White Horse Distillers v Inland Revenue
| Jurisdiction | Scotland |
| Judgment Date | 30 January 1930 |
| Date | 30 January 1930 |
| Docket Number | No. 51. |
| Court | Lands Valuation Appeal Court (Scotland) |
Lands Valuation Appeal Court.
Lord Hunter. Lord Sands. Lord Fleming.
ValuationValueSubjectsDerating"Industrial lands and heritages"Premises for the repair of packing-cases and washing of bottles of whisky blendersExceptions"Distributive wholesale business"Rating and Valuation (Apportionment) Act, 1928 (18 and 19 Geo. V. cap. 44), sec. 3 (1) (c).
A company's business consisted in the blending, bottling, and selling of a proprietary whisky. They owned and occupied premises where empty packing-cases and bottles were collected, and where the packing-cases were repaired and repainted, and the bottles were washed and put into cases. The cases were then sent to other premises of the company where the bottles were filled, labelled, and packed in cases for export and for sale to wholesale traders at home.
Held that the premises first mentioned were not "industrial lands and heritages" within the meaning of sec. 3 (1) of the Rating and Valuation (Apportionment) Act, 1928, in respect that, even on the assumption that they were a "workshop" within the meaning of the section, they fell under exception (c), as being primarily used and occupied for "the purposes of distributive wholesale business."
In making up the Roll for the year ending Whitsunday 1930 the Assessor for Glasgow marked as "Industrial," under the Rating and Valuation (Apportionment) Act, 1928,1 a "Store" at 22 Tayport Street, owned and occupied by White Horse Distillers, Limited. The Valuation Committee having sustained an appeal at the instance of the Inland Revenue Officer against this marking, White Horse Distillers, Limited, appealed to the Lands Valuation Appeal Court by stated case. [Case 463.]
The case set forth that the following facts were admitted or proved or within the knowledge of the Committee:"(1) In these premises situated at 22 Tayport Street empty packing-cases and bottles belonging to White Horse Distillers, Limited, are collected. The Company blend, bottle, and sell a proprietary whisky known as White Horse. (2) The packing-cases are repaired and re-painted and the bottles are washed and put into cases, the whole of this work being done on the premises. Both packing-cases and bottles are then sent to the premises of the Company in Borron Street, Port Dundas, where the bottles are filled, labelled, and packed in cases for export or dispatch to customers in this country who are in the wholesale trade. (3) The premises are registered as a workshop under the Factory Acts and the necessary notices are posted up in the premises. (4) The washing of the bottles is a manual process done by girls, of whom six are employed in this work. (5) A very small portion of the...
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