[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-322491-105":59,"doc-detail-322491-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","the-principles-of-rating-applied-to-co-operative-stores","The Principles of Rating - Applied to Co-operative Stores","","The text presents a legal-analytical discussion of how house property is rated, focusing specifically on co-operative stores. It lays out the governing statutes, including provisions concerning parish taxation, relief of the poor, and limits on taxing profits derived from stocks-in-trade. It explains the core question of measuring occupiers’ ratability and applies rules for estimating the net annual value of rated hereditaments. It also reviews judicial and scholarly interpretations to clarify the valuation standard.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/the-principles-of-rating-applied-to-co-operative-stores/322491/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/the-principles-of-rating-applied-to-co-operative-stores/322491.png","ImageObject",300,407,{"name":92,"@type":93},"Hazel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-24","2026-09-21",true,{"@type":102,"interactionType":103,"userInteractionCount":39},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What statutory Acts govern the rating of house property mentioned in the text?","Question",{"text":112,"@type":113},"The discussion states that the general laws rest on three Acts of Parliament: the original Poor Law (48 Elizabeth c.2), the 6 and 7 William IV c.96, and the 2 and 3 Victoria c.89 (continued from year to year).","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does the text describe the role of parish taxation in rating?",{"text":117,"@type":113},"It explains that one provision commands taxation in each parish for inhabitants and occupiers across specified categories, including lands, houses, tithes, coal mines, and saleable underwoods. It also notes an approach from a cited case about assessing visible estate within the parish.",{"name":119,"@type":110,"acceptedAnswer":120},"What is the method for measuring the ratability of an occupier?",{"text":121,"@type":113},"The text frames the measurement as an open legal question and then applies a rule from 8 and 7 William IV c.96: rates should be made upon an estimate of the net annual value of the rated hereditaments, calculating gross value by rent and deducting appropriate expenses such as taxes, tithe commutation rent charge, and costs to maintain the property.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},322491,1790785559,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":39,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":41,"preview_page_count":4},137441390410,"https://ap-avatar.wpscdn.com/avatar/2000252f4ab5702993?_k=1776741390130283984","98-84376-26Neale,Edward Vansittart  \nThe Principles of ratingapplied to co-operative..Manchester  \n[188-?]  \nCOLUMBIA UNIVERSITY LIBBARIESPRESERVATION DIVISION  \n# BIBLIOGRAPHIC MICROFORM TABGET\n\nORIGINAL MATERIAL AS FILMED-EXISTING BIBLIOGRAPHIC RECORD  \nRESTRICTIOVS ON USE:  \n Reproductions may not be made without permission from Columbia University Libraries.               \n# TECHNICAL MICROFORM DATA\n\nFILM SIZE:35mm            REDUCTION RATIO:            9:/  \nMAGE PLACEMENT:IA  \nDATE FILMED:                      /3198INITIALS:          不  \nTRACKING\\#:32370                                                                                                        \n33422  \n8  \n\n| THE  \u003Cbr>PRINCIPLES OF RATING  \u003Cbr>APPLIED TO  \u003Cbr>①0-opcratióc Stores.  \u003Cbr>BY E.VANSITTART NEALE.  \u003Cbr>&Tancester:  \u003Cbr>PyBLTSTTED BY THg Co-OPERATITE Ustos LIMITED,Crrr BUILDING8,  \u003Cbr>CoRPORATEON STREET.   |\n| --- |\n\nN。25  \nTHE  \n# PRINCIPLES OF RATING\n\nAPPLIED TO  \n①o-0peratibe Stoxes.  \nBY E.VANSITTART NEALE  \ngantcBesfer:  \nPUBLIBIBD BY THE Co-0PERATTyB UNION LTSITED,CrrY BuLDTKG8,CoEPORATION STEEET.  \nTHE  \nPRINCIPLES OF RATING.  \nAPPLIED TO CO-0PERATIVE STORES.  \nIn the following paper I have endeavoured,as well as Iam able,to write,not in the spirit of an advoeate who istrying to state in the strongest manner all that can be saidin favour of any case,and to put in the weakest manner allthat ean be said egiins it,butin that of ajudge who seeks(1)to ascertain what the law applying to the class of facts dealtwith is,and(2)what these partieular facts are and how thegeneral law is to be applied to them according to theexpres provisions or the decisions of the courts in analagouscases.  \n1.The general laws relating to the rating of houseproperty of every description not specially exempted is clear.It rests on three Acts of Parliament:—I.The original PoorLaw,the 48 Elizabeth,c.2;IⅡ.the 6 and 7 William IV.,  \nc.96;and III,the 2 and 3 Victoria,c.89,which,thoughpassed only for one year,has been continued from year toyear up to the present time.  \n2.The 43 Elizabeth commands taxation in each parish ofevery inhabitant—parson,vicar,and others,and of everyoccupier of lands,houses,tithes unpropriate,propriations oftithes,coal mines,and saleable underwoods by the saidparish.  \nUnder the first provision it was directed in 1683,in SirAnthony Caidy's case:—(1)That the assessment for therelief of the poor ought to be made on the inhabitants ofeach panвh neeordingto their visibe estate (real and регвопаПwhich thoy had and enjoyod in the town or plhce where theyinhabited,and not having regard to any other estate whichthey had in any other town or place.(2)That in the caseof land andother property ineluded under head 1,the oceupieronly is to be charged in regard to his possessions,nnd notthe lessor.  \n3.The 2 and 8 Victoria,e.89,modified this law accordingto what had become the general praetiee,by enaeting:Thatit shall not be lawful for the overseers of any parish,township,or village to tax any inbabitant in respect of his abilityderived from the profits of stocks-in-trade or any otherproperty,for or towards the relief of the poor;but that thisprovision may not affect the liability of any oceupier of anyof the deseriptions of property speeifled in the 43 Elizabeth  \ne.2.  \nThe effeet of this enaetment is to expunge the wordinhnhitant*  from  he  lhst-named  Aet,  нnd  leavo  nв  hdgenoral rule that only real property is ratable,not personaland tbatthis rate is chargeabe on the oceupieгв-  \n4.There remains the question how the ratability of theoceupier is to be measured—a question obviously open toаоиЫГп аП еавев уЪетеапу ргорегЁув поЛоЕвёгаек геш,and espeeially doubtful where,as in the instance of a storeowned by a society,it is not let at all,but occupied by theоупег. Tо determine  this  question,  8 nd 7 WiIliаш IV.  \ne.96,laid down,in conformity with the previonu deision ofthe courts of law,the following rule:—That rates are to bemade“upon an estimate of the net a","cbCaivvcSYSy0M29","https://ap.wps.com/l/cbCaivvcSYSy0M29","pdf",606173,12,"English","# The Principles of Rating\n## Statutory framework for rating\n## Occupier ratability and valuation method\n## Scholarly and judicial interpretation","[{\"question\":\"What statutory Acts govern the rating of house property mentioned in the text?\",\"answer\":\"The discussion states that the general laws rest on three Acts of Parliament: the original Poor Law (48 Elizabeth c.2), the 6 and 7 William IV c.96, and the 2 and 3 Victoria c.89 (continued from year to year).\"},{\"question\":\"How does the text describe the role of parish taxation in rating?\",\"answer\":\"It explains that one provision commands taxation in each parish for inhabitants and occupiers across specified categories, including lands, houses, tithes, coal mines, and saleable underwoods. It also notes an approach from a cited case about assessing visible estate within the parish.\"},{\"question\":\"What is the method for measuring the ratability of an occupier?\",\"answer\":\"The text frames the measurement as an open legal question and then applies a rule from 8 and 7 William IV c.96: rates should be made upon an estimate of the net annual value of the rated hereditaments, calculating gross value by rent and deducting appropriate expenses such as taxes, tithe commutation rent charge, and costs to maintain the property.\"}]","The Principles of Rating - Applied to Co-operative Stores | PDF",1789962862]