The Officers of State represent a renter who lived on the property of the Earl of Selkirk. The renter claimed that he had made improvements on the land, and was thus entitled to a deduction in his rental teinds because of the expenses he incurred in making these improvements. The Earl of Selkirk argued that only permanent improvements should be entitled to deductions, and that improvements such as laying manure for crops and adding lime to the soil were temporary and were paid off in the profits yielded by a higher crop. Marginalia on the front page of the first document notes that the court found that the pursuer was not entitled to any deduction in the rental teinds.

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