§ Mr. Lomasasked the Chancellor of the Exchequer on what basis the district valuer assesses a dwelling-house and a non integral temporary structure such as a corrugated iron garage as one hereditament.
§ Dr. GilbertWhere a dwelling-house and a separate garage are within the same boundaries and in the same occupation they are as a general rule, based on rating case law, treated for rating purposes as if they formed parts of a single hereditament.