Date of Decision: 15 Jun 1802
Abstract: In 1744, the Magistrates and Town-Council of Glasgow erected a slaughterhouse for the city's butchers use, and an act of council decided that those who used the slaughterhouse would pay a rate proportionate to the amount of cattle slaughtered. In 1755, public markets were erected for the butchers to use, and the Magistrates made regulations that rents and duties should be paid by those who used these markets. In 1799, the Magistrates raised the dues of the beef and mutton markets one-third more than the former rate, and reserved the right to themselves to adjust this rate after a year's time. The Incorporation of Fleshers brought a case against the Magistrates, and the case was decided in their favor, holding that the Magistrates of a royal burgh have no right to impose a tax upon the inhabitants without the consent of the Legislature--they have as little right to increase any duties that have been previously imposed, and as the Sovereign himself has no power of levying such taxes, any reservation of such a right in the articles of the Union is altogether mefiectual. (Scot's digest)
Subjects: Burgh Royal, Duty, Magistrate, Rent, Tax

Published Report

William Morison, The Decisions of the Court of Session (1811), Ap. 1, Burgh Royal, No. 11

People or Organizations Associated with Case

Advocate for Defender:
John Connell , Solicitor for Magistrates of Glasgow
Henry Erskine, Solicitor for The Incorporation of Fleshers in Glasgow
Agent:
F. Fotheringham, W.S.
Ar. Millar , W.S.
S. Clk.