M'Bain v. Gordon [1916] ScotLR 196 (21 December 1916)

M'Bain v. Gordon [1916] ScotLR 196 (21 December 1916)

A long leaseholder, being in actual receipt of rents and entered as owner in the valuation roll, is liable for rates and assessments imposed by subsequent legislation as 'owner' under the relevant statutes, and has no right of relief against the feudal owner absent express contractual provision or specific statutory right.

Citation
[1916] ScotLR 196
Parties
Pursuer: William M'Bain; Defender: Arthur John Lewis Gordon of Ellon
Jurisdiction
Scotland
Judgment Date
21 December 1916
Procedural Posture
Civil / Appeal From Sheriff Court Decision
Outcome
Appeal sustained; defender assoilzied (absolved).
Legal Topics
Long Leaseholder Liability, Rates and Assessments, Statutory Interpretation, Owner Definition
Property Law Tax Law Long Leaseholder Liability Rates and Assessments Statutory Interpretation Owner Definition

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Parties

William M'Bain

Pursuer

Arthur John Lewis Gordon of Ellon

Defender

Procedural Posture

Civil / Appeal From Sheriff Court Decision

Legal Issues

  1. 1 Whether a long leaseholder is entitled to relief from the feudal owner for rates and assessments imposed by subsequent legislation and paid as 'owner' under statutory definitions.

Ratio Decidendi

A long leaseholder, being in actual receipt of rents and entered as owner in the valuation roll, is liable for rates and assessments imposed by subsequent legislation as 'owner' under the relevant statutes, and has no right of relief against the feudal owner absent express contractual provision or specific statutory right.

Court Disposition

Appeal sustained; defender assoilzied (absolved).

Orders

  • Interlocutor of the Sheriff-Substitute recalled.
  • Defender absolved from conclusions of the action.