Glasgow and South-Western Railway Company v Assessor for Greenock
| Jurisdiction | Scotland |
| Judgment Date | 20 July 1898 |
| Date | 20 July 1898 |
| Docket Number | No. 194. |
| Court | Court of Session |
Ld. Kyllachy, Ld. Stormonth-Darling.
Valuation ActsProcedureAppealForm of CaseRemit for restatement.
VOL.XXV.] COURT OF SESSION, &c. 1229 No. 194. July 20, 1898. Glasgow and South-Western Railway Co. v. Assessor for Greenock. Lands Valuation Appeal Court. Ld. Kyllachy. LdStormonth-Darling. Case 192. GLASGOW AND SOUTH-WESTERN RAILWAY COMPANY, Appellants.- : Balfour, Q.C.-Clyde. ASSESSOR FOR GREENOCK, Respondent.-Burnet. Valuation Acts-Procedure-Appeal-Form of Case-Remit for restatement.- A case for appeal against a decision of burgh magistrates contained merely a narrative of what took place before the magistrates, and a statement that certain evidence was led, and that the magistrates arrived at certain conclusions, with an appendix containing a print of the evidence. Case remitted to be restated, with directions to the magistrates to set forth the facts bearing on the matters at issue which they find to be admitted or proved or within their personal knowledge, and also the grounds of their decision. Valuation Acts-Value-Consideration other than the rent.- A piece of ground belonging to a railway company was let for 2 a year, on the condition that the tenant should be bound to remove at any time on receiving one month's notice. Held that the ground was not bona fide let for a yearly rent conditioned as its fair annual value, and that the lease consequently fell to be disregarded. Valuation Acts-Value-Ground belonging to a railway company not yet occupied for the purposes of the undertaking.- A small piece of ground adjacent to the station of a railway company in a burgh, and acquired by the company for the purposes of their undertaking, but not yet occupied for such purposes, and not included in the railway assessor's valuation, was entered by the burgh assessor in the burgh Valuation-roll at 205. The railway company appealed to the magistrates, and maintained that the ground ought not to be entered in any Valuation-roll, in respect that it was in its present state incapable of being let or of yielding rent. The magistrates reduced the valuation to 153, 15s. The company appealed. In the case the magistrates stated that they were of opinion that the ground might reasonably be expected to let readily for ordinary commercial purposes, and that in view of the evidence adduced, and their own knowledge of the neighbourhood, the rent at which it might reasonably be expected to let from year to year was 153, 15s. There was nothing stated in the case to the contrary. The Appeal Judges refused to disturb the valuation. Another piece of ground adjacent to the same railway station, and acquired by the company for the purposes of their undertaking, but not yet occupied for such purposes, and not included in the railway assessor's valuation, was entered by the burgh assessor at 207, as being five per cent on the price paid by the company for the ground. The company appealed to the magistrates. From evidence led by the company before the magistrates it appeared that the ground had recently been put in the market by the company, and had been let on a yearly tenancy at a rent of 16 a year. There was no counter evidence. The magistrates confirmed the valuation. The company appealed. In the case the magistrates stated that having considered the evidence, and in view of their personal knowledge of the neighbourhood, they were of opinion that the rent at which the assessor had entered the ground was the rent at which, in its actual state, it might reasonably be expected to let. The Valuation Appeal Judges reduced the valuation to 16, holding that the rent of 16, for which the company had let the ground in the open market, was prima facie its true value in its actual state, and, there being no counter evidence, that the magistrates were not justified in disregarding that rent. AT a meeting of the Magistrates of Greenock, held on 28th September 1897, for hearing appeals against valuations made by the Assessor of the burgh under the Valuation of Lands (Scotland) Acts, the Glasgow and South-Western Railway Company appealed against 1230 CASES DECIDED IN THE [FOURTH SERIES No. 194. July 20, 1898. Glasgow and South-Western Railway Co. v. Assessor for Greenock. the following entries in the roll for the year ending Whitsunday 1898 No. Description Situation. Proprietor. Occupier. Yearly Rent or Value. 1 Ground. East side of Campbell street. The Glasgow and South-Western Railway Company, per J.A.Mackenzie, Solicitor, st Enoch, Station ,Glasgow 130 2Ground. East side of Princes Pier Station [Same entry.] [Same entry.] 205 3Ground Port Glasgow road [Same entry.] [Same entry.] 2641 4Ground. Lynedoch Street and Drumfrochar Road. [Same entry.] [Same entry.] 