Inland Revenue v. Coutts

Subject_1 Revenue Subject_2 Inhabited-House-Duty Subject_3 Act 48 Geo. III. cap. 55, Schedule B, rules 6 and 14 Subject_4 Act 41 Vict. cap. 15, sec. 13, sub-secs. 1 and 2. Facts: The proprietor of certain premises occupied one portion as his dwelling-house, another portion as a stamp office, the third portion, which was interjected between the two others, being held on lease by himself and his partner as writing chambers. There was a separate entrance to each portion, and internal communication throughout. Held that the entire premises being one tenement, were liable in inhabited-house-duty.

The Commissioners sustained the appeal as to the writing chambers occupied by Messrs Coutts & Morrison, but refused it as to the stamp office. With this decision, in so far as it excluded the writing chambers, the Surveyor declared his dissatisfaction; and Mr Coutts, in so far as the decision included the stamp office, also declared his dissatisfaction; and in terms of section 59 of Page: 198 ↓

Authorities — (1) For Coutts — The Glasgow Coal Exchange Company (Limited) , March 18, 1879, 33 Exch. Cases; and also decision by Commissioners of Banffshire in Crown v. Allan , in 1879, acquiesced in by the Crown. (2) For the Crown —Nos. 2599, 2781, and 2782 English Cases, and Nos. 27, 29, 35, and 40 Exchequer Cases.

By sub-section 2 of the above section it was enacted that “Every house or tenement which is occupied solely for the purposes of any trade or business, or of any profession or calling by which the occupier seeks a livelihood or profit, shall be exempted from the duties by the said Commissioners upon proof of the facts to their satisfaction; and this exemption shall take effect although a servant or other person may dwell in such house or tenement for the protection thereof.”

I am for altering the determination of the Commissioners in so far as concerns Messrs Coutts & Morrison, and affirming the rest of their determination.