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No. 171. five furnaces were in blast, and one out of blast, £300 being the value of

each furnace, according to the general practice of the county of Lanark. Feb. 8, 1868.

The appellant claimed that two furnaces should have been marked out of Addie.

blast, as that number was out of blast the preceding year. The appellant got relief from certain local taxation by means of such notes. These notes do not form part of the information required by law to be given in the roll.

The Commissioners refused the appeal, and were of opinion that such notes should be discontinued. Held that the determination of the Commissioners was right.

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No. 172.

CARNBROE IRONWORKS. Feb. 8. 1868. Ironwork--Furnaces out of BlastValue.—The Carnbroe Ironworks Carnbroe consist of six furnaces, and are entered in the roll of the value of £1800,

ks. arrived at by assuming £300 as the value of each furnace. The appellant Lord Kinloch. craved to have the value reduced to £1200, in respect that only four furLd. Ormidale. naces had been in blast. The assessor stated that he must value the

works as a whole, the same as he would value a mill or warehouse. Case 62. The Commissioners held that the assessor's valuation was the fair rent

or annual value of the works one year with another, and refused to make any abatement. Held that the Commissioners were right.

No. 173.

DUCHESS OF SUTHERLAND. April 13, 1869. Mill Multures-Converted or Commuted Multures.—The appellant was Duchess of assessed for the converted or commuted thirlages of the mills of Milton Sutherland. of Tarbat, £200. The estates of (1) Allan, (2) Drumgillie, (3) Culrossie, Lord Kinloch. (4) Glustullich, and (5) Rhives, were thirled to these mills. The thirlages Ld. Ormidale. were converted under the Act 39 Geo. III. c. 55, into an annual payment

by the proprietors of these estates to the proprietor of the mills of Milton. Case 64.

The assessor regarded the commutation as part and pertinent of the dominant tenement. The appellant maintained the commuted payment was no longer multures or a pertinent of the mills, but an annual payment by the proprietor of the estates formerly thirled in the nature of a feu-duty or like annual payment; and as the tenants of the estates, the thirlage of which was commuted, were now relieved of the thirlage, they would pay higher rents in consequence, which rents would enter the lands valuation roll, and in this way the roll would comprehend the commutation payments.

The Commissioners were of opinion that the payments in commutation of thirlage were not “lands and heritages” in the meaning of the Lands Valuation Act. Held that the Commissioners were right.

No. 174.

ROBERT BRUCE ÆNEAS MÄLEOD. 369. Multures (converted into annual payment by private arrangements).—The M*Leod. appellant is charged for multures of Milderg, Bayfield, &c., £60. The estates

.-, of Kindeace or Bayfield and Pitcalzeon were thirled to the mill of Morvich Lord Kinloch.

:or Morrich, which mill does not now exist. The thirlages of these estates

were changed into an annual payment. The proprietor of Morvich or Case 65. Morrich conveyed the thirlages of Bayfield and Pitcalzeon to the pro

prietors of these estates, and in return got from each of the proprietors of these estates a disposition of an annuity of 40 bolls of victual, secured upon each of the estates. Infeftment followed upon these dispositions.

As in Case No. 64, the Commissioners were of opinion that these commuted annuities were not “lands and heritages” in the meaning of the Lands Valuation Act. Held that the Commissioners were right.

THE DUKE OF RICHMOND.

No. 175. Occupier (contrary to provisions of lease).—The Duke of Richmond let April 13, 1869. the wool mill of Rhynie to A. and F. Stephen, expressly excluding Duke of assignees, voluntary or legal, and all sub-tenants. The Messrs Stephen Richmond. sub-let the mill to William and George Donald for five years, and in- Lord Kinloch. serted in the agreement of sub-lease a provision, that if the Duke of Ld. Ormidale. Richmond objected, the agreement should thereupon cease and determine. The assessor entered in the column for occupier William Donald, and in Case 66. the column for tenant A. and F. Stephen. The Duke of Richmond maintained that Messrs Stephen were the only legal occupiers, and further, that if the name of Donald was to appear at all, both William and George Donald should be entered.

