Wood v. Western Cemetery Co., Ltd [1912] ScotLR 930 (10 July 1912)

Wood v. Western Cemetery Co., Ltd [1912] ScotLR 930 (10 July 1912)

Land fenced off and enclosed for cemetery purposes, laid out as lairs and not used for any other purpose, is 'exclusively appropriated as burial ground' within the meaning of the Rating Exemptions (Scotland) Act 1874, sec. 1, regardless of whether the cemetery is operated for profit. The statutory exemption applies to such land, and the profit motive of the owner is irrelevant to the exemption's application.

Citation
[1912] ScotLR 930
Parties
Pursuer: William James Wood; Defender: Western Cemetery Company, Limited
Jurisdiction
Scotland
Judgment Date
10 July 1912
Procedural Posture
Civil / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division
Outcome
Appeal dismissed; action dismissed; exemption upheld for the defenders.
Legal Topics
Rating and Assessment, Statutory Exemption, Cemetery Law, Interpretation of 'exclusively Appropriated', Profit Making Undertakings and Exemptions
Local Government Law Taxation Law Property Law Rating and Assessment Statutory Exemption Cemetery Law Interpretation of 'exclusively Appropriated' Profit Making Undertakings and Exemptions

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Parties

William James Wood

Pursuer

Western Cemetery Company, Limited

Defender

Procedural Posture

Civil / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division

Legal Issues

  1. 1 Whether land fenced off and enclosed for cemetery purposes but only partially used for interments is 'exclusively appropriated as burial ground' under the Rating Exemptions (Scotland) Act 1874, sec. 1.
  2. 2 Whether a profit-making cemetery company can claim exemption from local rates under the Act.

Ratio Decidendi

Land fenced off and enclosed for cemetery purposes, laid out as lairs and not used for any other purpose, is 'exclusively appropriated as burial ground' within the meaning of the Rating Exemptions (Scotland) Act 1874, sec. 1, regardless of whether the cemetery is operated for profit. The statutory exemption applies to such land, and the profit motive of the owner is irrelevant to the exemption's application.

Court Disposition

Appeal dismissed; action dismissed; exemption upheld for the defenders.

Orders

  • The Court adhered to the Lord Ordinary's judgment dismissing the action.
  • The defenders are entitled to exemption from assessment for the land exclusively appropriated as burial ground.