Lands Valuation (Scotland) Act 1854

XXI Such Assessor to make up annually a Valuation Roll of Railways and Canals.

The Assessor of Railways and Canals under this Act shall, on or before the Fifteenth Day of August One thousand eight hundred and fifty-five, and on or before the Fifteenth Day of August in every subsequent Year, inquire into and fix in cumulo the yearly Rent or Value, in Terms of this Act, of all Lands and Heritages in Scotland belonging to or leased by each Railway and Canal Company, and forming Part of its Undertaking, and shall also inquire into and fix the Amount which One Year with another would be required in order to the Acquisition, Formation, and Erection of the several Stations, Wharfs, Docks, Depots, Counting-houses, and other Houses and Places of Business respectively, in Scotland, of or connected with each such Undertaking (including the Solum on which such Stations and others are erected), and shall also inquire into and fix all other Matters necessary to enable him to make up a Valuation Roll of Railways and Canals as after mentioned ; and such Assessor of Railways and Canals shall make up a Valuation Roll, applicable to all Railway and Canal Companies having Lands and Heritages as aforesaid, in which Valuation Roll shall be set forth, in Columns, the yearly Rent and Value, in Terms of this Act, of the whole Lands and Heritages, in Scotland, belonging to or leased by each such Railway or Canal Company respectively, and forming Part of its Undertaking; the Names of the several Parishes, Counties, and Burghs through which the Line of such Railway or Canal Company runs, or in which its said Lands or Heritages, or any Part thereof, are situated; the lineal Measurement of its entire Line, and the Portion of such lineal Measurement situated in each such Parish, County, and Burgh ; the Amount of the Cost as aforesaid of its several Stations, Wharfs, Docks, Depots, Counting-houses, and Houses and Places of Business in Scotland, (including as aforesaid,) the Proportion of such gross Amount expended in each such Parish, County, and Burgh, and, where any Stations, Wharfs, Docks, Depots, Counting-houses, or other Houses or Places of Business are held or used jointly by any Two or more Railway or Canal Companies, the Proportions in which such Railway and Canal Companies are respectively interested therein, and also the yearly Rent or Value, in Terms of this Act, ascertained as after mentioned, of the Portion in each Parish, County, and Burgh in Scotland of the Lands and Heritages belonging to or leased by each Railway and Canal Company, and forming Part of its Undertaking.