Scottish Court of Session Decisions

Subject_1 TEINDS.
Subject_2 SECT. IV.

Valuation.

Heritors of Calder
v.
The University of Glasgow

Date: 11 December 1734
Case No. No. 136.

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In a valuation of teind, the following particulars were determined, 1mo, The expense of upholding the tenants' houses, laid out by the master, was to be a deduction from the rental; 2do, The rent paid for the supernumerary houses over and above what were necessary for labouring the ground, was sustained as a deduction from the rental, and that whether the rent was directly paid to the master or tenant; because, though such houses are generally let with a bit of ground to tradesmen, the rent is rather in consideration of the houses, which are not a subject teindable, than of the ground; 3tio, A deduction was allowed upon the account of a moss let to a tenant, out of which he was allowed to win and sell peats, because moss is not a teindable subject, and a higher rent must be understood given, upon account of this privilege. See Appendix.

Fol. Dic. v. 2. p. 440.