The effect of the decision of the House of Lords in Kirby vs Hunslet Union(2) was to sweep away the principles on which a discrimination had previously been made between machinery and plant which was to be "taken into account" in valuation, and that which was not such as physical annexation to the hereditament, or legal annexation in the sense that the thing in question would pass to the tenant at landlord 's fixtures on a demise. . ; and practically to direct the rating authority to value the hereditament equipped with Machinery and plant as it appears to the eye.11 The matter is thus put in Witton Booth on Valuations for Rating (Fourth Edition) at p. 575 : "The rateability of plant and machinery under the law which applied universally before 1925, and which still applies to hereditaments valued by reference to the profits 'earned therein depends on legal decisions on what is comprehended by the term "land".