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Scottish Court of Session Decisions |
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You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> Sanderson and Others v. Officers of State [1867] ScotLR 3_214 (6 February 1867) URL: http://www.bailii.org/scot/cases/ScotCS/1867/03SLR0214.html Cite as: [1867] SLR 3_214, [1867] ScotLR 3_214 |
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Page: 214↓
(Before
Persons charged with succession duty on the footing that they were illegitimate children raised an action of declarator of legitimacy calling the Officers of State as defenders. Held (per Lord Ormidale and acquiesced in), that the action was incompetent, as the Officers of State did not represent the Crown in matters of revenue.
Moses Jacob died in 1865, leaving a settlement dated in 1854, by which he bequeathed his estate to trustees for division among inter alios the pursuers, who are therein described as his natural children. After his death the pursuers tendered payment to the officers of Inland Revenue of succession duty at the rate payable by children—namely, 1 per cent. This was declined on the ground that ten per cent. was payable, the pursuers not being lawful children. Proceedings were then taken at the instance of the Lord Advocate in the Court of Exchequer for recovery of the duty; and the pursuers thereupon raised this action against the Officers of State to have their legitimacy declared. They averred that their parents were married by cohabitation and habit and repute.
The defenders pleaded that the action as against the Officers of State was incompetent and irrelevant, they not representing the Crown in regard to matters of revenue. Lord Ormidale sustained this plea, and dismissed the action with expenses.
The pursuers acquiesced.
Counsel for Pursuers— Mr Webster. Agent— James Finlay, S.S.C.
Counsel for Defenders— Mr Scott. Agent— James Hope, W.S.
