Aberdeen Town Council v. British Linen Bank [1910] ScotLR 151 (09 December 1910)

Liability as 'owner' under the Act attaches only to the portion of property from which the party is in actual receipt of rents; the Bank, having received rents only from the built-on portion, is liable only for the assessment corresponding to that portion's frontage, not the unbuilt-on portion.

Citation: [1910] ScotLR 151
Parties: Pursuer: Aberdeen Town Council; Defender: British Linen Bank
Jurisdiction: Scotland
Judgment Date: 09 December 1910
Procedural Posture: Civil / Appeal (reclaiming Note) From Lord Ordinary's Interlocutor
Outcome: reclaiming note refused; interlocutor adhered to
Legal Topics: Statutory Interpretation, Definition of Owner, Municipal Assessments, Feudal Tenure, Liability for Public Works

Local Government Law Property Law Statutory Interpretation Definition of Owner Municipal Assessments Feudal Tenure Liability for Public Works

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Parties

Aberdeen Town Council

Pursuer

British Linen Bank

Defender

Procedural Posture

Civil / Appeal (reclaiming Note) From Lord Ordinary's Interlocutor

Legal Issues

1 Whether the British Linen Bank was liable as 'owner' under the Aberdeen Municipality Extension Act 1871 for the whole or part of the assessment for street paving abutting their property.
2 Whether receipt of rents from only the built-on portion of the property made the Bank liable for assessment on the unbuilt-on portion.

Ratio Decidendi

Court Disposition

reclaiming note refused; interlocutor adhered to

Orders

Defenders (British Linen Bank) to pay £160, 3s. 1d. with legal interest from 11 August until payment for the built-on portion.
Defenders assoilzied (absolved) from liability for the unbuilt-on portion.