Hardie v Assessor for West Lothian.; Hastie v Assessor for West Lothian
| Jurisdiction | Scotland |
| Judgment Date | 01 March 1940 |
| Date | 01 March 1940 |
| Docket Number | No. 28. |
| Court | Lands Valuation Appeal Court (Scotland) |
Lands Valuation Appeal Court.
Ld. Fleming. Lord Wark. Ld. Robertson.
Valuation—Value—Subjects—Derating—"Agricultural lands and heritages"—Piggeries—Lands used for stock rearing—Feeding stuffs not produced on lands—Whether used for "agricultural or pastoral purposes only"—Rating and Valuation (Apportionment) Act, 1928 (18 and 19 Geo. V, cap. 44), sec. 9 (11).
Three separate subjects, in each of which the business of breeding, rearing and fattening pigs was carried on, occupied plots of ground varying in extent from one-half to three-quarters of an acre. On each plot were a dwelling-house and erections for the pigs. Of each of the two larger plots a part was used as a run for the pigs, the grass and roots on which they consumed. On the smallest there was a yard, but no grass.
Held that, in order to bring the subjects within the category of "lands used for agricultural or pastoral purposes only," it was sufficient that they should be used wholly for breeding, rearing and fattening animals fit for human consumption, and that it was unnecessary to consider to what extent the stock was fed upon foodstuffs grown on the lands; and accordingly that the subjects here in question were "agricultural lands and heritages" within the meaning of sec. 9 (11) of the Rating and Valuation (Apportionment) Act, 1928.
At a meeting of the Valuation Committee of the County of West Lothian, Adam Hardie, pig breeder and feeder, East Burnside, Broxburn, and William Hastie, pig breeder and feeder, East Burnside, Broxburn, appealed against entries in the Valuation Roll of the county for the year ending Whitsunday 1940, in which Hardie appeared as the tenant of two subjects described as "House and Piggery, East Burnside" and "House, Piggery and Stable, East Burnside" at the gross and also at the rateable values of £40 and £35 respectively, and Hastie as the tenant of one subject described as "House, Piggery and Garden, East Burnside;" at the gross and also at the rateable value of £38. They craved that the subjects should be entered in terms of the Rating and Valuation (Apportionment) Act, 1928,1 as agricultural lands and heritages and be derated, and the rateable values fixed at £5, £4, 5s. and £4, 15s. respectively. The Valuation Committee having dismissed the appeals, each appellant craved and obtained a stated case on appeal to the Lands Valuation Appeal Court. [Cases 760 and 761.]
The cases set forth that no evidence was led on behalf of the
appellants or the Assessor, but the following facts were admitted or were within the knowledge of the Committee:—
"Hardie's Case. "
"The said Adam Hardie is tenant of subjects owned by (1) Mrs Janet M. Campbell, and (2) the heritable creditors of James Cavanagh, both subjects being situated at East Burnside, Broxburn. In them he carries on the business of pig breeding, pig rearing and pig fattening for sale. The subjects are situated a short distance from each other, on opposite sides of the same road. Appellant devotes his full time and attention to the business carried on in the subjects and he is assisted by two whole-time employees. (1) Subjects owned by Mrs Janet M. Campbell.—The subjects consist of a house, piggery and yard. The house is a cottage comprising four rooms and a kitchen and is occupied by one of the appellant's employees. The area of the ground occupied by the subjects extends to about one-half of an acre, and of this approximately one-tenth of an acre is used as a yard, the balance being covered by buildings and erections all used in connexion with the breeding, rearing and fattening of pigs. The yard is not in grass. It is used as a run for the pigs. No crops, roots, or feeding substances of any kind are produced or can be produced from the ground. The pigs are fed entirely on feeding stuffs that are bought and brought in from various outside sources. (2) Subjects owned by the Heritable Creditors of James Cavanagh.—The subjects consist of a house, piggery, stable and ground. The house is a cottage comprising a room, kitchen and scullery and is occupied by the appellant. The area of ground occupied by the subjects extends to 607 acre, and of this approximately one-quarter of an acre is...
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