Scottish Court of Session Decisions

In the accountant's report in this case, a question arose as to certain seats in the parish church of Montrose. The heir claimed them as heritage, while the accountant held them to be moveable.

The parish of Montrose is partly landward and partly burghal. The church was originally a mensal church of the Bishop of Brechin, and was given over to the magistrates at the Reformation. The stipend of the clergyman is paid partly from the teinds of the parish, and partly from an annuity-tax levied on the whole inhabitants.

In 1791 the church was rebuilt, and the expense was defrayed, one-fourth by the landward heritors, and three-fourths by the owners of sittings in the old church. The area of the church was apportioned in the same manner, and the seats in dispute are in that portion of the church not belonging to the landward heritors.

The seats have been for a long time treated as moveable, being included in the personal inventories of deceased owners, and transmitted frequently by simple receipts for the price.

BIRNIE, for the heir, referred to the cases of Watson v. Watson ( M. 5431) and Telfer v. Fulton ( Hume's Dec., 192).

mair for the judicial factor.

The Court held the seats to be heritable.