District Board of River Don v. Burnett [1917] ScotLR 90 (06 November 1917)

District Board of River Don v. Burnett [1917] ScotLR 90 (06 November 1917)

The District Board was entitled to rely on the valuation roll entry of 'fishings' as referring to salmon fishings for assessment purposes. The responsibility to clarify or correct any ambiguity in the roll lay with the proprietor, not the Board. The Board's assessment was therefore valid.

Citation
[1917] ScotLR 90
Parties
Pursuer: District Board of River Don; Defender: John Alexander Burnett of Kemnay
Jurisdiction
Scotland
Judgment Date
06 November 1917
Procedural Posture
Civil / Appeal From Sheriff to Court of Session Inner House, Second Division
Outcome
Appeal allowed; interlocutor of Sheriff recalled; interlocutor of Sheriff-Substitute restored.
Legal Topics
Fishery Assessment, Valuation Roll Interpretation, Salmon Fisheries (scotland) Acts, Distinction Between Salmon and Trout Fishings, Statutory Assessment Powers
Administrative Law Property Law Taxation Fishery Assessment Valuation Roll Interpretation Salmon Fisheries (scotland) Acts Distinction Between Salmon and Trout Fishings Statutory Assessment Powers

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 13 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

District Board of River Don

Pursuer

John Alexander Burnett of Kemnay

Defender

Procedural Posture

Civil / Appeal From Sheriff to Court of Session Inner House, Second Division

Legal Issues

  1. 1 Whether the District Board was entitled to treat entries of 'fishings' in the valuation roll as referring to salmon fishings for assessment purposes
  2. 2 Whether the defender could avoid assessment by claiming the valuation roll entry referred only to trout fishings
  3. 3 Who bears the responsibility for correcting or clarifying ambiguous valuation roll entries

Ratio Decidendi

The District Board was entitled to rely on the valuation roll entry of 'fishings' as referring to salmon fishings for assessment purposes. The responsibility to clarify or correct any ambiguity in the roll lay with the proprietor, not the Board. The Board's assessment was therefore valid.

Court Disposition

Appeal allowed; interlocutor of Sheriff recalled; interlocutor of Sheriff-Substitute restored.

Orders

  • Defender to pay the assessed sum of £30 for fishery assessments for 1915 and 1916.
  • No further proof required; assessment stands as per valuation roll.