Jepson v Gribble
| Jurisdiction | England & Wales |
| Judgment Date | 01 January 1883 |
| Date | 01 January 1883 |
| Court | Exchequer |
NO. 16.-IN THE EXCHEQUER.-ENGLAND.
Inhabited House Duty. - Resident Medical Superintendent of a Lunatic Asylum not liable in respect of the House provided for him within the Grounds of the Asylum.
CASE stated by the Commissioners for executing the Acts relating to the Inhabited House Duties, under and in pursuance of "The Customs and Inland Revenue Act, 1874," 37 Vict. c. 16.
POINTS FOR ARGUMENT.
FOR THE APPELLANT.
1. That the Appellant is not liable to be assessed to the inhabited house duty for the house which he occupies as medical resident superintendent of the lunatic asylum.
2. That the said resident is part of the City of London Lunatic Asylum, and therefore not liable to be assessed to the inhabited house duty.
FOR THE RESPONDENT.
1. That the dwelling-house in which the Appellant resides is altogether separate and distinct from the buildings which constitute the City of London County Lunatic Asylum, and consequently does not fall within any of the exemptions from house duty contained in Case 4 of Schedule B. of the Act 48 Geo. 3. c. 55.
2. That if the Appellant or other medical superintendent of the asylum resided in a house situate beyond the precincts of the asylum he would unquestionably be liable to be assessed to the inhabited house duty, and that the mere fact of the Appellant's house being situated within the grounds of the asylum does not exempt him from payment of the duty.
1. Octavius Jepson, the Appellant, is the medical resident superintendent of the City of London County Lunatic Asylum, situated at Stone, near Dartford, in the county of Kent.
2. The Respondent is the surveyor of taxes for the district in which the said asylum is situate.
3. The said City of London Lunatic Asylum is a lunatic asylum established under an Act of the 16th and 17th Vict. c. 97., and is a hospital and house provided for the reception and relief of poor persons, that is to say, for the "lodging, maintenance, medicine, "clothing, care, and treatment "of pauper lunatics."
4. The committee of visitors of the asylum duly appointed the Appellant to be the medical resident superintendent of such asylum, under section 55 of the last-mentioned Act, and by which section he is compelled to reside in the asylum. His duties are defined by the Act.
5. The Appellant lives in a separate and detached house built upon ground within the boundary of the asylum, as shown on the accompanying plan, as the servant of the committee, and which house is suitable and convenient for the performance of his duties, and is allotted to him for that purpose. From the rear of the house the Appellant has ready and convenient access to the main buildings of the asylum by passing through a portion of the grounds of the asylum through a door or gate in the wall which encloses his garden on that side. The front part of the garden of the Appellant's house abuts immediately upon the public lane, so that he has direct communication with such lane without passing through the asylum. (The...
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Dyer v Dorset County Council
... ... 12 In Jepson v. Gribble (1875–1883) 1 Tax Cases 78 the issue was whether the house occupied by the medical super—intendent of an asylum was part of the ... ...
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Skerritts of Nottingham Ltd v The Secretary of State for the Environment, Transport and the Regions and Another
... ... In Jepson v Gribble , 1 TC 78 , it was, in effect, the 'curtilage of the asylum'. Similarly, if the words with which we are concerned had been the 'curtilage ... ...
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Skerritts of Nottingham Ltd The Secretary of State for the Home Department, Transport and the Regions The Harrow London Borough Council
... ... In Jepson v Gribble , 1 TC 78 , it was, in effect, the 'curtilage of the asylum'. Similarly, if the words with which we are concerned had been the 'curtilage ... ...
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Denis Lowe v (1) First Secretary of State and Tendring District Council
...its meaning as existed in 1980 and 1984. His Lordship then cites from the Shorter Oxford Dictionary, as I have done: "In Jepson v Gribble (1876) 1 TC 78 the issue was whether the house occupied by the medical superintendent of an asylum was part of the asylum. As in the present case, the ho......