Aberdeen City Parish v. Caledonian Railway Co. [1906] ScotLR 43_771 (14 July 1906)

Aberdeen City Parish v. Caledonian Railway Co. [1906] ScotLR 43_771 (14 July 1906)

Deductions for repairs, insurance, and other expenses under section 37 of the Poor Law (Scotland) Act 1845 must be calculated at the same percentage as such expenses over the whole railway undertaking bear to its cumulo valuation, not based on the character of property within the parish; the deduction is to be applied to the apportioned value for the parish.

Citation
[1906] ScotLR 43_771
Parties
Pursuer/respondent: Aberdeen City Parish; Defender/appellant: Caledonian Railway Company
Jurisdiction
Scotland
Judgment Date
14 July 1906
Procedural Posture
Civil Appeal / Appeal From Sheriff Court to Court of Session Inner House, First Division
Outcome
appeal allowed; interlocutor of Sheriff-Substitute recalled
Legal Topics
Valuation for Rating, Deductions for Repairs, Apportionment of Railway Value, Poor Rates, Statutory Interpretation
Taxation Local Government Railways Valuation for Rating Deductions for Repairs Apportionment of Railway Value Poor Rates Statutory Interpretation

Case Brief

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Parties

Aberdeen City Parish

Pursuer/respondent

Caledonian Railway Company

Defender/appellant

Procedural Posture

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

Legal Issues

  1. 1 Whether deductions for repairs, insurance, and other expenses under section 37 of the Poor Law (Scotland) Act 1845 should be calculated based on the average over the whole railway undertaking or only on the property within the parish.

Ratio Decidendi

Deductions for repairs, insurance, and other expenses under section 37 of the Poor Law (Scotland) Act 1845 must be calculated at the same percentage as such expenses over the whole railway undertaking bear to its cumulo valuation, not based on the character of property within the parish; the deduction is to be applied to the apportioned value for the parish.

Court Disposition

appeal allowed; interlocutor of Sheriff-Substitute recalled

Orders

  • Deductions for repairs, insurance, and other expenses to be calculated at the same percentage as over the whole undertaking.
  • Defenders/appellants entitled to a deduction of 35% from the valuation of their lands and heritages within Aberdeen City Parish.