The Commissioners ordered George Donald to be entered along with William Donald as joint occupier of the subjects. Held that the Commissioners were right.

STIRLING AND SONS.

No. 176. Value-Dye and Print-Works.The Turkey-red Dye and Calico Print- i works at Dalquhurn were valued, 1867-68, at £1100, and at Cordale at Stirling and £540. The assessor increased the assessment on these works for the year Sons. 1868-69, principally on the ground of under-valuation in previous years, o but also to some extent in consequence of additions and improvements,— Ld. Ormidale. Dalquhurn Works to £2180, and Cordale Works to £590. With the assistance of Mr Donaldson, the assessor for the city of Glasgow, he valued Case 69. the ground for the works at so much per acre, and estimated the fair and reasonable cost of the works, less depreciation on the older portions, and fixed 7 per cent on the amount, to bring out the rental at which one year with another the owners could afford to let them to a tenant. The assessor also found that the value he had put on the works brought out as the value of each superficial square yard of flooring of the Dulquhurn Works to be 1s. 3 d., and of the Cordale Works, 11d. That both these ways of valuing brought out results under the rent at which the Ferryfield Printworks were actually let. The appellants explained that the rent of the Ferryfield Printworks was exceptionally high, and the works were abandoned by the tenants as not remunerative. They referred to printworks in other counties of dimensions similar to theirs, which were let, and the rents got did not support the valuation of the assessor.

The Commissioners by a majority reduced the assessment to that of 1867-68. The Judges, in the absence of other evidence than that in the case, held that the Commissioners were right, but referred to case 54 for what they thought were the correct principles of assessment in such cases as the present, and stated that, notwithstanding this judgment, it would be open to the assessor to proceed on these principles in making up the assessment in future.

1869.

HAY AND CO.

No. 177. Tenant-Sub-tenant or Occupier-Principal Tenants Rent-Sub-tenants julet Rent- Voters Act.—Messrs Hay and Co. are extensive fishcurers, and Hay & Co. rent the islands of Barra and House, Zetland, under a lease for seven,

Lord Kinloch. years, at a rent of £325. They sublet the islands in farms and houses Lara

Ld. Ormidale. from year to year to their fishermen at rents varying from 10s. to £8, 7s., amounting in the whole to £375, being £50 more than the rent they pay. Case 70.

Messrs Hay and Co. are entered in the roll as tenants at the rent of

No. 177. £325. Each fisherman is also entered at the rent he pays. But they

maintained that the rent they pay under their lease is the true value of

1869. the subjects, and should alone be entered. And the rents of the fishermen Hay & Co.

are often not realised, from the heads of families being lost at sea, and such rents are not the real value.

The Voters Act, sec. 8, requires the entry in the valuation-roll of the person occupying a subject of the requisite value as the authority for registering the voter. By the Representation of the People Act, 1868, actual personal occupation of the subjects is the title to be registered as a voter.

The Commissioners directed the rent, £325, under the lease, to be entered in the roll, and suggested that the rents paid by the occupiers might also be entered, as a guide to the assessor in making up the roll of voters. Held that the Commissioners were right.

No. 178.

BANFFSHIRE DISTRICT LUNACY BOARD. July 2, 1870.

Lunatic Asylum (Statutory)ProprietorTenant-Occupier-(Board) Banffshire - Public National PurposeBeneficial Interest-Liability to Taxation.District The Banffshire District Lunatic Asylum was erected under the compulLunacy Board.

aru. sory statutory provisions, and is supported by the parishes from assessLd. Ormidale, ments or rates. It is alleged that property not liable for any tax ought Lord Mure. not to be inserted in roll, and the asylum is not liable for any tax. The

assessor stated that all lands and heritages should be in roll, and it was Case 71.

not his province to determine whether such liable to public taxes or not.

“ Banffshire Lunacy Board, P. W. Coutts, solicitor, Banff," are entered in the columns of proprietor—tenant-occupier.

The Commissioners ordered entries to be expunged from roll. Held that the Commissioners were wrong.

