Thorburn v Assessor for Peeblesshire
| Jurisdiction | Scotland |
| Judgment Date | 08 March 1941 |
| Date | 08 March 1941 |
| Docket Number | No. 22. |
| Court | Lands Valuation Appeal Court (Scotland) |
Lands Valuation Appeal Court.
Ld. Fleming. Lord Wark. Ld. Robertson.
ValuationValuation CommitteePowers of Committee in dealing with appealsValuation increased by Committee.
ValuationValueSubjects letRent as criterion of valueFurnished house let for six months at monthly rent with option to continue lease by arrangementAnnual value calculated by Assessor on basis of twelve monthly payments less allowance for rent of furnitureLands Valuation (Scotland) Act, 1854 (17 and 18 Vict. cap. 91), sec. 6.
A dwelling-house, which had stood in the Roll at the yearly rent or value of 80, was let to a tenant as a furnished house for six months from 1st April 1940, with an option to continue the tenancy, at a monthly rent of 25, which covered the house, furniture and linen, plate, &c. In making up the Roll for the year ending Whitsunday 1941, the Assessor treated the monthly rent as equivalent to an inclusive annual rent of 300, and, after calculating the annual value of the furniture, linen, &c., which he fixed at 113, he deducted that sum, together with 43 representing occupier's rates which he erroneously believed were being paid by the landlord, from the 300, and entered the balance of 144 in the Roll as the annual value of the heritable subjects. The Valuation Committee refused an appeal by the landlord against the entry of 144, and, in view of the Assessor's explanation of his mistake regarding occupier's rates, they increased his valuation to 187.
Held (1) that the Valuation Committee had exceeded their statutory powers in increasing the entry made by the Assessor in the Roll, their duty being merely to deal with appeals by refusing them or by sustaining them to such an extent as they might consider proper; (2) that the lease, being a composite lease of house and furnishings for six months only and for a monthly and not a yearly rent, did not afford a reliable basis for fixing the annual value of the house; and (3) that the previous entry should be restored to the Roll, in respect that the Assessor had failed to discharge the onus resting upon him of showing by evidence, which should have included a reference to comparable subjects, that the increase made by him was justifiable.
At a meeting of the Valuation Committee of the County of Peebles Michael V. Thorburn appealed against an entry in the Roll for the year ending Whitsunday 1941 under which he appeared as proprietor and occupier of a "House, garden and garageHyndlee, Venlaw," at the yearly rent or value of 144. He craved that the rent in the Roll should be 80. The Committee having dismissed the appeal, and increased the valuation to 187, the appellant appealed by stated case to the Lands Valuation Appeal Court.
The case set forth that the following facts were admitted or were held by the Committee to be proved or within their knowledge:"(1) That the subjects of appeal are the house, garden and garageHyndleebelonging to the appellant. (2)That the said subjects, together with the furniture and furnishings therein, were let to Mr de Jong from 3rd September 1939 till the termination of the present war at an inclusive rent of 27 per month, and that either party should have the option to terminate the lease on giving to the other three months' written notice prior to the date on which termination is to take place (3)On the termination of this lease, under the copy letter of 9th March 1940, addressed to Ronald Crawford, he became tenant of the subjects furnished for six months from 1st April 1940, with the option to continue the tenancy after that date by arrangement, the rent to be at the rate of 25 per month for both house and furniture, he being responsible for payment of the tenant's rates for the period of his occupancy, and for the upkeep of the gardenthe tenant giving at least two months' notice of termination of his tenancy and the owner giving similar notice if he wished possession. (4)That the subjects of appeal were entered in the Valuation Roll last year at 80, but, when the Assessor ascertained that the appellant had entered into the above minutes of let, he revalued the subjects and entered them in the Valuation Roll for the current year at 144. (5)Under a policy of insurance No. 737361 with the Alliance Assurance Company the appellant had insured the contents of Hyndlee for a sum of 500, and the policy contained a...
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