Lord Middleton v Assessor for Ross-shire
| Jurisdiction | Scotland |
| Judgment Date | 01 March 1882 |
| Date | 01 March 1882 |
| Docket Number | No. 9. |
| Court | Court of Session |
Lord Lee, Lord Fraser.
Valuation-roll—Rent—Deductions—Use of furniture—Servants' labour—Horses—Carriages, &c.—
A proprietor appealed against the valuation of a deer forest and mansion-house which he had let for one year without a written lease. The tenant had the use of the proprietor's establishment of horses, furniture, and the labour of the out-door and in-door servants, and there was no evidence that this establishment was in excess of the tenant's requirements. Held that valuation of the deer forest and mansion-house was to be taken at the sum paid by the tenant under deduction of the cost of the establishment to the proprietor, as for the whole year, and not merely for the shooting season. Case 21.
At a meeting of the Valuation Committee of the county of Ross, on the 13th September 1881, Lord Middleton appealed against the following entry in the Valuation-roll for the parish of Applecross:—
| No. | Description and Situation of Subject. | Proprietor. | Occupier. | Tenant. | Length of Lease. | Yearly Rent or Value. |
| 142 | Mansion-house and Deer Forest, Grazings, Applecross. | Right Hon. Lord Middleton. | Proprietor for Mr Farquhar. | £1400 |
It was stated for the appellant that the subject of the above entry was let with other considerations to Mr Farquhar for the year's shooting, at a rent of £2000—the only offer made for it, though the forest had been advertised to be let for several months. The considerations received by Mr Farquhar for this rent consisted of the right of shooting over the forest, and of killing a maximum number of fifty stags; the right of fishing in the lochs and rivers; the use or occupation of the mansion-house, and furniture, gardens, carriages, horses, deer ponies, and boats; and the services of the house servants, eight foresters and gamekeepers, and eight gardeners. In addition to these the occupier had the produce of all the garden during his tenancy, free of all expenses for seed, manure, fuel, &c., the appellant also paying all the occupier's rates and taxes. Although the occupier, Mr Farquhar, like other shooting tenants in Scotland, would only be in residence probably for about three or four months, he would enjoy practically the result of the whole year's expenses incurred, and a deduction for the full year's payments was therefore now claimed from the rent received.
The appellant claimed a deduction of £1550 from the rent paid to him by the occupier, according to a detailed statement laid before the Commissioners,* the accuracy of which statement was not disputed, leaving the yearly rent of the mansion-house and deer forest at £450, the sum at which the appellant submitted that he ought to be assessed.
Taking, however, the abatement allowed in similar circumstances in 1874, by the assessor of the county at that time, after much...
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