The Scots Law Times, Volume 1C.E. Green, 1893 - Law |
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Page 311
... land shall be deemed to be the amount ( if any ) by which the site value of the land , on the occasion on which increment value duty is to be collected as ascertained in accordance with this section , exceeds the original site value of ...
... land shall be deemed to be the amount ( if any ) by which the site value of the land , on the occasion on which increment value duty is to be collected as ascertained in accordance with this section , exceeds the original site value of ...
Page 448
... land after making certain deductions which are set out in the section . For present purposes it Section 25 is the ... land deduction alone . This deduction is to be- values . " It substantially consists of four defini- " The same amount ...
... land after making certain deductions which are set out in the section . For present purposes it Section 25 is the ... land deduction alone . This deduction is to be- values . " It substantially consists of four defini- " The same amount ...
Page 449
... land upon which there are buildings of a permanent character , or upon which the erection of such buildings is secured by covenant . In such cases the charges so created may well be greater than the site value of the land , and the ...
... land upon which there are buildings of a permanent character , or upon which the erection of such buildings is secured by covenant . In such cases the charges so created may well be greater than the site value of the land , and the ...
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1ST DIV 2ND DIV accident action Agents agree agreement amount appears appellants apply arbitration argued averments Burntisland Caledonian Railway charges circumstances claim clause coal Commissioners conclusion contract Counsel for Pursuer Court of Session creditors damages death debt deceased December decree deduction defender's defenders duty effect employment enquiry entitled evidence executors fact favour February Glasgow granted ground harbour heirs held hold HOUSE House of Lords injury inter alia interlocutor issue James January judgment jury land lease legacies liability liferent loch Lord Dundas Lord Johnston Lord Kinnear Lord Ordinary Lord President Lordships March 18 market garden marriage matter ment North British Railway opinion OUTER HOUSE paid parties payment person present provisions purpose question reason referred regard respect respondent Scotland Scots law settlement Sheriff Court Sheriff-Substitute shew statute tenant testator tion trustees valuation vesting whole words