The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 8
... result optional if the property is to maintain its more favourable to him than that contended income - producing capacity . The calculation for before the Lord Ordinary and in his plead- of principal value here proceeds on the basis ...
... result optional if the property is to maintain its more favourable to him than that contended income - producing capacity . The calculation for before the Lord Ordinary and in his plead- of principal value here proceeds on the basis ...
Page 9
... result as in case ( a ) , viz . that the duty is chargeable on the whole value of the estate . 66 It is unnecessary , however , for the purposes of this case to determine that question , for there is here no question of an interest ...
... result as in case ( a ) , viz . that the duty is chargeable on the whole value of the estate . 66 It is unnecessary , however , for the purposes of this case to determine that question , for there is here no question of an interest ...
Page 11
... result thereof crushed between said descending rake of hutches and another rake of hutches which had already descended and was stand- ing against the block in said siding ; and that in so doing deceased ( 1 ) was in breach of said ...
... result thereof crushed between said descending rake of hutches and another rake of hutches which had already descended and was stand- ing against the block in said siding ; and that in so doing deceased ( 1 ) was in breach of said ...
Page 19
... result , accordingly , I hold the matter Sivright's of the succession duty to be in pari casu with Curator the estate duty . Bonis . 1923 . No question is raised in the note in regard October 30 , to interest on the duties paid , and ...
... result , accordingly , I hold the matter Sivright's of the succession duty to be in pari casu with Curator the estate duty . Bonis . 1923 . No question is raised in the note in regard October 30 , to interest on the duties paid , and ...
Page 21
... result easily without careful consideration of the judgments of the majority in the First Division . For I have rarely read judicial opinions on a technical question which impressed me more by their care in expression v . Owners 1923 ...
... result easily without careful consideration of the judgments of the majority in the First Division . For I have rarely read judicial opinions on a technical question which impressed me more by their care in expression v . Owners 1923 ...
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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