Inland Revenue v Donaldson & Company
| Jurisdiction | Scotland |
| Judgment Date | 17 January 1930 |
| Docket Number | No. 34. |
| Date | 17 January 1930 |
| Court | Lands Valuation Appeal Court (Scotland) |
Lands Valuation Appeal Court.
Lord Hunter. Lord Sands. Lord Fleming.
Valuation—Value—Subjects—Derating—"Industrial lands and heritages"—Wholesale seed merchants' premises where seeds cleaned, stored, and sold—Exceptions—"Distributive wholesale business"—"Storage"—Rating and Valuation (Apportionment) Act, 1928 (18 and 19 Geo. V. cap. 44), sec. 3 (1) (c) and (d).
A firm of seed merchants purchased large quantities of seed on the Continent and elsewhere, which they sold to retail distributors and others. The bulk of the seed could not be sold until it had been cleaned, and the process of cleaning, for which elaborate machinery was installed in the firm's premises, was carried out under regulations of the Board of Agriculture. The premises were extensive, large quantities of seed having to be stored both before and after purification.
Held that the subjects were not "industrial lands and heritages" within the meaning of sec. 3 (1) of the Rating and Valuation (Apportionment) Act, 1928, in respect (1) that they were primarily occupied and used for purposes of "storage," and also (2) (dub. Lord Sands) that they were primarily occupied and used for purposes of "distributive wholesale business"; and that they fell, accordingly, within exceptions (c) and (d).
In making up the Roll for the year ending Whitsunday 1930 the Assessor for Edinburgh marked as "Industrial" under the Rating and Valuation (Apportionment) Act, 1928,1 a "Seed cleaning warehouse" and "Machinery," occupied by John Donaldson & Company, seed merchants, at 13 Chapel Lane. The Valuation Committee having dismissed an appeal at the instance of the Inland Revenue Officer against this marking, the latter appealed to the Lands Valuation Appeal Court by stated case. [Case 486.]
The case set forth that the following facts were admitted or proved:—"(1) Messrs John Donaldson & Co. carry on business as seed merchants. They purchase large quantities of seed from the Continent and elsewhere, and sell it to retail distributors and others. About 85 per cent of the seed delivered to the firm is not in condition to be utilised until it has been cleaned and purified as aftermentioned. (2) Messrs John Donaldson & Co. have offices at St Giles Street, Edinburgh, where their transactions of sales and purchases are carried out, and from which their business is conducted. (3) The premises in question are used by Messrs Donaldson & Co. for the purpose of cleaning...
To continue reading
Request your trial
-
Moon v London County Council ; Potteries Electric Traction Company Ltd v Bailey
...and those outside. Many authorities were referred to and in but a few of them was any help to be obtained. In the case of the Inland Revenue v. Donaldson 1930 S.C. page 348 the benefit of the Act was refused to people upon the ground that the hereditament was primarily used for the purposes......
- Sedgwick (Revenue Officer for Camberwell) v Watney, Combe, Reid and Company, Ltd and Others (ex parte as to Certain Respondents)
-
MacDuff-Duncan Ltd v Assessor for Perthshire
...pp. 481–484, approving Lord Sands in Inland Revenue v. Easson BrothersSC, 1930 S. C. 480, at p. 485; Inland Revenue v. Donaldson & Co.SC, 1930 S. C. 348, Lord Sands at p. 9 Bogie v. Assessor for EdinburghSC, 1939 S. C. 262. 10 1 Edw. VII, cap. 22. 11 1930 S. C. 355. 12 18 and 19 Geo. V, cap......
- Ipswich Revenue Officer v Eastern Counties Farmers' Co-Operative Association, Ltd