The rent paid is the rule in valuations, without addition on account of the circumstances that the tenants pay the cess.
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George Clark of Middlebie pursuing a valuation of his teinds, against the Duke The rent paid of Queensberry, titular, it was alleged for the defender, That the tenants of the lands paid the land-tax, on account whereof they no doubt had cheaper tacks; and as the value of the estate was what it could pay, including the tax, which was a burden on the landlord, an addition ought to be made to the rental in consideration thereof.
The Lords Commissioners found the rent paid to be the rule, without any addition on account of the tenants paying the cess.
Act. R. Pringle.Alt. Clark.
D. Falconer, v. 2. No.198. p. 264.
*** The following is the same case, by Kilkerran, under different names and date, viz.
1747. July 22. Maxwell of Middleby. against The Duke of Queensberry.
In a valuation pursued by Middleby of his teinds, parsonage and vicarage, against the Duke of Queensberry, titular of both, the Lords found, That neither poultry paid by the tenant, nor the cess whereof the tenant had no relief, were to be added to the rental.
