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Rating of Railways and Canals.
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LXII. For the Purpose of any Rate to be made or levied under the Provisions of this Act or of any Act incorporated herewith, all Lands used as Arable, Meadow, or Pasture Ground only, or as Woodlands, or Market Gardens, or Nursery Grounds, and all Lands covered with Water and used as a Canal, and any Towing-path to the same, and all Lands used as a Railway constructed under the Powers of any Act of Parliament for public Conveyance, shall be assessed and liable in the Proportion of One Fourth Part only of the net annual Value of such Lands respectively.
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