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No. 186. House, Offices, and Garden, and Farm, separately entered. The appellant Mar. 11.1 is proprietor and occupier of the farm of Turfhills, which he farms. The Henderson. assessor made one entry of the farm in the roll at £675, and another,

Ld. Ormidale. entry of the dwelling-house, offices, and garden, at £35. The appellant Lord Mure. contended that the house was, like the farm steading, a necessary adjunct to the farm. The house and offices were not unsuitable for a tenant of Case 79. such a farm, and he held, in terms of the Act, the whole of such farm one entry under the description of "the farm of - " In the parish of Kinross there is a classification of heritages for poors' rates—higher for dwelling-houses and offices, and lower for agricultural subjects.

The assessor held that the statute, sec. 1, required “the specifying in each case the nature of such lands and heritages” in the roll, to enable the rates of the different classes of property to be determined—such as poors' rates, inhabited house duty, &c.; that the separate entry did not necessarily lead to assessment to poors' rates at the higher rate, if a house occupied with lands for farming them was liable at the lower.

The Commissioners sustained the appeal. Held that the Commissioners were right.

nd lower for 1, require in the


No. 187. Value-Dwelling-house-(Comparison with other houses by floorage). — Mar. 21. 1872. The proprietor is occupier of a house, west end of Glasgow, which is Macfarlane. assessed at £250. He alleged the value at which it would let was £175.,

Ld. Ormidale. The highest rental assessed on houses in the neighbourhood is £150. Lord Mu His house occupies the site of two ordinary houses, and is only two storeys, while the other houses are four, and much of the superficies is Case 81. taken up with entrance hall, gallery, and well.

The assessor stated that houses in the same terrace as appellant's are unusually large, and built for sale, not to let. When houses of the same class are let the rent obtained gave a value from 6d. to 7d. per square foot of flooring. Proportionally the rent of appellant's house would be £300 to £350.

The Commissioners reduced to £200 Held that the Commissioners were right.


No. 188. Value(University of Glasgow-Principal and Professors' Houses— Mar. 21, 1872. Comparison with other houses by floorage).-The principal and Dr Caird's University of houses assessed at £130, and eleven professors' houses assessed at £120 Glasgow. each. The appellants stated the houses had no back greens, no stabling, Ld. Ormidale. and were ineligible in construction and situation and from want of Lord Mure. privacy, and were over-valued to the extent of £20 each.

The assessor stated that the rents of houses let in the neighbourhood Case 82. gave 6d. per square foot of floorage as the value, and the assessment on the appellants' houses gave only 4d. per square foot, and it would be an injustice to these others to reduce the value. The amenity of the houses was not inferior to others in the neighbourhood. They are almost entirely shut off from the University, and surrounded by pro indiviso pleasure ground.

The Commissioners reduced the principal and Dr Caird's houses to £110, and other professors to £100 each. Held that the Commissioners were right.

No. 189.

HERITORS OF THE PARISH OF NEW MONRLAND. Mar. 21. 1872. Church-School. The parish church and parochial schoolhouse of New Heritors of the Monkland are entered in the roll, and the heritors are entered as proParish of New prietors. They appealed, and alleged the parish church and school were Monkland.

-* not“ lands and heritages," did not constitute separate tenementa, but were Ld. Ormidale. pertinents of the respective properties of the heritors, and were extra Lord Mure. commercium and of no value.

The assessor stated that the statute required all lands and heritages to Case 83.

appear in the roll, without reference to the tenure or the purpose for which used.

The Commissioners ordered the entries not to stand on the roll. Held that the Commissioners were wrong.

No. 190.

Sir Thomas GLADSTONE. Mar 21. 1872. Value-Mansion-house (in occupation of owner).—The mansion-house, Gladstone. offices, garden, lawn, and lodges of Fasque, in the occupation of Sir

Thomas Gladstone, the proprietor, are assessed at £230, the sum of £200 Ld. Ormidale. Lord Mure.

te of which is applicable to the mansion-house. Formerly the mansion

house was assessed at £120. Case 84. The appellant maintained that the house would not let, unfurnished,

at half the rent assessed, and the statute provided that the estimated yearly value of the subjects was the rent at which, one year with another, they might reasonably be expected to let. The appellant explained as to Ury and Brotherton, houses of the same class and assessed at the same amount as his, and he referred to other houses, although smaller in size, of greater value to let unfurnished, as being better suited for that purpose. He also maintained that the assessor was bound in fairness by his predecessor's valuation, which he had adopted and repeated for years.

The assessor referred to the size of the house and its situation, and to Brigton, one-fourth the size, let unfurnished at £90, and Dunottar, half the size, let at upwards of £100; and he also referred to other houses let with shootings. He maintained that a mansion-house was not to be valued at what the bare house, unfurnished, would let for without shootings or fishings, but what it was worth to the proprietor of the estate.

The Commissioners unanimously sustained the valuation. Held that the Commissioners were right.

Mar. 21. 1872.

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No. 191.

