House definition for estate duty: appurtenant land necessary for enjoyment treated as part of the house, assessed by authority. The term house includes adjoining land appurtenant to a dwelling when that land is reasonably necessary for the proper use or enjoyment of the residence; municipal requirements, gardens, parking or courtyards integral to occupation should be treated as part of the house for exemption calculations. What constitutes appurtenant land is primarily a question of fact for the assessing authority, which must examine case-specific facts to apportion land included in the exemption and land subject to tax. The same principle applies for wealth-tax assessments.