Lord Low —I am of opinion that the judgment of the Lord Ordinary is right. The question depends entirely on the construction of the statute. The Act of Parliament under which the area in question was transferred from the County of Inverness-shire to the Burgh of Inverness was the Burgh Police Act 1892. By section 11 of that Act power was given to the Sheriff to extend the boundaries of burghs. In that section nothing whatever is said about the transfer of liabilities affecting the transferred area. But in sections 21 and 22 of the Act it is provided that the adjustment of obligations connected with public health and registration shall be dealt with in a particular way. I agree with the Lord Ordinary that these cases having been specially provided for, the plain inference is that no further adjustment was considered necessary. The Lord Ordinary has dealt very fully with the case, and I agree so entirely with what he has said that I do not think it necessary to add anything more.
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Lord Ardwall —The Lord Ordinary has dealt with this case very fully, and I am of opinion that the decision he has arrived at and the arguments by which he supports it are well founded. I have read the Lord Ordinary's opinion more than once, and I do not think it can be improved upon in any particular. It may be that there existed prior to 1903 a legislative omission with regard to the allocation of existing county debt when a portion of a county was annexed to a burgh, and that it would have been fairer if the statute of 1892 had contained a clause which would have entitled the pursuers to the decree which they ask in this action, but that is a matter with which we have nothing to do; our duty is simply to apply Acts of Parliament as they stand on the Statute Book.
The Lord Justice-Clerk and Lord Dundas concurred.
The Court adhered.
Counsel for Pursuers (Reclaimers)—Dean of Faculty ( Scott Dickson, K.C.)— Malcolm. Agents— Baillie & Gifford, W.S.
Counsel for Defenders (Respondents)— M'Lennan, K.C.— Murray. Agents— Skene, Edwards, & Garson, W.S.