Scottish Court of Session Decisions

Subject_1 DECISIONS OF THE LORDS OF COUNSEL AND SESSION, COLLECTED BY SIR JAMES BURNETT, LORD MONBODDO.

Minister of Cushney
v.
Heritors

Date: 15 July 1752

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[Elch. No. 34, Teinds.]

This was a case in the Court of Teinds, where the Lords found, That of 500 poultry payable out of an estate of 2000 merks a-year, in the shire of Aberdeen, 400 were to be accounted rent and a teindable subject, and the remaining 100 were to be accounted as ordinary custom paid for the maintenance of the laird's family. In this case they made no distinction whether the poultry was valued or not, or, if valued, whether the option belonged to master or tenant; instances were mentioned where the rents of whole estates were paid in fowls, or feathers, or fish, or some such subject not teindable, and yet there would be no doubt but teind would be due out of such estates; and, if it were otherwise, many great estates in Scotland would escape paying teind, where the rent, though paid in money, is entirely made out of sheep and cattle, which are not teindable subjects; so that the rule will not hold generally, that where the subject is not teindable there is no teind paid, but only in certain cases where the greatest part of the rent is paid for a teindable subject, such as corn, and only a small part of it for subjects not teindable, such as moss, cot-houses, &c.; and this I take to be the foundation of all the deductions allowed in valuations of tithes.