The

in the case of The King v Genott

Therefore in

(3 East 506) where a Commanding Officer had

in the

same....

Bank's an Office for the

- M

as a

transaction of Military Duties and also apartments which he occupied solely as residence for himself and his family he was held liable to be rated in respect of the apartments Lord Ellenborough CJ in delivering Judgment says "Where the property of the

Crown is in the beneficial occupation of a

subject whether he be

Civil

or

Military

#

Officer of the Crown he is equally rateable-

"For

"had

11

in these cases each of the persons rated

a

degree

of personal benefit and accommodation

from the property enjoyed by him ultra the

11

mere

use of the thing; and which

public use of

excess of personal benefit and accommodation,

#

1.

"ultra the public

ab so

use

much of salary

may

206

be considered

and emolument

"annexed to the Office, and enjoyed in respect

if it by the Officer for the time being. But

"if the use, or residence upon the property be

as the Servant of the Crown and for

"either

public purposes only, the parties having the

"immediate use

"such purposes

#

of the property merely for

are

not rateable; because the

ct

"occupation is throughout that of the Public,

"and of which public occupation the

"individuals are only the

"instruments."

means

and

That the above decision is an

authority

to this day may

be

seen

by reference to the

Case the Queen v Breton 27. L.J. Mag.

In that Case Major General Breton

p.sy.

Page 210

Page 211

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