Lands Valuation (Scotland) Act 1854

JurisdictionUK Non-devolved
Citation1854 c. 91
Anno Regni VICTORI, Britanniarum Regin,Decimo Septimo & Decimo Octavo. An Act for the Valuation of Lands and Heritages inScotland .

(17 & 18 Vict.) C A P. XCI.

[10th August 1854]

'WHEREAS it is expedient that One uniform Valuation be established of Lands and Heritages inScotland , according to which all public Assessments leviable or that may be levied according to the Real Rent of such Lands and Heritages may be assessed and collected, and that Provision be made for such Valuation being annually revised:' Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:

S-I Commissioners of Supply and Magistrates of Burghs to make up Valuation Roll annually.

I Commissioners of Supply and Magistrates of Burghs to make up Valuation Roll annually.

I. The Commissioners of Supply of every County and the Magistrates of every Burgh inScotland respectively shall annually cause to be made up a Valuation Roll, showing the yearly Rent or Value for the Time of the whole Lands and Heritages within such County or Burgh respectively and separately, within each Parish or Part of a Parish situated within such County or Burgh respectively, and specifying in each Case the Nature of such Lands and Heritages, and the Names and Designations of the Proprietors or reputed Proprietors, and where there are Tenants or Occupiers, of the Tenants and of the Occupiers thereof respectively; and within Two Months after the passing of this Act, the Commissioners of Supply of each County, and the Magistrates of each Burgh, shall hold a Meeting and adopt such Measures as will enable the First Valuation Roll under this Act to be made up by the Fifteenth Day of August , One thousand eight hundred and fifty-five.

S-II Officer of Inland Revenue to assist the Commissioners of Supply and Magistrates in making up the Valuation Roll.

II Officer of Inland Revenue to assist the Commissioners of Supply and Magistrates in making up the Valuation Roll.

II. In making up the Valuation Roll, the Commissioners of Supply and Magistrates respectively may take the Assistance of the Officer of Inland Revenue charged with the Duty of assessing to the Income Tax in such County or Burgh respectively; and such Commissioners and Magistrates respectively may, from Time to Time, as often as they may deem it necessary, by their Order in Writing, to be signed by their Clerk, require any Officer of Inland Revenue, charged with the Duty of assessing the Income Tax in such County or Burgh respectively, to appear before them when and where, and as often as such Commissioners and Magistrates respectively may deem expedient, and to produce all Assessments and other Documents in the Custody or Power of such Officer relating to the Value of, or Assessment on, all or any of the Property within the several Parishes or Places within his District or Division, and to be examined on Oath, and answer such Questions as the said Commissioners and Magistrates respectively may put to him touching the said Assessments, or the Value of the Property contained therein: Provided always, that it shall be in the Power of such Commissioners or Magistrates, if they think fit, not to insert in any Valuation Roll under this Act, the Names or Designations of the Tenants or Occupiers of any Lands and Heritages separately let for a shorter Period than One Year, or at a Rent not amounting to Four Poundsper Annum .

S-III Appointment and Duties of Assessors.

III Appointment and Duties of Assessors.

III. In order to the making up of such Valuation, the Commissioners of Supply of each County, and the Magistrates of each Burgh respectively shall, as Occasion requires, appoint One or more fit and proper Persons to be Assessors or Assessor for the Purposes of this Act; and it shall be the Duty of such Assessors annually to ascertain and assess the yearly Rent or Value of the several Lands and Heritages within the County or Burgh respectively, other than the Lands and Heritages of Railway and Canal Companies, which are herein-after specially provided for, and to make up such Valuation Roll thereof in the Manner by this Act prescribed; and every such Assessor shall be appointed either for the whole County or Burgh, or for some particular Portion or District thereof, to be prescribed by the Commissioners of Supply or Magistrates respectively; and every such Assessor shall, on being appointed by the said Commissioners of Supply or Magistrates respectively, and before entering upon the Duties of his Office, declare that he will faithfully and honestly perform the Duties thereof; and every such Assessor shall be removeable at the Pleasure of the said Commissioners or Magistrates respectively.

S-IV Assessors to make up Valuation Roll by 15th August in each Year.

