improvements—Water bore—Proof of presence of water—Value of lant— 1915, Evidence—Price given on sale—Price ofered—Land Tax Assessment Act 1910- 1911 (No. 22 of 1910—No. 12 of 1911), sec. 3. SYDNEY,
In ascertaining the improved value of pastoral land for the purpose of the ee ee Land Tax Assearment Act 1910-1911 the value of land which, situated as >) > S°?* *
the land in question is, would carry one sheep to the acre may properly he Isaacs, Powers taken as the standard of value. and Rich JJ. ; The existence of a water bore which has been constructed by a public
Trust on land adjoining a pastoral property, and from which part of the Property may be watered, is not an improvement appertaining to the Property the value of which may be deducted from the improved value in order to arrive at the unimproved value.
—E—e—————————
H. C. or A.
1915. eee McDonatp v. Deputy FeperaL Comms- SIONER OF Laxp Tax (N.S.W).
HIGH COURT (1915.
The added value which the proof by means of a bore of the presence of watér below the surface of the land gives to that land is not an improvement on or appertaining to the land. and, therefore, the value of the improvement attributable to a water bore on the land is what at the date of the assessment it would cost in time and money to sink the bore.
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