Wimborne and Cranborne Rural District Council v East Dorset Assessment Committee A occupied a farm comprising 11 fields, which, as an agricultural hereditament, did not appear in the valuation list. At all material times, one of the fields was used by A for pasturing cattle in connection with his business as a farmer, but, on 2 afternoons in 1937 and on 4 afternoons in 1938, the field was used by a motor cycle and light car club for the holding of motor-cycle grass track race meetings, when the charge for admission was 1s per head, and in addition charges were made for motor cars, motor cycles and bicycles taken into the field or parked in the adjoining field.