"The New River company supply great part of London and Westminster with water from a spring rising in Chadwell Mead, in the liberty of Amwell, by means of a cut, called the New River, leading from the spring to a reservoir at Islington, whence it is distributed by engines and pipes to different parts of the metropolis, from which the company derive a considerable profit beyond the sum on which the property in question was rated. It was described in the rate as "land in Chadwell Mead;" it contained about two acres, and consisted solely of the basin in which the spring rises, and so much of the cut from thence, called the New River, as lies in the liberty of Amwell. The ses

sions found that the annual value of the land, if not covered with water, would be 51.; that the whole profits of the company arise from the sale of the water, no part of which is distributed, nor is any received, or becomes due in Amwell. If the advantage which the company derives from the use of the spring may, by law, be included in the rate upon the canal, the land and the spring

I

Waterpipes and cocks.

together are of the annual value at which they are rated; that is, 300%. per annum. The Court held the rate good, upon the authority of R. v. Miller. There is land and water inclosed in a basin, which falls within the description of land; and though a portion of its profits is derived from pipes, through which it is distributed in other places, it is found to have a certain ascertained value at the fountain head."

Where profit arises from letting water pipes and cocks in streets or other places, which are connected with main pipes for the purpose of supplying the inhabitants of towns with water, the company, or proprie. tor of the water-works, is rateable according to the annual value yielded by the letting of such pipes and cocks to the township in which they are placed. The rate on pipes in the street must be considered as distinct from the rate on the water, if the spring is not in the same township. The pipes would be of no use without the water; but as the water would not be obtained in the streets without the pipes, they undoubtedly are

valuable, and the proportion must be determined by the assessors, and included in the rate. Water is rateable at the fountainhead, if any thing is given for it, as the field or place in which it is found is more valuable. It is quite immaterial whether water is conveyed by pipes or water barrels to the streets, as it becomes rateable where it is saleable, or where it bears a local value. The spring is the visible property, and water is the produce.

and pipes.

Where proprietors of water-works have Reservoirs their reservoir and pipes in the township where the water is distributed, such proprietors are rateable for both, and not the inhabitants to whom they are let. As a company formed for supplying the town and neighbourhood of Rochdale with water, and by act of parliament laid main pipes under the streets and highways; the inhabitants were at the expence of putting down smaller pipes, to convey the water from the main pipes to their respective houses, and paid rent to the company for the water according to mutual agreement. The com

Water

works liable

to the town

they are

situate.

pany were held rateable for the rents of the water and the pipes. Land is rateable for all improvements made upon it; and when water is collected for the purpose of sale, or letting at certain rents, it is private property, the same as the land or building in which it is inclosed.

"The 6 Geo. 3. passed for better supplyto be rated ing the city, liberties, and precinct of Bath ships where with water; and after reciting that there were springs of water in the neighbourhood belonging to the corporation, enacted, that it should have power and authority to cause water to be conveyed from such springs to the city, and gave the corporation authority to enter upon and break the soil of any public highway or waste, and the soil of any private grounds within two miles of the city, and the soil or pavement of any streets. within the said city, in order to draw and collect the water of the said springs, and to make reservoirs and erect conduits, waterhouses, and engines necessary for keeping and distributing the water, &c. and lay under-ground aqueducts and pipes for the

same purpose; and it vested the right and property of all these in the corporation. The corporation made several reservoirs in the parishes of Lyncomb and Widcomb, where the springs were situate, which reservoirs, by means of aqueducts and pipes laid under ground, partly in the same parish, and then passing through that of St. James into the parish of St. Peter and Paul's in Bath, supplied that city with water, producing to the corporation a clear annual profit of 600l. The Court were of opinion, that as the corporation were not residents in Lyncomb and Widcomb, they could not be charged eo nomine as inhabitants, but only as occupiers of the reservoirs they were empowered to make, and in which the water is kept; and that such reservoirs and waters kept therein are comprehended within the legal description of land, and were rateable as local and visible property within the parish of L. and W. But they were further of opinion, that the corporation were only liable to be rated for the profits collected in that parish, and not for the whole