Witwatersrand Co-Operative Smelting Works Ltd v Johannesburg Municipality. [1912] ZATPD 139 (21 November 1912)

Municipality.--Rateable Property.-lndustrial Stand.
-User of Land.-Smelting and reduction of by-products.-
Ordinance 43 of 1903, sec. 3.-Act 35 of
1908, sec. 79.

A conipany holding an indu,strial stand licence itnder sec.79 of Act 35 of 1908 erected buildings on such stand for the purpose of carrying on its business which
consisted only of the smelting ancl reduction of byproducts: -Held, that the company's interest for,
the land was rateable under Ordinance 43 of 1903
as being a "right in and over land under a stand
licence," and was not exempted inasmuch as the
company did not hold or occupy the stand exclusively
for digging or prospecting for precious stones or
metals where property falls within the definition of rateable property in Ordinance 43 of 1903, the fact that much form of property was created afte1· such Ordinance came into force is immaterial.