Consumers Gas Co. of Toronto v. Toronto (City)

Consumers Gas Co. of Toronto v. Toronto (City)

Gas mains and pipes laid in and occupying the subsoil of public streets under authority of the company's charter are part of the land held by the company and therefore constitute real property assessable under the Ontario Assessment Act, 1892; such property must be assessed in the wards where it is actually situated, and the roll allocation that placed the entire mains assessment in one ward was improper.

Citation
(1897) 27 SCR 453
Parties
Appellant/plaintiff: Consumers Gas Company of Toronto; Respondent/defendant: City of Toronto
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
1 May 1897
Procedural Posture
Taxation/assessment / Appeal to Supreme Court of Canada From Court of Appeal for Ontario on a Special Case Regarding Assessment Legality
Outcome
Appeal dismissed; assessment of mains and pipes held assessable as real property; matter remitted to County Judge to determine proper apportionment and amount to be returned and to fix costs.
Legal Topics
Assessment, Real Property Vs Chattel, Fixtures, Legislative Grant of Land, Municipal Taxation, Assessment Procedure
Source Language
English
Taxation Property Law Municipal Law Assessment Real Property Vs Chattel Fixtures Legislative Grant of Land Municipal Taxation +1 more

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Parties

Consumers Gas Company of Toronto

Appellant/plaintiff

City of Toronto

Respondent/defendant

Procedural Posture

Taxation/assessment / Appeal to Supreme Court of Canada From Court of Appeal for Ontario on a Special Case Regarding Assessment Legality

Legal Issues

  1. 1 Whether gas mains and pipes laid under public streets are real property assessable under the Ontario Assessment Act 1892
  2. 2 Whether exemptions in s.7(6) of the Assessment Act apply to such mains and pipes
  3. 3 Whether the company’s charter effects a legislative grant of subsoil making the pipes its land

Ratio Decidendi

Gas mains and pipes laid in and occupying the subsoil of public streets under authority of the company's charter are part of the land held by the company and therefore constitute real property assessable under the Ontario Assessment Act, 1892; such property must be assessed in the wards where it is actually situated, and the roll allocation that placed the entire mains assessment in one ward was improper.

Court Disposition

Appeal dismissed; assessment of mains and pipes held assessable as real property; matter remitted to County Judge to determine proper apportionment and amount to be returned and to fix costs.

Orders

  • Appeal dismissed with costs.
  • Assessment upheld as valid but mode of assessment was illegal; case referred to County Judge to ascertain value of mains not properly assessed and to fix amount to be returned to plaintiff and interest.