Scottish Court of Session Decisions

This is an action at the instance of the burgh schoolmaster of Renfrew, in his capacity of collector for the heritors and proprietors of heritages in the parish of Renfrew, for collecting an assessment imposed by the heritors for the purpose of rebuilding the parish church, and is directed against the Clyde Navigation Trustees, who refuse to pay the share of the assessment that has been imposed upon them. The cumulo assessment amounted to £5500, and was imposed by the heritors on the 24th of August 1860 on the real rent of lands and houses within the parish, at the rate of six shillings per pound. The assessment is levied, in conformity with the Lands Valuation Act, upon all subjects entered in the valuation roll; and the pursuer says that at the date of the assessment the defenders were entered in the roll as proprietors of the subjects at Clyde Bank and Yoker Lodge, in the parish of Renfrew, in respect of which it is proposed to assess them, and that they are thereby liable. The share claimed from the defenders amounts to £107, 2s.

The claim is resisted by the defenders on the ground that they are not heritors in the parish of Renfrew, but only tenants and occupiers of heritable subjects; and they produce certain leases in their favour from Mr Speirs of Elderslie, all of them for upwards of twenty-one years. They maintain that as the resolution of the heritors did not lay any part of the assessment on tenants of subjects, they are not liable, and, at any rate, that to impose such an assessment upon them was ultra vires of the heritors. The pursuer, on the other hand, pleads that the defenders are liable to the assessment in respect of their appearing as proprietors in the valuation roll. With regard to the leases founded on to establish the character of mere occupancy, it is contended that their duration is sufficient to constitute the defenders owners and proprietors for the purpose not only of valuation under the Lands Valuation Acts but also of assessment, when such is imposed according to the real rent of lands and heritages. Further, it is contended that under the terms of the leases the defenders are truly owners and proprietors, and were properly entered as such in the valuation roll.

The Lord Ordinary (Jerviswoode) repelled the defences, and decerned against the defenders. To-day the Court, after full argument, took to avizandum a reclaiming note presented by the defenders.