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He was then referring to the case above mentioned of Gambier v. Lydfor where certain prison officers occupied official residences beyond the walls of the prison which were held rateable some of whom paid rent for them and othes received less wages in proportion to the value of the premises occupied by them (See also R. v. Bridgehouse 20 L.T. (N.S.) 658).
There is some distinction between the foregoing authorities and the case here as in both of the cases I have cited either the rent was paid by the occupiers or the value of the occupa- -tion taken into account and the wages paid to the occupiers diminish- -ed, whereas in the premises under consideration the rent is paid I understand by the War Department and not by the actual occupiers which it may possibly be argued is a material difference.
The War department who pay the rent are however in fact the tenants and quasi occupiers and I am unable to arrive at the conclusion, having regard to the general principles governing the law, that there is other than a beneficial occupation of those premis- -es which would justify an exemption from rates.
I advise the rates be enforced and the War De-
-partment can resort to its legal remedy if so advised:
I hardly agree with His Excellency's construction of section 33 of the Ordinance. The primary obligation for payment of the rate is placed I think on the occupier.
21st. January, 1912.
(Sd.) W. Rees Davies.
wd gatitovos Alpe
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