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No. 179.

THE UNIVERSITY AND COLLEGE OF GLASGOW. Dec. 24. 1870. University and College of Glasgow-Exemption from Public and Local The Univer- Taxation-Object of Act basis for Public Assessments.—The University and sity & College College of Glasgow buildings, principal and professors' houses, are entered

". on the roll. By royal charters, grants, and Acts of Parliament, the Ld. Ormidale. University, as a corporation, is exempted from all public and local Lord Mure. taxation. The appellants maintained that the object of the Lands ValuaCase 72.

tion Act was to form a basis for taxation, and therefore subjects not liable to taxation should not be entered.

The assessor maintained that the statute required the valuation-roll to contain all lands and heritages, and sec. 41 specially provided that nothing in the Act should exempt from or render liable to assessment. That the question of exemption from rates should be raised before the different assessing bodies.

The Commissioners refused the appeal. Held that the Commissioners

were right. No. 180.

GRAHAM BROTHERS. Shipbuilding YardSawmill and Wood-yard(Lease twenty-one years Gr ham of ground, but not of Erections thereon)-Rent of Ground-Value of Erections Bro hers. If Rent Fair Annual Value.The city of Perth let ground for shipLl. Ormidale, building yard, and sawmill and wood-yard, many years ago, to appellants' Lord Mure. predecessors. These predecessors erected sawmills, sheds, and engines on

the premises. In 1860 the current lease was resigned, and city of Perth Case 73. granted new lease of ground to appellants for twenty-one years, at rent of

£63. The appellants acquired right to erections from predecessors, wbu

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had right by their lease to dispose of them to successors or remove them. No. 180. The erections did not belong to the city, and the rent did not include, them. The appellants are entered in roll as proprietors and occupiers of a erections of the value of £70, against which they appealed, on the ground Brothers. that they should not be included in the roll. They did not appeal against the entry of the rent of £63 payable to the City of Perth.

This rent did not include the erections which were on the ground when the renewed lease granted, and the rent not fair annual value of whole subjects.

The Commissioners dismissed the appeal. Held that the Commissioners were right. CITY OF PERTH.

No. 181. Shipbuilding Yard(Lease ten years of ground, but not of Erections Jan. 28. 187 thereon)Rent of GroundValue of Erections-If Rent Fair Annual City of Perth. Value.—The city of Perth let ground for shipbuilding yard many years,

Ld. Ormidale. ago to appellants' predecessors. They erected thereon wood erections, sawmills, shed, and engine. In 1862 appellants' previous firm got lease of ground from city of Perth for ten years at rent of £26. Appellants' Case 74. previous firm acquired right to erections thereon from predecessors, who had right by lease to dispose of them to city or successors in lease of ground, or remove them. The erections did not belong to the city, and the rent payable by the lease to the city did not include them. The appellants are entered in the valuation-roll as proprietors of the erections, at the value of £41, against which they appealed, on the ground that they should not be included in the roll. They did not appeal against the entry of the rent of £30 payable by the lease to the city of Perth.

The Commissioners dismissed the appeal. IIeld that the Commissioners were right. WILLIAM CHALMERS.

No. 182. MillsGrain-Machinery(Pairs of Stones-Dust Screen-Elevators, Jan. 28. 1871. &c.Fired or Attached).—The appellant rents from the town of Dum-Chalmers. fries wheat, corn, and barley mills, and whole machinery therein, at the

Ld. Ormidale. rent of £300, and the mills are assessed at this sum. He appealed, and Lord Mini maintained the assessment should be restricted to the buildings, with the water-wheels and shafts, which he alleged were of the value of £100. Case 75. The rest of the machinery, he maintained, was moveable. It consisted of flour-mill, two pairs of stones, dressing-mill, smut machine; cornmill, two pairs of stones, dust screen, elevators, &c.; barley-mill, two pairs of stones, barley-mill, dressing-mill. The machinery was fixed, some to the ground by screws and bolts, and some to upright beams and joists, in the same manner. All the machinery could be removed without injury to the buildings. There was no difference between the appellants' mills, as regards the machinery, and the other mills in the district.

