Glasgow Corporation v. Wood (Collector for the Parish of Glasgow) [1906] ScotLR 44_229 (20 December 1906)

Glasgow Corporation v. Wood (Collector for the Parish of Glasgow) [1906] ScotLR 44_229 (20 December 1906)

Switchboards and repairs to roofs, so far as incidental to the renewal of poles and standards, are proper subjects of deduction from the gross assessable rental, but subscribers' instruments are not part of the heritable subjects and no deductions fall to be made in respect of them.

Citation
[1906] ScotLR 44_229
Parties
Complainer: Glasgow Corporation; Respondent/reclaimer: William James Wood (Collector for the Parish of Glasgow)
Jurisdiction
Scotland
Judgment Date
20 December 1906
Procedural Posture
Suspension and Interdict / Appeal From Lord Ordinary's Interlocutor
Outcome
Appeal allowed in part; deductions for repairs to switchboards and roofs (incidental to renewal of poles/standards) permitted; deduction for subscribers' instruments disallowed.
Legal Topics
Poor Rates, Valuation of Heritable Property, Statutory Deductions, Telephone Undertakings
Local Government Taxation Property Law Poor Rates Valuation of Heritable Property Statutory Deductions Telephone Undertakings

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 18 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Glasgow Corporation

Complainer

William James Wood (Collector for the Parish of Glasgow)

Respondent/reclaimer

Procedural Posture

Suspension and Interdict / Appeal From Lord Ordinary's Interlocutor

Legal Issues

  1. 1 Are repairs to switchboards, roofs, and subscribers' instruments deductible from the annual value for poor rate assessment under section 37 of the Poor Law (Scotland) Act 1845?
  2. 2 Are subscribers' instruments part of the heritable subject for purposes of deduction?

Ratio Decidendi

Switchboards and repairs to roofs, so far as incidental to the renewal of poles and standards, are proper subjects of deduction from the gross assessable rental, but subscribers' instruments are not part of the heritable subjects and no deductions fall to be made in respect of them.

Court Disposition

Appeal allowed in part; deductions for repairs to switchboards and roofs (incidental to renewal of poles/standards) permitted; deduction for subscribers' instruments disallowed.

Orders

  • Remit to Lord Ordinary to proceed with assessment in accordance with findings.
  • No expenses awarded to either party in the Inner House.