Scottish Court of Session Decisions

Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR DAVID DALRYMPLE, LORD HAILES.
Subject_2 POOR.
Subject_3 Power of heritors sustained to lay on an assessment for maintenance of the poor by the real rent, although formerly levied according to the valued rent, as being an expedient alteration from the particular situation of the parish.

James Scot
v.
James Fraser

Date: 19 January 1773

Click here to view a pdf copy of this documet : PDF Copy

[Fac. Coll., VI. 124; Dictionary, 10, 577.]

Auchinleck. If the rule of real rent, adopted by the heritors and kirk-session, be not followed, every thing will be set loose. The valued rent cannot be the rule, and much less the old extent.

President. The Acts of Privy Council are later than the statute on which Fraser pleads; they are in viridi observantia, and assessments are laid on according to them. Fraser pleads against his own interest as an heritor; for the purpose of the assessment is to relieve the landed interest by laying a tax on houses, which would otherways pay nothing.

On the 19th January 1773, “The Lords decerned against Fraser, adhering to Lord Monboddo's interlocutor.

Act. A. Murray. Alt. Henry Erskine.

Coalston. The imposing taxations according to the real rent is a novelty. It has never been used in the cases of ministers' stipends, reparation of manses, &c. Although we were not tied down by any law, I should doubt of the propriety of introducing real rent into taxation. The constant fluctuation of real rent makes this inexpedient. That there are inconveniences in making the valued rent the rule, is not enough to overturn this important part of the constitution.

Justice-Clerk. The Acts of King William's Privy Council are part of our law concerning the poor, and indeed the most valuable part of it. The Acts of Privy Council give a sufficient latitude, by the words, or otherwise. Were we legislators, there could be no doubt that the valued rent would be an unconscionable rule, burdensome beyond measure on the landed interest. I think it reasonable that some plan should be adopted in order to prevent inequalities.

President. I doubt of the power of the Court to make such regulation. The parties ought to have recourse to the Sheriff: if any inequality remains from his judgment, the Court will give redress. In the case of Heriot's Hospital, the Court would not consent to make regulations for the future. There is a latitude in the proclamations: Valued rent is the rule when it can be followed; but sometimes that rule cannot be followed: thus, for example, the heritor has relief from his tenants for one-half. This must be estimated by real rent, for farms are seldom valued separately. Hence, in effect, in common cases, one-half of the taxation will be levied by the valued rent, the other by the real.

Kaimes. When there is a town and a country parish, Lord Coalston's rule is good; but a country parish may, by the accession of building, become a town parish, and then the rule is bad.

On the 5th March 1773, “The Lords decerned in terms of the libel, adhering to their interlocutor of the 19 th January 1773; but, of consent, found no expenses due.”

Act. A. Murray. Alt. J. M'Laurin, H. Erskine.

Diss. Alva.