This case was about the implementation of an act of Parliament that authorized the town of Glasgow to impose a duty on beer and ale. Alexander Stewart, the collector of the duty, sued John Isat over an alleged arrear. In response, Isat claimed that he was being charged more than other brewers. He argued that the magistrates could not force an individual to pay higher charges than others who were similarly situated. Stewart, defending Glasgow’s magistrates, argued that they were entitled to charge Isat the full amount authorized by statute. He explained that brewers were charged different rates because the magistrates generally reduced the duty on brewers who paid dry multure (i.e., a toll for milling) to the town. Isat disputed this as a factual matter and argued that the magistrates could not use the duty to compel individuals to accept a servitude to the town’s mills.
Documents in this case (8)
- Isat — Petition, 7 Jul 1773
- John Isat Brewer v. Alexander Stewart — Answers, 15 Jul 1773
- Isat — Petition, 9 Feb 1774
- John Ifat Brewer v. Alexander Stewart — Answers, 3 Mar 1774
- Isat — Petition, 13 Jun 1775
- John Isat v. Alexander Stuart — Answers, 29 Jun 1775
- Stewart — Petition, 25 Jul 1775
- Alexander Stewart v. John Isat — Answers, 3 Aug 1775
People involved
- Alexander Stewart — Pursuer
- John Isat — Defender
- William Craig, Lord Craig — Advocate for Pursuer
- Sir Ilay Campbell, Lord Succoth, 1st Baronet of Succoth — Advocate for Pursuer
- John MacLaurin, Lord Dreghorn — Advocate for Defender
- Robert Bruce, of Kennet, Lord Kennet — Lord Ordinary
- James Burnett, Lord Monboddo — Lord Ordinary
Places
- Glasgow (principal)
This case was about the implementation of an act of Parliament that authorized the town of Glasgow to impose a duty on beer and ale. Alexander Stewart, the collector of the duty, sued John Isat over an alleged arrear. In response, Isat claimed that he was being charged more than other brewers. He argued that the magistrates could not force an individual to pay higher charges than others who were similarly situated. Stewart, defending Glasgow’s magistrates, argued that they were entitled to charge Isat the full amount authorized by statute. He explained that brewers were charged different rates because the magistrates generally reduced the duty on brewers who paid dry multure (i.e., a toll for milling) to the town. Isat disputed this as a factual matter and argued that the magistrates could not use the duty to compel individuals to accept a servitude to the town’s mills.
