The defendant, a gas company, owned and occupied or used certain land, buildings, and works situated in various municipalities within the metropolis as defined by the Melbourne and Metropolitan Board of Works Act 1890. Some of such lands, buildings, and works were actually sewered; others were, in fact, unsewered, but situated within sewerage areas, whilst others were outside of sewerage areas. Connected with, and used as part of the undertaking, was a reticulation of gas mains spreading over various municipalities, and so constructed that every part of the whole undertaking was connected with every other part.