Page: 138↓
Lands Valuation Court.
(Before
The following cases have been decided by Lords Kinloch and Ormidale as Appeal Judges, under section 2 of the Valuation of Lands Amendment (Scotland) Act, 20 and 21 Vict., c. 58, which provides that when any person shall declare himself dissatisfied with the determination of the Commissioners of Supply in counties or the magistrates of burghs in regard to the valuation of his lands, he may require the said commissioners or magistrates to state specially, and to sign, the Case upon which the question arose, together with the determination thereon, to the end that the same may be submitted to the senior Lord Ordinary and the Lord Ordinary officiating in Exchequer cases in the Court of Session for their opinion thereon; and such Judges to whom such case may be submitted shall, with all convenient speed, give and subscribe their opinion thereon; and according to such opinion the valuation or assessment which shall have been the cause of the appeal shall be altered or confirmed.
Sutherland v. Gordon of Cluny [1866] SLR 1_138_1
Sutherland v. The British Seaweed CO [1866] SLR 1_2
Clyde Navigation Trustees v. Assessor for the County of Lanark [1866] SLR 1_139