The Municipal Corporations Act 1906-1938, sec. 380, provides that
all land shall be ratable property within the meaning of the Act save -
as thereinafter excepted. One of the exceptions is "land vested
in any board under the Parks and Reserves Act, 1895, or in trustees
for . . . public resort and recreation." A proviso to the
section, which makes ratable certain excepted lands, if leased or
occupied for private purposes, is inapplicable to the exception relied _
upon by the Crystal Park Ltd. The State Gardens Board was
appointed under the Parks and Reserves Act 1895 to manage and
control the reserve of which the land leased to the Crystal Park Li
for the purposes of recreation and parking area forms a part. Th
power to reserve Crown lands for public purposes and to vest them
in public authorities depended, in all probability, at the time of the
passing of the Parks and Reserves Act 1895, upon the provisions of
various enactments relating to Crown lands. The legislation govern' _
ing the matter at the time of the passing of that Act I have been
unable to trace, but the provisions of the consolidating Land Acts of -
1898, sec. 42, and of 1933-1937, sec. 33, so provide. And the
Acts confer, as already noticed, a power of leasing upon the authority