Eadie and Others v. Corporation of Glasgow

Subject_1 Burgh Subject_2 Burgh Accounts Subject_3 Objections to Accounts Subject_4 Common-Good — Glasgow Corporation Act 1909 (9 Edw. VII, cap. cxxxvii), sec. 14.

A petition in the Sheriff Court by certain electors challenging the mode of publishing the accounts of the common-good of the City of Glasgow was, after appeal from the Sheriff to the Court of Session, dismissed as incompetent and irrelevant. Held that the Corporation were entitled to expenses taxed as between agent and client.

The Glasgow Corporation Act 1909 (9 Edw. VII, cap. cxxxvii) enacts, section 5—“The Corporation shall yearly cause to be made out just and accurate accounts of all revenue and expenditure … of ( a ) the common-good and revenue of the city.” Section 13—“The Corporation shall forthwith, after the accounts have been deposited with the town-clerk, ( a ) cause the accounts or abstracts thereof, together with the auditor's Page: 140 ↓

The defenders are called upon to produce ‘the accounts’ of the common-good in terms of the Act of 1909 and not an abstract. On 13th and 17th December 1913, at 10·30 a.m., the petitioners' agents after written intimation waited on the Town-Clerk to examine the detailed accounts of the common-good with reference to the items now objected to and relative vouchers, but this was refused and dissatisfaction was expressed, and he was informed that this petition would be presented.”

The defenders the Corporation of Glasgow pleaded, inter alia —“(1) The action is ( a ) incompetent and ( b ) irrelevant.”