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What hereditaments are rateable.
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12. For the purposes of this Act the following hereditaments shall be deemed to be the rateable hereditaments; viz., all lands, buildings, and opened mines; all commons and rights of common, and all other profits to be had or received or taken out of any land; and in the case of land or buildings used exclusively for public, scientific, or charitable purposes, as herein-after specified, half the annual rent derived by the owner or other person interested in the same, so far as the same can or may be ascertained by the said Commissioner of Valuation; and all rights of fishery; all canals, navigations, and rights of navigation; all railways and tramroads; all rights of way and other rights or easements over land, and the tolls levied in respect of such rights and easements, and all other tolls: Provided always, that no turf bog or turf bank used for the exclusive purpose of cutting or saving turf, or for making turf mould therefrom, for fuel or manure, shall be deemed rateable under this Act, unless a rent or other valuable consideration shall be payable for the same: And provided also, that no mines which have not been opened seven years before the passing of this Act shall be deemed rateable until the term of seven years from the time of opening thereof shall have expired; and no mines hereafter to be opened shall be deemed rateable until seven years after the same shall have been opened; and mines bonâ fide re-opened after the same shall have been bonâ fide abandoned shall be deemed an opening of mines within the meaning of this Act.
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