Scottish Court of Session Decisions

Subject_1Election Law
Subject_2Taxation of Returning Officer's Account of Expenses
Subject_3Returning Officer's Expenses Act 1886 (49 and 50 Vict. cap. 58)
Subject_4Approval of Auditor's Report — Jurisdiction of Court of Session.
Facts:

The objections to the Auditor's taxation of the Returning Officer's Account of Expenses in the Inverness-shire election of 13th June 1895 were originally heard before the four Judges who constitute the Election Judges for the year, and were sustained by them with expenses. The Returning Officer now moved the First Division of the Court of Session to approve of the Auditor's Report of Expenses, and to decern. He referred to Rule 34 of the Parliamentary Petition (Scotland) Rules 1868 (founded upon the Parliamentary Petitions Act 1868, sec. 58, sub-sec. 1), which provides for the approval of the Auditor's report either by the Court of Session or by the Election Judges in the case of the expenses of an election petition.

The Court refused the motion, holding that proceedings with reference to the taxation of a returning officer's account of expenses were regulated by the Returning Officers Expenses Act 1886, and that provisions in the 1868 Act and accompanying Rules allowing certain applications to be made to the Court of Session in matters relating to election petitions did not apply to proceedings under an Act which referred solely to taxation of a returning officer's account.