Macdougall's Factor v. Anderson and Others [1908] ScotLR 172 (27 November 1908)

Macdougall's Factor v. Anderson and Others [1908] ScotLR 172 (27 November 1908)

Duplications and casualties arising from superiorities and ground-annuals, whether owned by the testator or purchased by the judicial factor, are income of the estate and payable to the liferentrix, unless the deeds or circumstances indicate otherwise.

Citation
[1908] ScotLR 172
Parties
First Party: George Garioch Dalgarno, solicitor, Arbroath, judicial factor on the estate of the late Rev. James Ewen Macdougall of Springfield, Arbroath; Second Parties: Mrs Margaret Campbell Macdougall or Watson and others, next-of-kin of the late Rev. J. E. Macdougall; Third Party: Miss Margaret Anderson
Jurisdiction
Scotland
Judgment Date
27 November 1908
Procedural Posture
Special Case / Inner House, Second Division, Court of Session
Outcome
All duplications and casualties are income payable to the liferentrix; second question answered in the negative.
Legal Topics
Liferent and Fee, Bequest of Free Income, Casualties, Feu Duties, Ground Annuals, Intestacy
Trusts and Estates Property Law Liferent and Fee Bequest of Free Income Casualties Feu Duties Ground Annuals Intestacy

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Parties

George Garioch Dalgarno, solicitor, Arbroath, judicial factor on the estate of the late Rev. James Ewen Macdougall of Springfield, Arbroath

First Party

Mrs Margaret Campbell Macdougall or Watson and others, next-of-kin of the late Rev. J. E. Macdougall

Second Parties

Miss Margaret Anderson

Third Party

Procedural Posture

Special Case / Inner House, Second Division, Court of Session

Legal Issues

  1. 1 Are duplications or casualties from superiorities and ground-annuals to be treated as income or capital for the purposes of a liferent bequest?
  2. 2 Do duplications or casualties purchased by a judicial factor after the testator's death fall to be considered as income or capital?

Ratio Decidendi

Duplications and casualties arising from superiorities and ground-annuals, whether owned by the testator or purchased by the judicial factor, are income of the estate and payable to the liferentrix, unless the deeds or circumstances indicate otherwise.

Court Disposition

All duplications and casualties are income payable to the liferentrix; second question answered in the negative.

Orders

  • First party to pay all duplications and casualties as income to the third party liferentrix.
  • Second question (whether duplications or casualties are capital) answered in the negative.