THE APPRAISER V. NIGERIAN RAILWAY CORPORATION
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THE APPRAISER V. NIGERIAN RAILWAY CORPORATION
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THE
APPRAISER V.
NIGERIAN R
1LWAY
CORPORATION
THE APPRAISER
APPELLANT
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V
NIGERIAN RAILWAY CORPORATION
RESPONDENT
SUIT NO. FSC 407/1962
SUPREME COURT OF NIGERIA
TAYLOR,
J.S.C.
BAIRAMIAN,
J.S.C.
MORGAN,
Ag. J.S.C.
6th March, 1964
Legislation - Assessment Act, c.15 s.2 (tenement; 'owner, 'occupier`), s.9, s.10,
s.12, s.13(c), s.15, s.20 - Assessment and rating (Public Utility corporations)
Act, c.16, s.3 - Lagos Local Government Act, c.93, s.136, s.138, s.140.
Land Law - Rating and Assessment for rates - Dwelling houses in Railway
compounds in Lagos - Employees paying rent - Tenement - Landlord and
Tenant - Railway employees' tenancy of dwelling houses in Railway compounds
- Tenancy at will.
ISSUES:
1.
What is a tenement for the purpose of assessing rates under the Assessment
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and Rating (Public Utility Corporations) Act.
2.
What are the characteristics of a tenancy at will? Is it synonymous with a service
occupancy.
FACTS:
The Railway Corporation has three compounds in Lagos - at Iddo, Apapa and
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Ebute-Metta - with a large number of houses for its employees to live in. Over-
seas officers have each a dwelling - house. The rival contentions were (a) for the
Appraiser, that each dwelling - house should be valued as a 'tenement' on its own
(b) for the corporation, that each compound should be valued as one tenement
no matter how many the dwelling - houses, as each compound is managed as a
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single holding in its occupation.
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The High Court accepted view (b). There was
no evidence on the duties of particular employees and the fact that they paid rent
was overlooked. It was a condition of their service that they be provided with liv-
ing quarters, but they had to pay rent and vacate the house if they ceased to be in
the Corporation's employ. A question also arose as to whether they were tenants
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at will or service occupants. The Appraiser appealed to the Supreme Court.
HELD:
1. Since the employees pay rent and each enjoys the house he is given like a
tenant, each is a tenant of his house, and it is a tenement for assessment on its
own; and such was the intention of the Assessment and Rating (Public Utility
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Corporations) Act.
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