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Mersey Docks, Apps.; Parish of Liverpool, Resps. - Nov 19 1873
Poor Rate - Tenants' Profits, Deduction for.

The appellants are a corporation incorporated and regulated under the Mersey Docks and Harbour Act 1857, and the Mersey Dock Acts Consolidation Act 1858, and under these Acts hold docks and other property used in connection with, and for the purpose of, the docks on both sides of the river Mersey. The appellants are authorized to receive large sums of money under the name of dock rates and duties from the owners of vessels and goods for the privilege of using the dock property. The appellants are bound to apply the present dock rates and dues and all money received by them according to the direction of the Acts. There are no shareholders, and no person derives any personal advantage or emolument whatsoever from the money received by the appellants. By s. 184 of the Mersey Docks Act 1857, all the rates are to be appropriated in payment of all expenses and charges of collecting the rates, and several other purposes therein specified.
The respondents having rated the appellants to the poor rate, the appellants claimed to have deducted a sum for tenants' profits, as would be done in any case of a trading body.
The question was, whether the appellants were entitled to this deduction.
Sir J.B. Karslake, Q.C., Littler, Q.C., and Batten, for the appellants.
Manisty, Q.C., and Crompton, for the respondents.
The Court (Blackburn, Quain, and Archibald, J.J.) held that a demise of the docks on the terms that the tenant should receive a profit beyond the expenses of collection would, if practicable, be illegal, and therefore that the appellants were not entitled to a deduction for tenants' profits.
Attorneys for appellants: F.Venn & Son.
Attorney for respondents: J.B.Batten.