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>------'----_.-. iMerthyr…


Miners' Registration Agent.



........ G.W.R. Assessment…


..—j ! Action About IncandescentI…

.. Merthyr Compensation Levy.


Merthyr Compensation Levy. INLAND REVENUE TO REFUND 23,000, COUNTY JUSTICES' WRIT OF MANDAMUS. On Tuesday, in a King's Bench Divisional Court, before Mr. Justice Jelf and Mr. Justice Bray, Mr. Danckwerts, K.C. (with him Mr. R. Vaughan Williams), moved on behalf of the Compensation Authority under the Licensing Act,^ 1904, for the county of Glamorgan for a rule' nisi for a writ of mandamus directed to the Commissioners of Inland Revenue com- manding them to pay to the Compensation Authority for the county £ 3.000, which was the portion of a levy under Section 3 of the Act, and which they admitted they had re- oeived but refused to pay over. Under the Act of 1904 the fund had to be raised by th-e Compensation Authority by a levy on ail the existing on-licences, and that sum had to be paid along with the duty to the Inland Re- venue, and they had to carry it to a special account and pay it over partly in November and the balance when ascertained later, to the Compensation Authority who levied it. On the 31st Deoamber, 1907, at the Epiphany Sessions for Glamorgan, the authorities order- ed a levy to be made for a certain amount on all the licences. The amount apportioned was duly collected, and went with the lioence duty to the Inland Revenue. The Compensation Authority refused certain licences in the Bor- ough of Merthyr Tydfil, subject to compensa- tion. It made a levy amongst others on the publio houses that survived in Merthyr Tydfil, and the levy amounted to £ 3,000. Merthyr Tydfil became a county borough in April, 1908, and a separate Commission of the Peace was granted for the Borough. The justices accord- ingly became the licensing authority for the Borough, and, therefore, the fund had to be adjusted between the borough and the county. No adjustment had been made or claim made so far. But the Inland Revenue took upon themselves to decide, and counsel submitted erroneously, that the money had to go to the borough of Merthyr Tydfil. The Inland Re venue had actually paid the money over to the borough of Merthyr Tydfil. The justices of the borough had renewed the licences on condition that they took action against the county. If the Inland Revenue were right, the county would have to pay and the borough would take the benefit of the money already paid. Counsel submitted that Merthyr Tydfil was entitled to nothing except in accordance with some adjustment under the order. The fact that the Inland Revenue had paid over the money made no difference. The Court granted the rule.

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