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Scottish Court of Session Decisions |
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You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> G. Greig (Inspector of Poor, City Parish of Edinburgh) v. Heriot's Hospital [1865] ScotLR 1_27_2 (14 November 1865) URL: http://www.bailii.org/scot/cases/ScotCS/1865/01SLR0027_2.html Cite as: [1865] ScotLR 1_27_2, [1865] SLR 1_27_2 |
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Page: 27↓
(Before
This was a case in which the Inspector of Poor of the City Parish of Edinburgh claimed poor rates from the Governors of Heriot's Hospital, in respect of those lands upon which the hospital stood, and the gardens, plantations, and parks attached to the same.
The Lord Advocate (in the absence of Mr Gifford, his junior, who was engaged elsewhere) opened for the pursuer, and contended that by the Poor Law Act of 1845 (8 and 9 Vict. c. 83) all heritages were subject to this assessment except Crown property
Page: 28↓
Mr Millar, for the defenders, stated that up to 1845 the hospital had always been exempt from paying these rates, and that the immunity enjoyed up to that time had never been taken away. That the lands in respect of which poor rates were claimed were not subjects from which the hospital derived any rents or profit, and that by the constitution of George Heriot's trust his trustees were prohibited from deriving revenue from them. That the hospital was truly a charitable society, and that the uses for which it was established were truly public uses, through the benefit they afforded in aiding the poor, and thus relieving the poor's funds. And that as a charitable institution the hospital was in precisely the same position as manses, glebes, university buildings, and burgh and parish schools. In support of this, he cited the recent case of the University of Edinburgh, July 21, 1865; and the case of the Bakers' Society of Paisley, 6th December 1836, 15 S. 200.
The Lord Advocate, in reply, observed that the decision in the case of the University of Edinburgh expressly turned upon the fact that the funds of the University were held for State purposes, and that the Crown had a strong interest in that institution, being patron of several of its chairs.
The Solicitor-General observed that if the pursuer's plea was well founded every church in Edinburgh, and every parish kirk and school throughout the kingdom, would be liable to poor rates; that the cases referred-to by the Lord Advocate were not to the question, that of the Mersey Dock Commissioners being founded on a point of English Law, and that of the Clyde Trustees resting on the fact that the property proposed to be assessed yielded a money revenue out of which poor rates were payable, and which was devoted by Act of Parliament to a special purpose—viz., the improvement of the navigation of the river Clyde. But no revenues were derived from the hospital or the grounds attached to the hospital, and the trustees in whom the property was vested could not employ the subjects to produce revenue without committing a breach of trust; and, in addition to this, the trustees of the hospital did not fall under the interpretation clause of the Poor Law Act of 1845, and were not owners in the sense of that clause, as not being in actual receipt of rents or profits from the subjects in question.
His Lordship having heard parties, took the case ad avizandum.
Counsel for the Pursuer—The Lord Advocate and Mr Giftord. Agents— Webster & Sprott, S.S.C.
Counsel for the Defenders—The Solicitor-General and Mr Millar. Agents— MacRitchie, Bayley, & Henderson, W.S.
