M'Ewen v. Watt [1922] ScotLR 175 (27 January 1922)

M'Ewen v. Watt [1922] ScotLR 175 (27 January 1922)

The hypothetical rent for teind valuation of grass parks and policy grounds let seasonally for grazing is to be based on actual rents received, less deductions for oncosts that would fall on tenants under an eleven-year lease (fences, shepherding, rates, income tax), but not auctioneer's commission. Fire insurance premiums paid by tenants under lease, where the landlord is not bound to reinstate, are to be included as part of the teindable rental. The actual condition and use of the land, including restrictions and amenity considerations, must be taken into account.

Citation
[1922] ScotLR 175
Parties
Pursuer: Robert Finnie M'Ewen, Esquire of Marchmont, Berwickshire; Defender: Rev. Charles James Watt, minister of the parish of Polwarth; Defender: Sir John Hume Campbell, Bart, of Marchmont
Jurisdiction
Scotland
Judgment Date
27 January 1922
Procedural Posture
Teind Valuation Action / Inner House, First Division, Reclaiming Note (appeal) Against Lord Ordinary's Interlocutor
Outcome
Interlocutor of the Lord Ordinary recalled; teinds valued at £307, 12s. 4.5d. per annum, being one-fifth of the constant rent and value of £1538, 1s. 9d.
Legal Topics
Teinds (tithes), Valuation of Agricultural Land, Hypothetical Rent, Deductions From Rent, Fire Insurance Premiums as Rent
Property Law Ecclesiastical Law Taxation Teinds (tithes) Valuation of Agricultural Land Hypothetical Rent Deductions From Rent Fire Insurance Premiums as Rent

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Parties

Robert Finnie M'Ewen, Esquire of Marchmont, Berwickshire

Pursuer

Rev. Charles James Watt, minister of the parish of Polwarth

Defender

Sir John Hume Campbell, Bart, of Marchmont

Defender

Procedural Posture

Teind Valuation Action / Inner House, First Division, Reclaiming Note (appeal) Against Lord Ordinary's Interlocutor

Legal Issues

  1. 1 How should the hypothetical rent for teind valuation be determined for grass parks and policy grounds let seasonally for grazing?
  2. 2 Are deductions for oncost charges (fences, shepherding, rates, income tax) permissible in calculating teindable rent?
  3. 3 Should fire insurance premiums paid by tenants be included as part of the teindable rental?

Ratio Decidendi

The hypothetical rent for teind valuation of grass parks and policy grounds let seasonally for grazing is to be based on actual rents received, less deductions for oncosts that would fall on tenants under an eleven-year lease (fences, shepherding, rates, income tax), but not auctioneer's commission. Fire insurance premiums paid by tenants under lease, where the landlord is not bound to reinstate, are to be included as part of the teindable rental. The actual condition and use of the land, including restrictions and amenity considerations, must be taken into account.

Court Disposition

Interlocutor of the Lord Ordinary recalled; teinds valued at £307, 12s. 4.5d. per annum, being one-fifth of the constant rent and value of £1538, 1s. 9d.

Orders

  • Teinds, both parsonage and vicarage, of the lands in question declared to be of the constant yearly value of £307, 12s. 4.5d.
  • Constant rent and value of the lands and pertinents in stock and teind jointly fixed at £1538, 1s. 9d.