This order establishes the statutory framework for the valuation of docks and harbours for the purpose of local taxation in Great Britain. The document, issued by the British government, provides the legal mechanism for determining rateable values of specific maritime infrastructure. It serves as a regulatory instrument to ensure consistency in fiscal assessments across port authorities and harbor boards.

This document is a technical legal instrument intended for use by tax assessors, legal practitioners, and port administrators. Experts note that the text is highly specialized and lacks narrative prose, serving strictly as a reference for statutory compliance.