1910 (12) TMI 2

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.... him from coal-mines on his estate. This Act provides for the levy of "cess" on all immovable property situate in the Province for the construction of roads and other means of communication, and it gives to the "Collector" defined in the Act, the power of making the assessment. For the purposes of the Act, mines, &c. are included in the definition of immovable property, and it is declared that, in the case of lands, the "cess" should be assessed on their "annual value," and in the case of mines, &c. on "the annual net profits" from such property. The mode of ascertaining "the annual value of lands" and the "annual net profits" from mines, &c. are specifically laid down. The plaintiff contends that the royalty he receives from the coal-mines....

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....f every mine, quarry, tramway, railway, and other immovable property not included within the provisions of Chapter II., and not being one of the tramways or railways mentioned in Section 8, such notice shall be in the form in Schedule (E) contained, and shall require such owner, chief agent, manager, or occupier to lodge in the office of such collector within two months a return of the net annual profits of such property, calculated on the average of the annual net profits thereof for the last three years for which accounts have been made up. 5. It is contended on behalf of the plaintiff that the term "net annual profits" used in this section means "the net annual profits" of the person actually working the mine, and who or whose agent o....

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....ent, ascertain and determine the value of such property, and shall thereupon determine six percentum on such value to be the annual net profits thereon. "The language of the section leaves little room for doubt that the annual net profits are to be taken as a whole. Section 80 provides for service on the person making the return under Section 72 of a notice" showing the amount of road cess and public works cess payable in respect of such property." This again clearly shows that although the cess is assessed on the basis of the net annual profits, it is paid in respect of the property, and not in respect of any part of the profits. 7. "Section 81 deals with cases where the occupier of such property" is different from the "owner" and provi....