IV Assessors to make up Valuation Roll by 15th August in each Year.

IV. In every County and Burgh the First Valuation Roll to be made up as aforesaid under this Act shall be made up by the Assessors acting under this Act on or before the Fifteenth Day ofAugust One thousand eight hundred and fifty-five; and a new Valuation Roll shall be annually made up by the Assessors on or before the Fifteenth Day of August in every subsequent Year.

S-V Notice to be given to Persons whose Property is valued.

V Notice to be given to Persons whose Property is valued.

V. On or before the Twenty-fifth Day ofAugust , and not earlier than the Fifteenth Day of July in each Year, the Assessor shall transmit or cause to be transmitted to each Person included in his Valuation, whether as Proprietor or Tenant or Occupier, a Copy of every Entry in such Valuation Roll wherein such Person shall be set forth either as Proprietor or Tenant or Occupier, along with a Notice to such Person that if he considers himself aggrieved by such Valuation he may appeal against the same to the Commissioners of Supply of the County or to the Magistrates of the Burgh, as the Case may be, in Terms of this Act, or may obtain Redress without the Necessity of such Appeal, by satisfying the Assessor, on or before the Eighth Day of September in each Year, that he has well-founded Ground of Complaint; and such Copy and Notice may be served by handing the same to such Person personally, or leaving the same, or sending it through the Post Office, at his Residence or usual Place of Abode; and where the Residence or Place of Abode of such Person is unknown, it shall be sufficient if Service be made as aforesaid upon his Factor or Agent, or be addressed to him at the Office of the Clerk of Supply of the County or Town Clerk of the Burgh, as the Case may be: Provided always, that where, in making up his Valuation as aforesaid, the Assessor is merely to repeat an Entry which occurred in the Valuation of the immediately preceding Year, it shall not be necessary for the Assessor to transmit such Copy and Notice as aforesaid to the Person or Persons specified in such merely repeated Entry.

S-VI Yearly Rent or Value, how to be estimated.

VI Yearly Rent or Value, how to be estimated.

VI. In estimating the yearly Value of Lands and Heritages under this Act, the same shall be taken to be the Rent at which, one Year with another, such Lands and Heritages might in their actual State be reasonably expected to let from Year to Year; and where such Lands and Heritages consist of Woods, Copse, or Underwood, the yearly Value of the same shall be taken to be the Rent at which such Lands and Heritages might in their natural State be reasonably expected to let from Year to Year, as Pasture or Grazing Lands; and where such Lands and Heritages arebon fide let for a yearly Rent conditioned as the fair annual Value thereof, without Grassum or Consideration other than the Rent, such Rent shall be deemed and taken to be the yearly Rent or Value of such Lands and Heritages in Terms of this Act: Provided always, that if such Lands and Heritages be let upon a Lease the stipulated Duration of which is more than Twenty-one Years from the Date of Entry under the same, or in the Case of Minerals more than Thirty-one Years from such Date of Entry, the Rent payable under such Lease shall not necessarily be assessed as the yearly Rent or Value of such Lands and Heritages, but such yearly Rent or Value shall be ascertained in Terms of this Act irrespective of the Amount of Rent payable under such Lease, and the Lessee under such Lease shall be deemed and taken to be also the Proprietor of such Lands and Heritages in the Sense of this Act, but shall be entitled to Relief from the actual Proprietor thereof, and to Deduction from the Rent payable by him to such actual Proprietor, of such Proportion of all Assessments laid on upon the Valuations of such Lands and Heritages made under this Act, and payable by such Lessee as Proprietor in the Sense of this Act, as shall correspond to the Rent payable by such Lessee to such actual Proprietor as compared with the Amount of such Valuation.

S-VII Assessor may call for written Statement of Rent.

VII Assessor may call for written Statement of Rent.

VII. It shall be lawful for any Assessor acting under this Act to call upon any Person, being a Proprietor or reputed Proprietor or Tenant or Occupier within the County or Burgh or District for which such Assessor is appointed, for a written Statement of the yearly Rent or Value and of all other Particulars required by this Act of all Lands and Heritages within...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT