West Highland Railway Co. and Another v. County Council of Inverness and Others [1904] ScotLR 41_795 (07 July 1904)

West Highland Railway Co. and Another v. County Council of Inverness and Others [1904] ScotLR 41_795 (07 July 1904)

Section 2 of the West Highland Railway Guarantee Act 1896 prohibits assessment of the railway for local rates at a value higher than the pre-acquisition value of the land, but provides no machinery for ascertaining or entering such value. The Court cannot order assessors to act outside their statutory duties, nor can it itself determine the value for rating purposes. Declarator of the pursuers' right is appropriate, but proof to ascertain value is incompetent and of no practical effect.

Citation
[1904] ScotLR 41_795
Parties
Pursuer: West Highland Railway Company; Pursuer: North British Railway Company; Defender: County Council of Inverness; Defender: County Council of Argyll; Defender: Parish Council of Kilmallie; Defender: Parish Council of Arisaig and Moidart; Defender: Parish Council of Glenelg; Defender: Assessor of Lands and Heritages for Inverness; Defender: Assessor of Lands and Heritages for Argyll; Defender: Assessor of Railways in Scotland
Jurisdiction
Scotland
Judgment Date
07 July 1904
Procedural Posture
Civil / Appeal (reclaiming Motion) From Lord Ordinary's Interlocutor
Outcome
Declarator granted in terms of the first and second conclusions; action dismissed against individual assessors; allowance of proof recalled; otherwise action dismissed.
Legal Topics
Valuation for Rating, Statutory Construction, Jurisdiction of Assessors, Casus Omissus, Declarator
Administrative Law Local Government Law Statutory Interpretation Valuation for Rating Statutory Construction Jurisdiction of Assessors Casus Omissus Declarator

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Parties

West Highland Railway Company

Pursuer

North British Railway Company

Pursuer

County Council of Inverness

Defender

County Council of Argyll

Defender

Parish Council of Kilmallie

Defender

Parish Council of Arisaig and Moidart

Defender

Parish Council of Glenelg

Defender

Assessor of Lands and Heritages for Inverness

Defender

Assessor of Lands and Heritages for Argyll

Defender

Assessor of Railways in Scotland

Defender

Procedural Posture

Civil / Appeal (reclaiming Motion) From Lord Ordinary's Interlocutor

Legal Issues

  1. 1 Whether section 2 of the West Highland Railway Guarantee Act 1896 restricts the valuation basis for local rates on the railway.
  2. 2 Whether the Court or any assessor has jurisdiction or duty to ascertain and enter the alternative statutory value for rating purposes.
  3. 3 Whether the absence of statutory machinery precludes enforcement of the statutory restriction.

Ratio Decidendi

Section 2 of the West Highland Railway Guarantee Act 1896 prohibits assessment of the railway for local rates at a value higher than the pre-acquisition value of the land, but provides no machinery for ascertaining or entering such value. The Court cannot order assessors to act outside their statutory duties, nor can it itself determine the value for rating purposes. Declarator of the pursuers' right is appropriate, but proof to ascertain value is incompetent and of no practical effect.

Court Disposition

Declarator granted in terms of the first and second conclusions; action dismissed against individual assessors; allowance of proof recalled; otherwise action dismissed.

Orders

  • Declarator that the defenders are not entitled to assess the railway at a higher value than the pre-acquisition value during the relevant period.
  • Action dismissed against individual assessors.