The Commissioners dismissed the appeal. Held that the Commissioners were right. TRUSTEES OF ALEXANDER KERR.

No. 183. Lease-Rent-Fair Annual Value.-The late Alexander Kerr's trustees Jan. 28, 1871. are proprietors of the farm of Hopehead. In November 1868 the late Trustees of

Alexander Mr Kerr granted a lease of the farm for nineteen years, at the rent of Rer: £50, to Mr William M‘Fegan, who was an old servant, to whose son Mr Kerr, by his will, left the farm. In 1860 a detailed valuation of the farm Ld. Ormidale.

Lord Mure. was made by a practical agriculturist, who made the value £71, and MrKerr returned and paid taxes on it at that sum as owner and ocellpier. Case 76.

No. 183. The assessor entered the farm in the roll at the value of £71, against

- which 'Mr Kerr's trustees appealed, and contended that the lease was Trustees of

1. binding on both parties, and they would not receive more than £50 of Alexander rent during its currency, and the Commissioners were bound to enter in Kerr.

the roll the rent in the lease as the annual value.

The Commissioners were of opinion that the rent in the lease was not conditioned as the fair annual value, and dismissed the appeal. Held that the Commissioners were right.

No. 184.

THE BURGH OF DUMFRIES. Feb. 4. 1871. Bridge over the Nith-Bridge Dues and Market Dues Let on Lease.— The Burgh of The burgh of Dumfries have been, for many centuries, proprietors of the Dumfries. - old bridge over the Nith, between the stewartry of Kirkcudbright and Ld. Ormidale, the burgh. In the end of last century the new bridge was erected. The Lord Mure. titles of the burgh to the bridge are crown charters and other writs from

1591—the last crown charter being dated 1827. The burgh has right to Case 77. levy dues and customs on certain horses, cattle, sheep, and merchandise

passing the bridge, or the river, four miles above, or twelve miles below, the bridge. By the old charters the dues were granted for repairing and maintaining the bridge. The charter of 1827 grants “ the whole customs of the bridge,” with power to uplift and receive all customs and dues whatever at both ends of the bridge. At the old bridge the collection was made at the middle of the bridge. At the new bridge the collection is made at the end which lies nearest to the burgh of Dumfries.

The burgh let, at last term, the bridge dues and market dues, which are levied at the bridge, at £560, one-third being for bridge dues, and the remainder for market dues.

The assessor, on the ground that the bridge came under “lands and heritages,” and the rent paid by the tenant for the bridge dues was the annual value of the subjects, entered one-half of the rent of the bridge dues in the roll for the stewartry of Kirkcudbright as the value of the subjects within the stewartry.

The burgh of Dumfries appealed, and maintained the bridge should not be entered in the roll; the bridge is not let—the right to levy the dues is let. They are levied at the Dumfries end of the bridge, within the burgh, but might be levied anywhere between four miles above the bridge and the sea. There is no pontage, in the proper sense of the word. The dues form a large portion of the revenue of the burgh, the maintenance of the bridge requiring only a small portion of them.

The Commissioners were of opinion that the bridge was correctly entered in the roll. Held that the Commissioners were right.

the bridge to large portion prontage,

Mill-Grail is proprietor at the ar

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No. 185.

NISBET THOMSON. Mar. 11, 1871. Mill-GrainValue(Price, and comparison with another Mill).Thomson. The appellant is proprietor and occupier of the grain-mill, Crossford,

dole which is entered in the roll at the annual value of £100. He purchased Lord Mure. the mill for £950, and no additions and repairs have been made since.

The mill has three pairs of stones, and a mill in the neighbourhood has Case 78. five pairs of stones and is entered at the value of £125. The appellant

held that the valuation should not exceed £60. The former proprietor returned the mill and was assessed at £100, his son being tenant.

The Commissioners restricted the value to £80, this being 8} per cent on the price, and the other mill in the neighbourhood, of two-fifths greater grinding power, being valued at £125. Held that the Commissioners were right.

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