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.
William Morison, The Decisions of the Court of Session (1811), pg. 1993
Sir David Dalyrymple of Hailes, Decisions of the Lords of Council and Session, from 1766 to 1791 (1826), pg. 656
