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Almost the entire area of the church of Duddingston had from time immemorial been let by the valued-rent heritors, and the sum derived from the seat rents and mortcloth dues had been handed over to a commissioner on behalf of these heritors, and had been by him expended in repairing the church, &c., any deficiency being made up by a voluntary assessment among the valued-rent heritors in proportion to their respective amounts of valued rent. It became necessary to execute considerable repairs on the church, and to defray the cost of these the Presbytery imposed an assessment on the heritors in proportion to their valued rent. There were only four valued-rent heritors, and on the other hand there were upwards of 500 seat-rent heritors, among which were comprised the feuars of Portobello. The valuedrent heritors brought a suspension. Held that the decree of the Presbytery was good, in respect it proceeded on the state of possession that had existed from time immemorial.
But any right of relief competent to the valued-rent heritors against the feuars reserved.
Observations by Lord Cowan on the Mauchline and Peterhead cases.
The question raised in this suspension was, Whether an assessment imposed by the Presbytery of Edinburgh to defray the cost of certain repairs executed under their authority upon the parish church of Duddingston was rightly imposed upon the heritors, in proportion to their valued rent— there being upwards of 500 seat-rent heritors in the parish, among whom were comprised the feuars of Portobello; while there were only four valuedrent heritors—viz., the suspenders, the Duke of Abercorn, and Sir W. H. Dick Cunyngham, and two others.
Several grounds of suspension were stated on record, but the only one which was seriously insisted on was—that having regard to the decisions in the Peterhead case ( 1802, 4 Pat. App., 356) and in the Mauchline case ( 1837, 15 S., 1148), and to the fact that the area of the church of Duddingston had never been allocated among the heritors according to the valued rent, so as to bring the case within the proviso of the 33d section of the Lands Valuation Act of 1854—the Presbytery had done wrong in assessing according to the valued rent.
The material averments of the respondent, who as collector appointed by the Presbytery had given the charge sought to be suspended, were that the area of the church of Duddingston had been divided or allocated among the heritors of the old valuation; and that from time immemorial the expense of repairing the church had been borne by these heritors alone, the management also being kept entirely in their hands. The respondent pleaded in substance (1) that the suspenders were bound to convene the other heritors; (2) that they were barred from insisting in the suspension by their conduct before the Presbytery; and (3) that in the circumstances of the parish, and in respect of the allocation and usage condescended on, or of one or other of them, the Presbytery had done right in taking the valued rent as the rule of assessment for the repairs.
A proof was taken, from which it appeared that, with the exception of a loft and a gallery appropriated to the Abercorn and Prestonfield families respectively, the whole of the area of the church of Duddingston—which was a fabric of-very great antiquity—had from time immemorial been let by the valued-rent heritors; and that the sum derived from the seat-rents and from mortcloth dues had been from time to time handed over by the kirk-treasurer to the commissioner for Lord Abercorn on behalf of these heritors, and had been by him applied in payment of repairs upon the church, manse, and schoolhouse, church-officer's salary, &c.; and that any deficiency had been made up by a voluntary assessment among the same four heritors in proportion to their respective amounts of valued rent.
On the 9th March 1869 the Lord Ordinary ( Manor) suspended the charge, finding no expenses due on either side.
The respondent having reclaimed, the Court, on 11th June 1869, repelled the pleas stated for him so far as urged to exclude consideration of the merits, but superseded consideration of the reclaiming note, to allow him, if so advised, an opportunity of bringing the feuars into the field.
The respondent having, after deliberation, declined to avail himself of this opportunity, the case was recently reheard.
Solicitor-General and Mackenzie for suspenders.
Watson and Cheyne in answer
At advising—
The importance of the question thus raised is very great, as, if the plea of the suspenders is well founded, the large and populous communities of Portobello and its vicinity will be included in the assessment. Important however as it is to the heritors, it is one of comparatively little importance
Page: 420↓
Such being the question, it is certainly to be regretted that we should have to consider it in the absence of the only parties who have any interest to resist the heritors' plea. Such questions have no doubt been sometimes raised by way of suspension of a presbytery's decree; but generally, in similar cases, where the dispute lay solely between the heritors themselves, other proceedings have been taken by the heritors to bring all the real parties into the field; and I am not aware of any instance of the liabilities to assessment of a large body of proprietors being discussed and decided in their absence. It is true the collector has declined to call the proprietors who are said to be liable along with the suspenders. I cannot wonder at his declining to do so unless authorised to that effect by the heritors. For the allocation of the sums necessary for the building or the repair of a church is truly the concern of the heritors themselves, as a quasi corporate body. They have not only the power but the duty to take all necessary steps for this purpose, and to assess themselves in the first instance as they may think according to their several liability; and it is only when their duty is neglected that the Presbytery have the power to intervene.
As the heritors, however, have contented themselves simply with suspending the charge on the Presbytery's decree, and have taken no step whatever to try this question of allocation, we must deal with the suspension in the state in which it comes before us.
In my opinion this suspension should be refused; reserving to the suspenders their relief against any other persons they may consider liable to them. I shall state shortly the reasons which have led me to that conclusion.
It will be kept in mind that the assessment in question was laid on for repairs, not for rebuilding,—a very important element, in my opinion, in the question before us. Questions as to liability in such cases vary very much according as the rate is levied for building or for repairs. When a new church is to be built, the state of the parish is the rule, and new rights will arise. New dimensions may be required, and a new allocation of the church area may be necessary. But when the question relates to repairs, the state of possession becomes very material; and while it may not foreclose the heritors from bringing in, if they can, other proprietors to share their burdens, will afford to the proceedings of the Presbytery great support if their procedure has been in conformity with it.
Now, the state of possession in this Church of Duddingston has not been doubtful. From time immemorial no heritor but those whose representatives appear in this process have had any share in the possession or management of the church. They are four in number; but two have a very unimportant share; the other two, Lord Abercorn and Sir W. Dick Cunyngham, alone have had material possession of the fabric, interest in its concerns, or expenditure for its maintenance.
The management of the fabric has been substantially the following:—Lord Abercorn has a loft in the church, and Sir William Dick Cunyngham a seat. The remainder of the church is let, and the seat-rents thrown into a common fund, under the immediate management of the kirk-session but accounted for to the heritors, out of which, along with some strictly ecclesiastical purposes, the fabric of the building has been from time to time repaired. The accounts of Mr Guthrie Wright carry back the practice beyond the years of prescription, and there is no doubt that it has existed beyond the memory of man. It appears also from these accounts that when expenditure was required on account of the fabric it was assessed on the four heritors according to their valued rents.
What is contended for is, that the Presbytery at their own hand should have inverted this state of possession, and laid the burden on proprietors who have no beneficial use of the fabric, who have never had any interest in it, and never can have any—as long as this immemorial usage lasts.
I am of opinion that the Presbytery could not be required to do this as a qualification of the assessment required for these repairs; but on the contrary, that they acted rightly in laying the burden on those whom they found in possession. This does not, in my opinion, preclude the heritors inter se from determining their mutual rights, nor foreclose them from any claim of relief they may have. My opinion goes no farther than this,—that in a question relating to repairs, the Presbytery were warranted in proceeding on a state of possession which had existed from time immemorial.
I should have been content with this consideration as sufficient to dispose of this case, apart altogether from the words introduced into the 33d section of the Valuation Act. But whatever ultimate effect may be given to these words, they go very far to recognise the principle that the actual possession of the fabric is a material element in the question of liability for repairs. I am not prepared to say that the area of this church has not been allocated in the sense of the clause. Certainly the whole area has been converted to the use of the heritors, to the exclusion of all other proprietors; and I do not see how the latter are to be made liable for assessment, while they are excluded from beneficial occupation. But this last is not a question with which the Presbytery had any power to deal. That matter ought to be raised between the parties who have an interest in discussing it.
I am therefore of opinion that the Presbytery are not bound to decern against any but the heritors according to their valued rent. Whether the case of Peterhead applies to a case of repairs, and how far the erection of the quoad sacra parish of Portobello would modify the application of that case, I do not say. But I think we shall do no more than justice by sustaining this charge, with the reservation I have mentioned.
Page: 421↓
In the recent argument both parties referred to section 33 of the Valuation of Lands Act, 17 and 18 Vict., c. 91, as conclusive in their favour respectively. On the one hand, the complainers maintained that there was by that enactment an absolute provision rendering it imperative that, this being a parochial assessment it should be imposed upon the real rent of lands and heritages. And, on the other hand, the respondents maintained that, under the proviso there was specially excepted such an assessment as the present from the operation of the statutory rule as to real rent, and that it was imperative the assessment should be laid on the valued-rent heritors. I cannot adopt either of these views. For, in the first place, the enactment is carefully limited to assessments, be they municipal or parochial, authorised by any Act of Parliament “to be imposed or laid upon or according to the real rent of lands and heritages it being provided that in every such case such real rent or value should be taken from the valuation roll in force for the time. The purpose of the enactment plainly was not to determine that all assessments under Acts of Parliament should thenceforth be leviable only on the real rent—although the Act authorising the assessment was silent as to valued rent or real rent being taken as the basis of assessment, and that was fixed otherwise than by the Act itself: its declared object solely was to fix that the real rent, when it was prescribed as the rule, should in every case be taken from the real rent inserted in the valuation roll. And entertaining this view of the enactment, I cannot reach the conclusion contended for by the complainers that there is an end of the present controversy. But as little can I hold that, in the circumstances of this parish, the terms of the proviso settles the question the other way, and entitles the respondents to have judgment. The proviso is “that when the area of any parish church heretofore erected has been allocated among the heritors according to their respective valued rents, &c., all assessments for the repair thereof shall be imposed according to such valued rent.” This provision has special reference to the case when the area of the parish church has been allocated among the heritors according to their respective valued rents. Unless this be admitted or be shewn upon the proof to have been the fact, the proviso has no application. And when that is the case, an assessment for the repair of the parish church, as regards the class of heritors upon whom it is to in-fringe, is left to be regulated by the same rule as other parochial assessments. As to this, the Lord Ordinary, in his note, explains that from the proof it appears that the area of this church, which is one of great antiquity, had never been divided or allocated. In this view of the import of the proof I entirely concur; and had the Court at the former advising thought differently, the statute left no option but to have decerned that the valued rent alone was the rule of assessment. But so far from this course having been adopted, the interlocutor was pronounced by which, with a view to the discussion of the question on the merits, the respondents were allowed to call the real rent heritors into the field if they were so advised. This has not been done; and the case is now for judgment as to the validity of the assessment imposed on the valued rent heritors.
This parish church, the original foundations of which cannot be traced, is stated in the New Statistical Account, revised in 1843, to have been, about four years previously, repaired, enlarged, and painted; but in 1865 or 1806 it was again found to require extensive repairs; and plans having been obtained by the Presbytery, an amount required to be provided for by assessment of between £600 and £700. This amount was assessed upon the valued-rent heritors by the Presbytery; and a charge having been executed against these heritors for payment of their respective proportions, this suspension was brought to try the question whether the principle of this assessment was legal, the contention of the heritors being that as a parochial assessment it was leviable upon real rent.
Had the question been one as to the rebuilding of the church, there does not seem to be room for question that the assessment to provide for the expense would have fallen to be imposed upon real rent, agreeably to the rules fixed by the judgment of the House of Lords in the case of Peterhead, 1802, Paton's Appeals, 356; and the subsequent case of Mauchline, Dec. 9, 1834, 13 Shaw, 150. The admitted circumstances of this parish, as stated in the record, bring it within that class of parishes to which those in reference to which the two judgments mentioned were pronounced belong. Nor would the circumstances referred to by the respondents—that a portion of the town of Portobello, which is within the parish, has been erected into a quoad sacra parish—have probably been held materially to affect this matter, although it does introduce an element that would have required consideration, if not inquiry. I cannot therefore hold it to be attended with much, if any, doubt that, had the Presbytery resolved on a new church being erected, the expense of it must have been levied on the real rental of the parish. The Lord Chancellor, in the case of Peterhead, observed that the rule of law was that all the heritors should contribute according to the value of their land— that it might appear strong to say that heritors are to find a church “roomy enough” for the population of a town; “but if it once become a parochial burden it must fall on the value of the land in whatever shape it may be occupied or divided;” —and be adds, that if a different rule were adopted, greater inconveniences would follow, e.g., a manufacturer might bring into the parish what people he chooses, and it would be the duty of the (valued rent) heritors to provide a church fit to accommodate all the parishioners. Hence it was that the judgment fixed the liability to be on the real rental of lands and houses, and so secured equality.
The question which remains for consideration is—Whether, this being an assessment, not for rebuilding the church, but for repairing an existing structure, there is room for a different principle of assessment? The attention of the counsel for the parties was specially directed to this distinction on every occasion when this case was before the Court: that any decision in which real rent had been taken as the basis of assessment for repairs should be brought under our view. But it was stated at last debate that no such precedent had been found; and the argument of the suspenders entirely rested upon the supposed analogy that existed between the erection of a new church and the repairing of an existing structure. And certainly, so far as my own researches have gone, no case of this kind has occurred for the judgment of the Court. Ought then the same principle to be applied in a case of repairs as in the case of a new I erection? Or, rather, can it be so, with due regard
Page: 422↓
On the one hand, it cannot well be doubted that the purpose is a parochial one, and the burden in a certain sense parochial; and as such, it may be said to be within the principle recognised in the Peterhead case, that parochial burdens must fall on the value of the land, in whatever shape it is occupied or divided. But then an essential part of the reasoning in that case altogether fails in its application to the present. The heritors, when called on to build a church, are to find one roomy enough for the whole population. Their duty is to provide such accommodation, and, when the church is thus erected at the expense of these heritors,— that is, of the whole owners of lands and houses within the parish,—all the parties who have thus contributed to the expense will be entitled to an allotment of seats on the division of the area of the church. This can have no application to the repairs of a structure which, to this hour, has been under the charge exclusively of the valued rent heritors, and of which the expense of all previous repairs have been paid out of funds under administration of these parties. Supposing the real rent heritors assessed for these repairs, could they assert any right to accommodation within the building? It was not alleged by the suspenders that they could. I have a clear opinion that they could not advance such a claim; and in this view the analogy relied on by the suspenders entirely fails; for the possession and management of the repaired church must go on in time to come as it has been in time past. The real rent heritors paying for repairs would have no claim to seats in the area, as they would certainly have if called on to pay for a new church when it came to be allocated.
As this distinction between the two cases so materially affects the analogy on which the argument of the suspenders rests, it is material to have in view the principle on which the division of the area of the parish church takes place. Originally the burden was imposed on the “parishioners;” but in the course of time it became quite settled that the expense of the erection and repair of the parish church devolved on the heritors according to the valuation of their several lands within the parish. And when the church was allocated it was so for the use and accommodation of the several heritors, their families, and tenants. In landward parishes, where the assessment for the erection lay with the valued rent heritors, they alone were entitled to share in the allocation of the area. The rule of allocation, subject to some alteration to meet the peculiar circumstances, was followed in parishes where, valued rent being taken as the measure of assessment, there was a large village or town with a considerable population. And in like manner, where the parish was known as a landward burghal parish, the division of the area was made in proportion to the share of the assessment for its erection,—paid respectively by the heritors on the one hand, and by the burgh on the other. But when the assessment for the erection came to be imposed, not on the valued rent heritors, but on the real rent heritors, the allocation of the church necessarily underwent an entire change. The principle being that those who paid for the structure should have the area allocated among them, the measurement of the assessment could not but be the measure of the allocation. The principle is well explained and traced to its practical results by Lord Braxfield, in the case of Crieff, 1781, reported by Lord Hailes, page 892. The reversal of the judgment of this Court in the case of Peterhead, which followed some years afterwards, and to which I have referred, as it fixed the burden on the real-rent heritors, essentially affected the allocation of the area— Cujus commodum ejus est incommodum. Reciprocity of burden and of right to seats was adopted as the rule in the allocation of the area. Mr Dunlop, in his work on Parochial Law, states that “the area of a parish church falls generally to be divided according to the same rules which regulate the apportionment of the expense of building it;” and after explaining the rule as to purely landward parishes, and the practice followed in parishes consisting partly of a burgh or town, and partly of a landward district, he refers to the judgment in the case of Peterhead, imposing the expense of rebuilding the church upon owners of lands and houses in proportion to their real rents, and adds that this judgment “would undoubtedly be held to have altered the rule of division; and the area of the church of a parish partly rural and in part consisting of a town, would fall to be divided among the whole owners of lands and houses in proportion to the real rents of their respective properties.”
The palpable distinction between an assessment for erecting a new church and one for repairing an existing structure is thus manifest. In the first the parties assessed have an equivalent in the allocation of the area; in the second they would have no such equivalent, but would be assessed for the benefit of the valued-rent heritors to their own exclusion. The analogy thus fails on which in principle the argument of the suspenders was based. Be it that a new church was erected in this parish, the assessment would have been on real rent. The case is entirely different when it is the expense of repairs that require to be provided for; and then those who have hitherto had, and will in time coming continue to have, the management of the church and the possession and enjoyment of the area, by themselves or others under them, must bear the burden.
For these reasons I cannot hold that the assessment in question has been wrongously imposed by the Presbytery upon the valued-rent heritors. On the contrary, I consider that they were entitled to act as they did, and that the suspenders have been unsuccessful in showing, either upon principle or from authority, that the burden of these repairs ought to have been laid on the real-rent heritors. And I may only add, that this conclusion at which I have arrived, independently of them, is greatly strengthened by the specialties attending the parochial administration and management of the church which has prevailed in this particular parish for time immemorial; but to these I need do no more than allude, as they have been fully adverted to in your Lordship's opinion.
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Solicitor-General— Would your Lordships allow me to make an explanation, it seemed to be thought by one of your Lordships that the complainers had said that there could be no present allocation of the church. Now, what the complainers have contended is that there has as yet been no allocation of the church.
Lord Justice-Clerk—I quite understood that the argument of the suspenders was that there had been no allocation at all.
Solicitor-General—I was referring to something which Lord Cowan said which rather implied that we admitted that there could be no present allocation.
Lord Cowan—I referred to the statement made by the Lord Ordinary, that there was no evidence of allocation, and I adopted his view of the proof as to that matter.
The Court accordingly recalled the Lord Ordinary's interlocutor, repelled the reasons of suspension, found the letters and charge orderly proceeded, and found the respondents entitled to expenses. The Court at the same time inserted in the judgment a reservation of any right competent to the suspenders against the feuars.
Agents for Suspenders— Mackenzie & Kermack, W.S.
Agent for Presbytery— William Mitchell, S.S.C.