Mineral rights duty. The (English) Finance (1909-10)Act, 1910 (10 Edw. 7, c. 8), ss. 20 and 21 imposes a duty of 1s. in the ' on the rental value of minerals (see that title). This tax falls upon the proprietor or lessor and is for practical purposes an additional 'landlord's property tax' imposed upon minerals. These ss. have been amended by 2 & 3 Geo. 5, c. 8, s. 11; 5 & 6 Geo. 5, c. 89, s. 43; 10 & 11 Geo. 5, c. 18, s. 64, and Sched. IV.
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