The Scots Law Times, Volume 2W. Green & Son, Limited, 1924 - Law |
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Page 2
... whole property by which to multiply annuity Agreed principal value of the whole property - Legitimacy of deductions from the gross rental in ascertainment of number of years ' purchase at which the whole property was so valued -Repairs ...
... whole property by which to multiply annuity Agreed principal value of the whole property - Legitimacy of deductions from the gross rental in ascertainment of number of years ' purchase at which the whole property was so valued -Repairs ...
Page 3
... whole property . The benefit accruing to the defender was also £ 4000 per annum , neither more nor less , and the number of years ' purchase at which that benefit should be valued must be ascer- tained by a consideration of the true ...
... whole property . The benefit accruing to the defender was also £ 4000 per annum , neither more nor less , and the number of years ' purchase at which that benefit should be valued must be ascer- tained by a consideration of the true ...
Page 6
... whole market price or affecting land - ownership must now be regarded to an aliquot part of the market price accord- as something very different , viz . as the per- ing as the annuitant's interest extended to manent income of a landed ...
... whole market price or affecting land - ownership must now be regarded to an aliquot part of the market price accord- as something very different , viz . as the per- ing as the annuitant's interest extended to manent income of a landed ...
Page 9
... whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this considera- tion ... whole income of the property , " and ( b ) " where the interest extended to less than the whole income of the property ...
... whole estate . But in calculating estate duty under the Act of 1894 no account is taken of this considera- tion ... whole income of the property , " and ( b ) " where the interest extended to less than the whole income of the property ...
Page 10
... whole estate at all . If a valuator , mutually chosen , were , without valuing the whole estate , to return the opinion , " I think twenty years ' purchase the proper figure for the estate , " that would supply the necessary factor ...
... whole estate at all . If a valuator , mutually chosen , were , without valuing the whole estate , to return the opinion , " I think twenty years ' purchase the proper figure for the estate , " that would supply the necessary factor ...
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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