| Murdoch et. al v. Magistrates of Port-Glasgow |
1778
|
Duty (Tax), Public Works |
In 1693, an Act of (Scotland's) Parliament granted Glasgow a duty of two pennies Scots per pint of ale or beer "brewed, in-brought, vended, tapped, or sold within the city, suburbs, or liberties thereof." In 1762, when Murdoch, Warroch, and Company founded a brewery at Anderston, they began paying this duty to Glasgow upon importing their beer into the city. In 1774 Port-Glasgow was separated from Glasgow and joined with Newark, and was granted a similar duty by the British Parliament. Shortly afterward Murdoch, Warroch, and Company were forced to pay this duty upon importing some ale and beer into Port-Glasgow. In response they withheld their customary payment from Glasgow. The collector of impost for Glasgow brought action before the magistrates of that city, which ruled in his favor. Murdoch, Warroch, and Company then brought the cause by advocation to the Court of Session, asking to be found liable for only one impost payment. After Lord Stonefield found them liable for both duties they submitted his interlocutors to the Court for review. See a later case, Magistrates and Town-Council of Glasgow v. Murdoch, Warroch, and Company, for further attempts on the part of this brewery to evade impost. |
