Magistrates of Kilmarnock v. Donald & Morton [1900] ScotLR 37_417 (14 February 1900)

Magistrates of Kilmarnock v. Donald & Morton [1900] ScotLR 37_417 (14 February 1900)

Auctioneers who are not owners or in charge of cattle at the time of entry into the burgh are not personally liable for petty customs. The right to levy such customs is against the person bringing the goods into the burgh, and there is no legal basis to compel auctioneers to disclose business records to facilitate municipal claims against third parties.

Citation
[1900] ScotLR 37_417
Parties
Pursuer: Provost, Magistrates, and Town Council of the Burgh of Kilmarnock; Defender: Donald & Morton
Jurisdiction
Scotland
Judgment Date
14 February 1900
Procedural Posture
Civil / Appeal From Sheriff Court to Court of Session, Inner House, First Division
Outcome
Appeal dismissed in part; interlocutor of Sheriff-Substitute recalled in part; proof allowed only on limited averment; otherwise, pursuers' claims found irrelevant and insufficient in law; pursuers (appellants) found liable in expenses of appeal.
Legal Topics
Levy of Petty Customs, Liability for Municipal Dues, Auctioneer Liability, Production of Documents, Burden of Proof in Municipal Claims
Local Government Law Customs and Excise Levy of Petty Customs Liability for Municipal Dues Auctioneer Liability Production of Documents Burden of Proof in Municipal Claims

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Parties

Provost, Magistrates, and Town Council of the Burgh of Kilmarnock

Pursuer

Donald & Morton

Defender

Procedural Posture

Civil / Appeal From Sheriff Court to Court of Session, Inner House, First Division

Legal Issues

  1. 1 Whether auctioneers (defenders) are personally liable for petty customs on cattle brought for sale within the burgh
  2. 2 Whether defenders can be compelled to produce lists or books to identify third-party consignors for municipal claims

Ratio Decidendi

Auctioneers who are not owners or in charge of cattle at the time of entry into the burgh are not personally liable for petty customs. The right to levy such customs is against the person bringing the goods into the burgh, and there is no legal basis to compel auctioneers to disclose business records to facilitate municipal claims against third parties.

Court Disposition

Appeal dismissed in part; interlocutor of Sheriff-Substitute recalled in part; proof allowed only on limited averment; otherwise, pursuers' claims found irrelevant and insufficient in law; pursuers (appellants) found liable in expenses of appeal.

Orders

  • Proof allowed to pursuers on averment that cattle were brought for sale within the burgh by defenders.
  • All other conclusions of the summons dismissed as irrelevant and insufficient in law.