Subject_1 MEMBER of PARLIAMENT.
Subject_2 DIVISION IV. Decisions common to qualifications upon the old extent and valuation.
Subject_3 SECT. I. Vassals in lands forfeited by the superior. - Fishings may be joined to lands to complete a qualification. - Proprietor pro indiviso. - Feu-duties payable out of church-lands. - Mortified lands sold. - To give a qualification there must be a feudal vassal in the lands. - Bodies corporate. - Minors. - Exchange of pieces of land. - Infeftment in virtue of a clause of union, and dispensation in a Crown charter. - Burgage lands sold by the burgh. - Where the superior is unentered. - Person divested by a trust-deed. - The claim must describe the title for enrolment. - Eldest sons of Peers. - Charter granted by a factor loco tutoris. - Roman Catholics. - Officers of the Revenue.
Date: Heron
v.
Maxwell
11 February 1803
Case No.No 120.
The county collector of the window duties and of the incometax, not disqualified from voting at electioas.
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Patrick Heron of Heron having, as Parliamentary preses at the meeting of freeholders for choosing the Member for the stewartry of Kirkcudbright, called the roll for the choice of preses and clerk, declined to count the vote of Mr Maxwell of Barncleugh, as being disqualified, by the act 22d Geo. III. c. 41, because he was collector and assessor of the house and window duties for Dumfries-shire, and had also been collector of the income-tax for the same county, within twelve months preceding the election.
Against this proceeding Maxwell complained.
The Court were unanimous in considering the purpose of the disqualifying act to be solely to prevent the patronage of Government from influencing elections, consequently that its principle and provisions relate exclusively to those
holding appointments immediately from Government, and paid from the public treasury; Luder's Reports, vol. 2. p. 541.—552; Wight, p. 278. Mr Maxwell had, for a considerable number of years, by the appointment of the Commissioners of Supply, or for assessing the land-tax, held the office of their collector. The same Commissioners were, by 20th Geo. II. c. 3, and the subsequent acts, appointed to levy the window duties, and the income-tax, with power to name their collector. From them he held this additional office, receiving a proportion of the sums collected as his only recompence.
For Maxwell, H. Erskine, Fergusson, W. Erskine, Campbell jun. For Heron, Solicitor-General Blair, Hay, Cathcart. Agent, A. Young, W. S. Agent, And. Macwhinnie. Clerk, Menzies.
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