David Tod and Others, v. The Magistrates and Town Council of St Andrews
Date: 15 June 1781 Case No. No 106.
Magistrates have no power of imposing taxes.
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The magistrates of St Andrews had imposed, under the denomination of a causeway mail, first a halfpenny, and then a penny, on each cart load of dung, sold to or carried off by strangers, from any inhabitant of the town. Several of the farmers in the neighbourhood, with some of the inhabitants of the town, brought an action of declarator, “to have it found and declared, that the magistrates and town council had no right to impose new burdens, taxes, duties, or customs, either upon the inhabitants of the city, or on the lieges in general, who may have occasion to resort to the city with their horses, carts, or other carriages for dung, or any other materials for the purposes of agriculture, or otherwise, not particularly specified in their rights and charters, and occupied as such past the years of prescription,” &c.
The Lords unanimously decerned in the declarator, and found the defenders liable in expences.
Reporter, Lord Justice Clerk.Act. H. Erskine.Alt. Alex. Fergusson.
Fol. Dic. v. 3. p. 102. Fac. Col. No 58. p. 97.
