MICHAEL OKWUWA VS THE STATE
September 4, 2025SAMUEL ADENLE VS MICHEAL OYEGBADE
September 4, 2025Legalpedia Citation: (1964-03) Legalpedia 13416 (SC)
In the Supreme Court of Nigeria
Holden At Abuja
Fri Mar 6, 1964
Suit Number: SC 407/1962
CORAM
TAYLOR JUSTICE, SUPREME COURT
BAIRAMIAN JUSTICE, SUPREME COURT
MORGAN JUSTICE SUPREME COURT
PARTIES
THE APPRAISER
APPELLANTS
NIGERIAN RAILWAY CORPORATION
RESPONDENTS
AREA(S) OF LAW
SUMMARY OF FACTS
The appraiser’s submission that the three dwelling houses be valued separately was rejected by the trial court.
HELD
. The Court declared that every dwelling-house occupied by an employee on payment of rent in the Railway compounds at Iddo, Apapa, and Ebute Metta, shall be valued and assessed as a tenement on its own under the Assessment Act, cap. 15
ISSUES
1. What is a dwelling house?
2. Whether the tenement of the occupiers of the railway compound were to be assessed collectively or individually
3. Whether the occupiers of the railway compound were service tenants or not
RATIONES DECIDENDI
DEFINITION OF HEREDITAMENT
“Hereditament” in the definition of dwelling-house is equated with “tenement” in section 3; and as under section 1 the two Ordinances or Acts, as they are called now, are to be read as one, it follows that each dwelling-house is a tenement and that there are as many tenements for assessment under cap. 15 (the Assessment Act) as there are dwelling-houses. On the view taken in the judgment under appeal ‘dwelling-house’ means any number of dwelling houses, and not only one hereditament or tenement, but any number of hereditaments or tenements, which is plainly impossible. There are also other provisions which make that view untenable. – BAIRAMIAN, J.S.C.
DEFINITION OF OCCUPIER
The Assessment Act, cap. 15, has these definitions:
“occupier” means the person in occupation of the tenement in respect of which the word is used or of any part of such tenement, but does not include a lodger; “owner” includes the person for the time being receiving the rent of the tenement in connection with which the word is used etc.- BAIRAMIAN, J.S.C.
ON LIABILITY IN TENEMENT RATES
‘In Law the unit of assessment is a tenement: the owner is rateable in respect of a tenement of his; ownership is the test for the primary liability to pay the rate.’ BAIRAMIAN, J.S.C.
WHO IS A RATEABLE OCCUPIER IN A SERVICE OCCUPANCY
‘In a service occupancy the servant is not the rateable occupier. The test is whether the occupation is subservient and necessary to the service. If that test is not passed in the case of the particular servant, he is the rateable occupier as a tenant at will, even though he does not pay rent for his occupation’- BAIRAMIAN, J.S.C
CASES CITED
1. John Laing & Son Ltd., v. Kingswood Assessment Area Assessment Committee [1949] 1 K.B. 344, at 350 and 357
2. Reed v. Cattermole [1937] 1 K.B. (C.A.) 613
3. Thompsons (Funeral Furnishers), Ltd. v. Phillips, [1945] 2 All E.R. 49.
4. Hughes v. Chatham Overseers (1843), 5 M. AND amp; G. 54 at p. 77; 134 E.R. 479 at p. 488
5. Smith v. Seghill Overseers (1875) L.R. 10 Q.B. 422
6. Dobson v. Jones (1844) 5 Man. & Gr. 112 (134 E.R. 502)
7. Cory v. Bristow (1877) 2 App. C. 262 at 276
STATUTES REFERRED TO
1. Assessment Act (cap. 15 in the 1958 Laws of the Federation of Nigeria and Lagos, vol. I
2. Assessment and Rating (Public Utility Corporations) Ordinance (cap. 16, the 1958 Laws, vol. 1
3. Lagos Local Government Act, cap. 93
