Stirling Gaslight Company v Assessor for Stirling
| Jurisdiction | Scotland |
| Judgment Date | 15 February 1899 |
| Date | 15 February 1899 |
| Docket Number | No. 96. |
| Court | Court of Session |
Ld. Kyllachy, Ld. Stormonth-Darling.
Valuation Acts—Appeal—Procedure—Form of Case.—
A case for appeal contained a narrative of what took place before the magistrates, with the contentions of parties, and a statement that the magistrates arrived at certain conclusions, but did not set forth the facts found by the magistrates. It did not appear that the appellants had complained of the form of the case or requested the magistrates to make definite findings in fact. The Court dismissed the appeal, refusing to make a remit for re-statement, on the ground that the appellants were responsible for the form of the case unless they could shew that they had done their best to obtain a case properly stated.
At a Court of the Magistrates of the burgh of Stirling, held on 12th September 1898, to dispose of appeals against the valuations of the Burgh Assessor for the year ending Whitsunday 1899, the Stirling Gaslight Company, who were owners and occupiers of gasworks for the supply of the burgh and the adjoining district, appealed against an entry in the Valuation-roll, in which the yearly value of the gasworks was placed at £2685, and craved that the value should be entered at £1880. [Case 194.]
The magistrates on 16th September dismissed the appeal, and the company obtained a case for appeal.
The case showed that the Assessor had reached his valuation on the principle of deducting expenditure from income. The case further set forth that there was laid before the magistrates by the Assessor a statement giving on the one hand the income of the company and on the other hand their expenditure, and showing the deductions allowed by the Assessor from gross revenue, and the deductions which he claimed to make from the expenditure for, inter alia, salaries, feu-duties, rents and taxes, and stoves lent on hire belonging to the company to consumers of gas. The case then bore that the appellants contended that the Assessor had in certain respects specified underestimated the deductions from gross income, and overestimated the deductions from gross expenditure.
The case then stated that the magistrates, ‘having considered the appeal and the statements of parties,’ unanimously held that the deductions made by the Assessor in the various respects in dispute had been properly made. ‘The magistrates accordingly dismissed the appeal, and adhered to the Assessor's valuation.’
...
To continue reading
Request your trial
-
Assessor For Scottish Borders Council V. Stobo Castle Health Spa Limited
...findings in fact are not stated or if the findings are not a true reflection of the evidence (Stirling Gaslight Co v Ass for Stirling (1899) 1 F 583); but if a party has made representations unsuccessfully for additional findings in fact on uncontentious evidence, it would be an injustice i......
-
Aberdeen District Lunacy Board v Assessor for Aberdeenshire
...for GreenockSC, 25 R. 1229. 3 Union Tube Co. v. Assessor for CoatbridgeSC, 22 R. 583; Stirling Gas Light Co. v. Assessor for StirlingSC, 1 F. 583. 4 Jan. 25, 1883, 10 R. 5 Feb. 8, 1906, 8 F. 500. 1 25 R. 1229. * Supra, p. 743. 1 Authorities cited:Barony Parochial Board v. Assessor for Dumba......