Macpherson v. Jamieson [1901] ScotLR 39_150 (28 November 1901)

Macpherson v. Jamieson [1901] ScotLR 39_150 (28 November 1901)

Entries in a merchant's account that are illegal under the Tippling Act 1751 must be disregarded for all purposes, including interruption of prescription; thus, if no valid entry exists within the prescriptive period, the debt is prescribed.

Citation
[1901] ScotLR 39_150
Parties
Pursuer/respondent: Mrs Margaret Macpherson or Mackay; Defender/appellant: James Jamieson
Jurisdiction
Scotland
Judgment Date
28 November 1901
Procedural Posture
Civil Appeal / Appeal From Sheriff to Court of Session Inner House
Outcome
appeal allowed; defender assoilzied (absolved)
Legal Topics
Prescription, Triennial Prescription, Illegality of Contract, Tippling Act, Merchant's Account
Civil Law Commercial Law Prescription Triennial Prescription Illegality of Contract Tippling Act Merchant's Account

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Parties

Mrs Margaret Macpherson or Mackay

Pursuer/respondent

James Jamieson

Defender/appellant

Procedural Posture

Civil Appeal / Appeal From Sheriff to Court of Session Inner House

Legal Issues

  1. 1 Whether entries in a spirit merchant's account, made illegal by the Tippling Act 1751, can interrupt the triennial prescription period for debt recovery.
  2. 2 Whether the constitution and resting-owing of the debt was proved by the writ or oath of the defender.

Ratio Decidendi

Entries in a merchant's account that are illegal under the Tippling Act 1751 must be disregarded for all purposes, including interruption of prescription; thus, if no valid entry exists within the prescriptive period, the debt is prescribed.

Court Disposition

appeal allowed; defender assoilzied (absolved)

Orders

  • Interlocutors appealed from recalled.
  • Plea of prescription sustained for the defender.