INVERURIE GASWORKS. GasworkValue. The annual value of the Inverurie Gasworks is Inverurie entered at £171. This was made up from the previous year's accounts of Gasworks. the company. The valuation made up from the accounts for the year at

wiele last balance brought out at £118, 2s. 7d., and the assessor consented that Lord Mure. the entry should be restricted to this sum. It was brought out thus :Gross revenue from works,

. £710 5 10 Case 85. Less revenue from meters,

41 191

£668 69 Less working expenses, including wages and repairs, . 470 38

£198 3 1 Deduct 2 per cent for deterioration on £2150 0 0 Value of works, less value of meters, . 312 12 0

£1837 80) At 2 per cent,

36 14 11 Carry forward, 1161 8.

Brought forward £161 8 2 No. 191. Deduct 20 per cent for tenant's profits on £161, 8s. 2d., .

. £32 5 7

Mar. 21, 1872.

Inverurie Deduct manager's house, separately entered, 7 00

Gasworks. Pipes in Port Elphinstone, parish of Kintore, separately entered,

4 0 0

1 43 5 7

Valuation of works, £118 2 7 The chairman of the gas company objected to the principle of the valuation, alleging that it was on trade profits and not the rent at which the heritable property would let for; and he further contended that, even supposing some such principle as that proposed by the assessor for ascertaining the rent were adopted, no tenant would take the works and keep up the property for 2 per cent for deterioration on its value, or for a profit of £32, 5s. 7d. The risk of working such undertakings arising from explosions, fire, and other causes, is very great; and such works would not be let to a tenant without a guarantee that the property would not receive damage in his hands. This would involve the necessity of an insurance of the subjects, which would be costly; and no tenant would undertake the responsibilities of such a place for a paltry profit of £32, 5s. 7d. The appellant therefore submitted that, assuming the assessor's principle, the deduction for tenant's profits to cover insurance and risk of explosions, &c., could not be less than 75 per cent, which would bring out a valuation of £29, 7s. 1d. as follows :Sum as before,

£161 8 2 Deduct 75 per cent for tenant's profits, &c. £121 1 1 Manager's house,

7 0 0 Pipes in Port Elphinstone,

4 0 0

- 132 1 1

Valuation of works, £29 7 1 The Cominissioners fixed the valuation at £90. The assessor appealed. Held that the Commissioners were right.


No. 192. Rent of Farm by nineteen years' Lease(Deductions from Rent for Mar. 21. 1872. eleven years for Drainage).- From the rent of the farm, by the lease for Udny. nineteen years, deductions are allowed of £60 for the first year, and £50,

Ld. Ormidale, yearly for the next ten years, for the drainage of the farm, to be executed Lord Mure. by the tenant to the satisfaction of the proprietor. The proprietor maintained that the deduction was allowed for the first period of the lease in Case 86. order to get the higher rent for the remainder of the nineteen years of the lease, and but for this the higher rent would not have been got. The annual value of the farm should, therefore, be entered at the rent, less the deduction.

The assessor entered the rent in the roll without deduction, on the ground that the annual expenditure of £50 in drainage was a condition of the lease, and was part of the consideration for the use of the subjects.

The Commissioners were of opinion that although £50 of the money did not come into the landlord's pocket it was spent on permanent improvements by the tenant as trustee for the landlord.

The Commissioners confirmed the valuation. Held that the Commissioners were right.


No. 193.

ROBERT GLASS. 1872 Entries in Roll-Lands in one part of ParishHouse in another. The Glass. * appellant is proprietor of lands near Milnathort, held of Sir Graham

, Montgomery, and part is in his own occupation, valued at £130; and he Ld. Ormidale. Lord Murant is also proprietor of the estate of Arlary, held of the Crown, and occupies

the mansion-house, offices, garden, lawn, and lodge and plantations. The Case 87. lands near Milnathort and the estate of Arlary are in the parish of Orwell,

and they are separated by the farm of Burleigh-Sir Graham Montgomery proprietor. The farm of Arlary is let to a tenant at the rent of £502, and has a suitable house on it. The appellant held he was entitled to have the portions of each property, in his own occupation, treated as one holding, and entered in cumulo, so as to give him the benefit of having the house of Arlary valued along with the lands near Milnathort as regards the assessment for the poors' rates.

The assessor made separate entries of the lands and offices at Milnathort, and the mansion-house, garden, and offices at Arlary.

The Commissioners unanimously resolved that the subjects should not be conjoined in the roll, as contended for by the appellant. Held that the Commissioners were right.

N.B.The Commissioners added a note to the case, to the effect that a case to the Judges was only competent in a matter of valuation, and the question whether certain subjects were to be entered in the valuation-roll in two or more entries, or in one entry, they held was left to the discretion of the Commissioners, and their decision was final.

No. 194.

ROBERT BINNING. May 28, 1872.

