The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 9
... charge , be a comparatively small encroachment upon the capital value of the whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this considera- tion . The annual burden is treated , not as a ...
... charge , be a comparatively small encroachment upon the capital value of the whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this considera- tion . The annual burden is treated , not as a ...
Page 10
... charge . The successor is to be treated as benefited by the capital amount of this annual interest regarded as a perpetuity . But the annual interest in the present case was £ 4000 net , and , in my view , that is the measure of the ...
... charge . The successor is to be treated as benefited by the capital amount of this annual interest regarded as a perpetuity . But the annual interest in the present case was £ 4000 net , and , in my view , that is the measure of the ...
Page 19
... charge on the interest of the successor in the real property in respect of which said duty is assessed . But as I read the section the charge thus created is a charge in favour and for the security of the Crown . As was pointed out in ...
... charge on the interest of the successor in the real property in respect of which said duty is assessed . But as I read the section the charge thus created is a charge in favour and for the security of the Crown . As was pointed out in ...
Page 35
... charges the conveyance of them in the motor truck as a use of the truck for a purpose unrelated to trade or ... charge which set forth : You are charged at the instance of the complainer that on Wednesday , 11th July 1923 , in a ...
... charges the conveyance of them in the motor truck as a use of the truck for a purpose unrelated to trade or ... charge which set forth : You are charged at the instance of the complainer that on Wednesday , 11th July 1923 , in a ...
Page 36
... charge against this com- | plainer to aver that the said punishment was exces- sive . No one of these particulars was given in the said complaint . The said complaint charged the present complainer with a crime the essential element of ...
... charge against this com- | plainer to aver that the said punishment was exces- sive . No one of these particulars was given in the said complaint . The said complaint charged the present complainer with a crime the essential element of ...
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1ST DIV 2ND DIV accordingly action Agents amount annual value appellants application arbitrator assessment Assessor averments building charge circumstances claim Clan Gordon clause compensation complainers contract Counsel Court Court of Session craved Dean of Guild decision deduction deed of entail defender duty entitled evidence ex facie fact favour February February 9 Glasgow granted ground heir held heritable House income tax Inland Revenue inter alia interest interlocutor issue January judgment lands liable liquidator Lord Advocate Lord Justice-Clerk Lord Ordinary Lord President Lordships ment opinion owner parties payment person petition petitioner prescription prescriptive period present proprietor provisions purpose pursuer question referred regard rent respect respondent Scotland SCOTS LAW Sheriff Sheriff Court Sheriff-Substitute shew ship Spathari statute subjects Summary Jurisdiction Scotland super-tax tenant thereof tion trustees Valuation Committee Valuation Roll vessel Wemyss Wemyss Castle