Scottish Court of Session Decisions

The pursuer of this action is the collector of the arrears of the annuity tax or assessment for the city of Edinburgh. The defenders called are Dr King, as Moderator of the Synod of the United Presbyterian Church, and as an individual; the Rev. Mr Beckett, of Rutherglen, as clerk of the said Synod, and as an individual; and five other gentlemen who are called as the Synod-house Committee, appointed by the Synod, and also as individuals. The ground of action is the liability of the defenders to pay annuity tax due by them for the premises, No. 5 Queen Street, Edinburgh. To a previous action at the instance of the pursuer “against the trustees nominated and appointed by the body of ministers and elders for the time being constituting the United Associate Synod of the denomination of Christians known by the name of the Secession Church, in Synod assembled, at a meeting held at Edinburgh the 14th of May 1846,” the defenders pleaded that in point of fact they had not occupied the premises, and were therefore entitled to absolvitor; that they were not liable in the sums concluded for, in respect they had not been assessed or included in the stent-rolls made up prior to the passing of the Lands Valuation Act; and that being mere trustees of the title to the subjects mentioned in the summons, they were not liable as individuals. In the first action the Lord Ordinary (Jerviswoode) held that the defenders, as trustees acting under the trust above set forth, must be held under their feudal title to have been in the occupation of the subjects for the periods to which the action relates, and found them liable in the assessment. The defenders reclaimed. Before judgment they put in a minute to the effect that the premises in question have been occupied by the Synod of the United Presbyterian Church; that the present representatives of the Synod are Dr King as moderator and Mr Beckett as clerk of the Synod; and that the management of the premises has been committed by the Synod to the gentlemen of the Synod-house Committee. At the discussion to-day on the whole case it was pleaded for the defenders that the pursuer had not validly called the occupants of the premises in question, who were, in terms of the minute which they had lodged, the Synod of the United Presbyterian Church, and certain gentlemen as representing the Synod; and further, that the claim was cut off by the quinquennial prescription applicable to ministers' stipend. At the conclusion of the arguments, the Court made avizandum with the case, and with another of a similar nature.