9 Value-Dwelling-house (Glasgow) Owner the Occupier- Comparison Binning with other Houses-One House less in size in same Terrace letLast year's

; value fixed at £140This year reduced to £135.—The appellant is owner Ld. Ormidale. Lord Mure.

le. and occupier of a house in Princes Terrace, Glasgow, which is assessed at

" the value of £175. Last year it was assessed at £155, and was reduced Case 88. on appeal to £140. The terrace consists of twelve houses, all of the same

size excepting Nos. 6 and 7, which are two-thirds the size of the appellant's, and all occupied by the owners, excepting No. 7, which is let at £125. The appellant referred to the value, as assessed, of other houses in the west end of Glasgow, and stated if his house were valued at the same rate of floorage the assessment would be £115. The assessor alleged the houses referred to were entered at too low a rate, and although houses of the same description were seldom let, yet, where let, the rent obtained

me out his description were entenent would if his

The Commissioners reduced the valuation to £135. Held that the Commissioners were wrong, and that the assessable value of appellant's

house should be £140. No. 195.

CALEDONIAN RAILWAY COMPANY. 28. 1872. Railway (Caledonian)-Dwelling-houses outside the Railway Fence-OccuCaledonian "piers Employees of Railway Company, Whether they should be in Railway Railway Co. Assessment or County Assessment. Dwelling-houses belonging to the

. Ormidale. Caledonian Railway Company in the parishes of Dalziel and Bothwell, ord Mure. situated beyond the railway fence, occupied by employees of the railway,

are entered in the county lands valuation-roll, the Caledonian Railway Case 89. Company as proprietors, and the employees as occupiers. The employees

occupy the houses only while in the service, and on leaving the service must vacate the houses without formal notice. They pay rent, which is deducted from their wages. They consist of five classes, who are entitled


to different periods of warning :- 1. Heads of departments, three months; No. 195. 2. Chief clerks, &c., two months; 3. Other clerks, one month ; 4. Guards, .. &c., two weeks; 5. Porters, &c., one week. They are all liable to imme- May diate dismissal for disobedience, &c.


Railway Co. The appellants alleged that the houses were included in the valuation-roll made up by the assessor of railways, and fell within “stations, wharfs, docks, depots, counting-houses, and other houses and places of business," in sec. 21 of 17 and 18 Vict. cap. 91.

The Commissioners refused the appeal. Held that the Commissioners were right.

THE GLASGOW IRON COMPANY AND SAMUEL H. CAMPBELL. No. 196. Goodwill or Prestige of a Shop or Store-Rent.The Glasgow Iron Mar 24 Company let to Samuel H. Campbell store and dwelling-house in con- Glasgow Iron nection with their works. In the missive offer by Campbell £90 is Co. and offered as the rent of the subjects and £60 for goodwill of the business. Campbel The total sum of £150 is entered on the roll. The company and Campbell Ld. Ormidale. contended that only £90 should be entered, the £60 paid for goodwill not Lord Mure. being of the nature of rent. The company had formed and carried on a successful business for some years in this store, and established connection Case with their works, and the assessor maintained that locality and connection. were important elements in obtaining rent and fixing annual value.

The Commissioners refused the appeal. Held that the Commissioners were right SiR ROBERT MENZIES.

No. 197. Church (Episcopal)Whether Lands and Heritages The Episcopal Mar. 29. 1873. Church at Weem, Perthshire, is entered in roll at a valuation of £10, pro- Menzies. prietor, trustees, p. Sir Robert Menzies, Bart. It is erected within the

Ld. Ormidale. policies of Castle Menzies, and is the private property of Sir Robert. He Lord Mure stated that it was about to be consecrated to divine uses in perpetuity, and no revenue was derived from it. Sir Robert maintained that churches Case 91. were extra commercium, and were not liable to assessments, and as by the Act the roll is to be the basis of assessment churches should not be entered.

The Commissioners dismissed the appeal. Held that the Commissioners were right. John GRANT.

No. 198. Tenant-Purchaser--(Tenant became purchaser before expiry of lease)

Mar. 29, 1873. Rent or Value.—Appellant was tenant of park and house, at rent of £12, Grant. on lease of twenty-one years from Whitsunday 1865. He purchased the subjects, and made considerable improvements, and they were then entered d. Ormi

Lord Mure. at £20, which was admitted to be a fair value ; but appellant contended that the rent under the lease should remain in the roll until such time as Case 92. the lease would have expired.

The Commissioners unanimously refused the appeal. Held that the
Commissioners were right.

No. 199. GasworksValue- Tenant's Profits.— The annual value of the Renton Mar. 29, 1873. Gasworks was entered at £260 by assessor, arrived at thus :-Profits, Renton. Gas

** Light Co. £279, 15s. 10d., plus rates and taxes, £25, 10s., deducted in ascertaining profits = £305, 5s. Deduct 15 per cent for tenant's profits, £45, 5s., Ld. Ormidale. leaves £260. Of the profits there was divided among shareholders the Lord Mure. sum of £157, 16s., and carried to reserve fund £121, 9s. 10d.

Case 93.


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