Scottish Court of Session Decisions

Subject_1 JURISDICTION.
Subject_2 DIVISION IV.

Jurisdiction of the Court of Session.
Subject_3 SECT. I.

To what Causes this Jurisdiction extends.

Andrew Skene of Dyce
v.
John Ross, Tacksman of Bell and Petty Customs of Aberdeen

Date: 17 June 1794
Case No. No 110.

The Court judge of the powers of magistrates of burghs, relative to their administration.

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Several points occurred in this case, relative to the powers of magistrates to exact petty customs of a burgh.

By a table of dues made in 1707, it was provided, that victual and grain coming into market, should pay the ordinary dues for custom and toll. It was found by the Court, that this included sids and bran. By the table, a sum was to be levied for the cart-load of fruit. In virtue of this article, the tacksman levied a larger sum for a cart-load. It was found, that this exceeded the powers given.

The magistrates of a Royal Burgh have a right to levy petty customs; and the practice of doing so is universal. When a new article of food is introduced, a new duty equivalent to the duty on other articles is imposed. So in Glasgow, it was found legal to impose a duty on potatoes, then lately introduced. But when an alteration of a tax-table becomes necessary, this must be done by the magistrates themselves, and not by their tacksman. This was the opinion of the Court in this case.

Session Papers in Signet Hall.