Philip v. Elgin Assessor [1911] ScotLR 160 (13 December 1911)

Philip v. Elgin Assessor [1911] ScotLR 160 (13 December 1911)

Given the physical contiguity, common ownership, and integrated use of the hotel and stables as one business, with communication between the parts and occupation as a single holding, the hotel and stables are properly entered as a unum quid in the valuation roll under the Lands Valuation Acts.

Citation
[1911] ScotLR 160
Parties
Appellant: John Philip; Respondent: Elgin Assessor
Jurisdiction
Scotland
Judgment Date
13 December 1911
Procedural Posture
Valuation Appeal / Appeal From County Valuation Committee to Court of Session, Inner House, First Division
Outcome
Appeal dismissed; determination of the valuation committee upheld.
Legal Topics
Valuation Roll Entries, Cumulo Vs. Separate Valuation, Hotel and Stables Assessment, Finance (1909–10) Act 1910, Pertinents Under Lands Valuation Acts
Property Law Taxation Law Administrative Law Valuation Roll Entries Cumulo Vs. Separate Valuation Hotel and Stables Assessment Finance (1909–10) Act 1910 Pertinents Under Lands Valuation Acts

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Parties

John Philip

Appellant

Elgin Assessor

Respondent

Procedural Posture

Valuation Appeal / Appeal From County Valuation Committee to Court of Session, Inner House, First Division

Legal Issues

  1. 1 Whether hotel and stables should be entered as one subject or separately in the valuation roll
  2. 2 Whether stables are a pertinent of the hotel under the Lands Valuation Acts

Ratio Decidendi

Given the physical contiguity, common ownership, and integrated use of the hotel and stables as one business, with communication between the parts and occupation as a single holding, the hotel and stables are properly entered as a unum quid in the valuation roll under the Lands Valuation Acts.

Court Disposition

Appeal dismissed; determination of the valuation committee upheld.

Orders

  • Hotel and stables to remain entered as one subject in the valuation roll.