CHARLES MACINTOSH & Ors v PATRICK PLAYFAIR & Ors (Court of Session)

In 1824, Messrs Wilson and Sons entered into a lease for thirty years, with Mr Playfair, of the coal in his lands of Dalmarnock, in the Barony parish of Glasgow, whereby they agreed to fit up the coal-works at their own expense, and to pay him, in name of lordship, th ‘parts or shares of the price at the pit mouth of the whole coals sold, or otherwise disposed of, or in his option the sum of L.780 per annum , in name of fixed rent for the said coal.’ They accordingly fitted up the works at an expense of L. 15,000, and began to work the coal in November 1825.

In 1830, the heritors and kirk-session assessed the parish ‘at the rate of 5½ per cent . on the real rent of lands, houses, public works, and other property in the parish, in the same manner as last year, for the necessary maintenance of the poor for one year from this date, the usual deduction of one-fourth for repairs being made from the rents of houses, shops, and public works.’ In like manner, the following assessments were subsequently imposed, viz. 7½ per cent . for 1831, 6½ for 1832, 5½ for 1833, 5 for 1834, and 4½ for 1835.

The Lord Ordinary (26th January 1838) ordered cases. The pursuers referred to the subjoined authorities .

In 1824, the proprietor entered into a lease of this colliery with the present tenants for thirty years. The tenants were to fit the works at their own expense, and were to pay a rent of L.780, or, in the proprietor's option, 2-13ths of lordship, according to the selling prices. It is said that the tenants expended L. 15,000 on machinery. The actual payment to the landlord has been, during the years applicable to the present summons, according to the lordship, and greatly exceeding the minimum rent.

So far as I can pretend to judge of the English cases noticed in the papers, they support the opinion I have formed as to our own poor law. By the English poor law's, the occupier is alone assessable; and it was found that the owner working his own coal-mine was to be rated at such a sum as it would let for, although the coal produced ‘was part of the realty;’ (Rose v. Atwood, 2 Barn. and Cresw. 277); and no allowance is to be made for money expended by the tenant in making the mine productive; (Rose, as above, and the King v. Lord Granville, 9 Barn. and Cresw. 188.)