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In an action of Valuation of teind at the heritors' instance against the patron, it was insisted on for the patron, That the heritor having got a considerable grassum for a nine years tack of his lands, the ninth part of that grassum ought to be added to the yearly rent, in order to make out a valuation of the teind; but it was found, That in respect the old rent was kept tip, and that grassums were not in use to be paid formerly for tacks of the pursuer's lands, therefore the grassum could not be taken into the calculation in ascertaining the valuation of the teinds.
In the same process the patron likewise insisted, That here the tenants, by their tacks, being taken bound to pay annually the half of the land-tax, this payment ought likewise to be considered as increasing the value of the teind, since the fifth part of the gross rent, without deduction of public burdens, is the rule, by act of Parliament, for valueing tithes. To this it was opposed, That the quantity of land-tax is uncertain, its endurance not absolutely certain, and therefore it has been the practice of the Court not to augment the teind rental on account of the tenants paying the half or the whole of it. The Lords like wise repelled this allegeance.—See Appendix.
