Legal Subject: Duty (Tax)

Case Date Legal Subject Abstract
Fleshers of Glasgow v. Magistrates of Glasgow 15 Jun 1802 Tax, Rent, Duty (Tax), Magistrate 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)
Magistrates and Town-Council of Glasgow v. Murdoch, Warroch, and Company 1783 Duty (Tax) By statute, brewers who imported beer or ale into Glasgow were required to pay a duty on their entire output—whether sold in the city or not—with the exception of overseas exports. The defenders, who were partners in the brewing firm of Murdoch, Warroch, and Company, paid the duty until 1780, when they unsuccessfully requested an exemption for the portion of their beer and ale that was sold outside of Glasgow. The defenders then announced that they would no longer sell any products into Glasgow; however, they offered to make sales to Glasgow residents at the brewery. At the same time, a merchant named Alexander Munro began purchasing beer at the brewery and delivering it to Glasgow residents. The magistrates and council of Glasgow sued the brewers. They alleged that the brewery was unlawfully evading the duty by routing its products through Munro, who used the company’s old storeroom and equipment. The defenders responded that their brewery did not fall under the statute, which was only meant to cover breweries closer to Glasgow. They also argued that the arrangement with Munro was an arm’s length bargain that should not subject them to the duty.
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.