Inland Revenue v. Glasgow and Southwestern Railway Co.

Subject_1 Revenue Subject_2 Inhabited-House-Duty Subject_3 Act (57 Geo. III. cap. 25), sec. 1 Subject_4 Act 5 Geo. IV. cap. 44, sec. 4. Facts: Held that the above enactments did not exempt from inhabited-house-duty the lower floors of a tenement which were used solely as the general offices of a railway company, and were not inhabited at night, the upper floors being used as part of a station hotel belonging to and in the occupation of the company, and communicating internally with those below.

The Surveyor referred to Union Bank v. Inland Revenue , Feb. 2, 1878, 5 R. 598 ; and The Scottish Widows Fund v. Inland Revenue , Jan. 22, 1880. 17 Scot. Law Rep. 314 .

By 48 Geo. III., cap. 55, Schedule B, rule 3, it was enacted that “All shops and warehouses which are attached to the dwelling-house, or have any communication therewith, shall in charging the said duties be valued together with the dwelling-house.”

By rule 5 it was enacted that “Every hall or office whatever belonging to any person or persons, or to any body or bodies politick or corporate, or to any company, that are or may be lawfully charged with the payment of any other taxes or parish rates, shall be subject to the duties hereby made payable as inhabited houses; and the person or persons, bodies politick or corporate, or company to whom the same shall belong, shall be charged as the occupier or occupiers thereof.”

By rule 6 it was enacted that “Where any house shall be let in different stories, tenements, lodgings, or landings, and shall be inhabited by two or more persons or families, the same shall nevertheless be subject to, and shall in like manner be charged to, the said duties as if such house or tenement was inhabited by one person or family only, and the landlord or owner shall be deemed the occupier of such dwelling-house, and shall be charged to the said duties.”