Bryden Petitioner [1914] ScotLR 35 (30 October 1914)

Bryden Petitioner [1914] ScotLR 35 (30 October 1914)

The Court held that the increment value duty payable as a result of feuing the glebe may be made a permanent burden on the glebe, as the same shall be ascertained, in terms of the Glebe Lands (Scotland) Act 1866.

Citation
[1914] ScotLR 35
Parties
Petitioner: Reverend James Henderson Bryden, B. D., minister of the parish of Markinch
Jurisdiction
Scotland
Judgment Date
30 October 1914
Procedural Posture
Petition / Final Judgment
Outcome
petition granted
Legal Topics
Glebe Lands, Increment Value Duty, Permanent Burden, Feuing, Casualties of Superiority
Church Law Property Law Tax Law Glebe Lands Increment Value Duty Permanent Burden Feuing Casualties of Superiority

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Parties

Reverend James Henderson Bryden, B. D., minister of the parish of Markinch

Petitioner

Procedural Posture

Petition / Final Judgment

Legal Issues

  1. 1 Whether increment value duty under the Finance (1909–10) Act 1910 can be made a permanent burden on the glebe upon feuing
  2. 2 Interpretation of sections 18 and 19 of the Glebe Lands (Scotland) Act 1866

Ratio Decidendi

The Court held that the increment value duty payable as a result of feuing the glebe may be made a permanent burden on the glebe, as the same shall be ascertained, in terms of the Glebe Lands (Scotland) Act 1866.

Court Disposition

petition granted

Orders

  • Petitioner authorised to feu the glebe
  • Increment value duty payable as a result of feuing to form a permanent burden on the glebe