207 The Magistrates, after hearing evidence, sustained the appeal to the extent of substituting 97, 10s. for 130 in entry No. 1; 153, 15s. for 205 in entry No. 2; 1980, 15s. for 2641 in entry No. 3. With regard to entry No. 4, they dismissed the appeal and affirmed the Assessor's valuation. The Railway Company obtained a ease. The case, after narrating the appeal to the Magistrates and setting forth the entries, was in the following terms:- " The appellants admitted that the subjects entered in the burgh Valuation-roll belonged to them, and were not included in the valuation, of the railway undertaking made by the Railway Assessor. " The local Assessor stated that he had ascertained that the Railway Assessor did not include the subjects in question on his roll, and that he declined to do so ; and under these circumstances it was imperative on him to place them on his roll. He had accordingly called upon the appellants to furnish him with the requisite information for entering these subjects on the burgh Valuation-roll, and when he received that information he had entered the subjects on his roll at the values before mentioned. "With reference to entry No. 1, the appellants produced a missive of set, dated 14th September 1897, in the following terms:- "' I hereby agree to take the ground at Campbell Street, Greenock, lately unoccupied, from Martinmas 1897 till Martinmas 1898, and that at the rent of two pounds sterling per annum, payable half-yearly at the usual terms; and 1 bind myself not in any way to interfere with the peace of the other tenants, nor to sublet the subjects, or any part thereof, without your consent in writing. I also agree to free and relieve the company of all responsibility in the event of injury to crops, &c, through fire, however caused. I further agree to keep and maintain the fences in good order and condition VOL. XXV.] COURT OF SESSION, &c. 1231 No. 194. July 20, 1898. Glasgow and South-Western Railway Co. v. Assessor for Greenock. during the period of this tenancy, and to remove from said subjects at any time on receiving one month's notice if they are required for railway purposes or sold. ALLAN M'KECHNIE, "19 W. Blackhall Street. p. A. C " Thereafter William Hutchison, factor, Glasgow, was examined,and a copy of his evidence is appended hereto. A plan of the ground was produced by the witness marked with the letter ' A,' which plan is herewith submitted. " With reference to entry No. 2, the appellants produced agreement and lease between them and John Wilmot, 16 London Street, Glasgow, and examined John Pinkerton, their assistant engineer, and the said William Hutchison, and a copy of their evidence is appended hereto. A plan of the ground was produced by the said John Pinker-ton marked with the letter ' B,' which plan is herewith submitted. " With reference to entry No. 3, the appellants examined the said John Pinkerton, Robert Macpherson, C.A., Greenock, and the said William Hutchison. A copy of their evidence is appended hereto. A plan of the ground was produced by the said John Pinkerton, marked with the letter ' C,' and is herewith submitted. " With reference to entry No. 4, the appellants examined the said John Pinkerton, Robert Macpherson, and William Hutchison, and a copy of their evidence is appended hereto. A plan of the ground was produced by the said John Pinkerton, and is marked with the letter ' D,' and which plan is herewith submitted. " The Magistrates, on the conclusion of the evidence, heard parties, and held- "First, that the several subjects in question not having been valued by the Assessor of Railways as part of the appellants' railway undertaking, fall to be entered in the Greenock burgh Valuation-roll. " Second, that the missive of set between the appellants and Allan M'Kechnie, dated 14th September 1897, falls to be disregarded, because it was entered into subsequent to the lodgment of the appeal, and otherwise that it formed no basis for arriving at the true value of the subjects. " Third, that with reference to the valuation by the local Assessor of the subjects Nos. 1, 2, and 3, the Magistrates, having regard to the character and condition of the several subjects, and the use which the appellants were making of the same, sustained the appeal to the extent of substituting the following sums, viz." [then followed the sums as given above.] " The Magistrates dismissed the appeal quoad the subjects forming entry No. 4, and affirmed the valuation of the local Assessor at 207. " Fourth, that the appellants fall to be entered as proprietors and as occupiers of the several subjects referred to. " The appellants declared themselves dissatisfied with the determination of the Magistrates, and required them to state specially and sign the case, which is here stated accordingly." Appended to the print of the case were " the grounds of appeal or complaint submitted by the appellants." With respect to entry No. 1, the appellants stated :-" This entry relates to a plot of land extending to '540 decimal or one-thousandth parts of an acre . . . It is land ultimately intended for railway purposes, but is laid down in grass and fenced...
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