Abercromby and Others v. Badenoch and Others [1909] ScotLR 18 (24 June 1909)

Abercromby and Others v. Badenoch and Others [1909] ScotLR 18 (24 June 1909)

Trustees who, as mid-superiors, have imposed restrictions on fishing and receive no rents or profits are not 'proprietors' within the meaning of the Valuation of Lands (Scotland) Act 1854 and are not liable to be entered in the valuation roll or assessed. The Court of Session is competent to grant declarator and interdict in such circumstances.

Citation
[1909] ScotLR 18
Parties
Pursuer: Sir George William Abercromby of Birkenbog and Forglen, Bart., and others, as trustees on behalf of the riparian proprietors of the river Deveron; Defender: John A. Badenoch, assessor of the burgh of Banff; James Morrison, solicitor, Banff, clerk and treasurer of the District Board of the river Deveron, for himself and as representing the District Fishery Board; the Parish Council of Banff; C. W. Cosser, collector of poor and school rates of the parish of Banff; the Provost, Magistrates, and Councillors of the Royal Burgh of Banff; Alexander Simpson, burgh collector
Jurisdiction
Scotland
Judgment Date
24 June 1909
Procedural Posture
Civil / Judgment at First Instance (outer House)
Outcome
Declarator and interdict granted; action otherwise dismissed.
Legal Topics
Valuation Roll, Assessment Relief, Competency of Action, Definition of Proprietor, Interdict, Declarator
Administrative Law Property Law Taxation Valuation Roll Assessment Relief Competency of Action Definition of Proprietor Interdict +1 more

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Parties

Sir George William Abercromby of Birkenbog and Forglen, Bart., and others, as trustees on behalf of the riparian proprietors of the river Deveron

Pursuer

John A. Badenoch, assessor of the burgh of Banff; James Morrison, solicitor, Banff, clerk and treasurer of the District Board of the river Deveron, for himself and as representing the District Fishery Board; the Parish Council of Banff; C. W. Cosser, collector of poor and school rates of the parish of Banff; the Provost, Magistrates, and Councillors of the Royal Burgh of Banff; Alexander Simpson, burgh collector

Defender

Procedural Posture

Civil / Judgment at First Instance (outer House)

Legal Issues

  1. 1 Whether trustees, as mid-superiors who imposed fishing restrictions and received no income, are liable to be entered in the valuation roll as proprietors and assessed accordingly under the Valuation of Lands (Scotland) Act 1854.
  2. 2 Whether an action for declarator and interdict is competent in the Court of Session to challenge such an entry and assessment.

Ratio Decidendi

Trustees who, as mid-superiors, have imposed restrictions on fishing and receive no rents or profits are not 'proprietors' within the meaning of the Valuation of Lands (Scotland) Act 1854 and are not liable to be entered in the valuation roll or assessed. The Court of Session is competent to grant declarator and interdict in such circumstances.

Court Disposition

Declarator and interdict granted; action otherwise dismissed.

Orders

  • Decree granted in terms of the declaratory conclusion and conclusion for interdict.
  • Action dismissed quoad ultra (as to the reduction of the valuation roll entry).