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William Petrie, hotel-keeper, appealed to the Income Tax Commissioners for the Forfar district of the county of Forfar against the assessment made upon him for the year 1891–92 of £1, 19s., being the inhabited-house-duty at the rate of 6d. per pound on £78, the annual value of the hotel and stables and coach-house occupied by him, so far as the said assessment included the stables and coach-house.
The Commissioners having sustained the appeal, Robert S. Smith, the Surveyor of Taxes, expressed his dissatisfaction with the decision as being erroneous in point of law, and requested a case to be stated for the opinion of the Court of Exchequer.
The Inhabited-House-Duty Act 1808 (48 Geo. III. c. 55), Schedule B, rule 2, provides that “Every coach-house, stable, … and all other offices … belonging to and occupied with any dwelling-house, shall, in charging the said duties, be valued together with such dwelling-house.”
Lord Adam —I am of the same opinion. I think these stables belong to the dwelling-house in this case.
“Reverse the determination of the Commissioners for General Purposes: Sustain the assessment, and decern; and remit to the said Commissioners to refuse the appeal.”
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