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The magistrates and town council of a burgh passed a resolution to apply funds out of (1) the burgh general assessment, and (2) the public health assessment, in payment of expenses incurred by them in opposing three private bills in Parliament. An individual ratepayer lodged an appeal against both assessments with the magistrates. This appeal was dismissed. The ratepayer then appealed to the Court of Session against the resolution and deliverance “in virtue of section 339 of the Burgh Police (Scotland) Act 1892, the Public Health (Scotland) Act 1867, and to the extent, if any, that the said appeal may be found to be justified at common law.”
Held that the appeal was incompetent, the proper mode of bringing such a resolution under the review of the Court being by declarator and interdict or one or other of them.
Part IV. of the Burgh Police (Scotland) Act 1892 (55 and 56 Vict. cap. 55) deals with “police administration.” By section 339 of the Act, which is one of the sections under Part IV., it is enacted—“Any person liable to pay or to contribute towards the expense of any work ordered or required by the commissioners under the Act, and any person whose property may be affected or who thinks himself aggrieved by any order or resolution or deliverance or act of the commissioners made or done under any of the provisions herein contained, may, unless otherwise in this Act specially provided, appeal either to the Sheriff or to the Court of Session by lodging a note of appeal within fourteen days after intimation of the order or deliverance of the commissioners complained of, or within fourteen days after the commission of the act complained of, with the sheriff-clerk of the county in which the burgh is situated if the appeal is made to the sheriff, or with any principal clerk of session at Edinburgh if the appeal is made to the Court of Session, which note of appeal shall state the grounds of such appeal and be signed by the appellant or by his counsel or agent, and the sheriff or Court shall order a copy of the appeal to be served on the clerk to the com missioners and appoint him within six days after such service to lodge answers thereto, and shall thereafter hear further and determine the matter of the appeal, and shall make such order thereon either confirming, quashing, varying, or redressing the order, resolution, deliverance, or act appealed against, and shall award such costs to either of the parties as the sheriff or Court shall think fit.”
At a meeting of the Magistrates and Council of Leith, as Commissioners for the burgh, held on 6th October 1896, they resolved to charge (1) the expenses incurred by them in their opposition to the Edinburgh Extension Bill, which had for its object the annexation of Leith to Edinburgh, to the Public Health Assessment, and (2) the expenses incurred by them in their opposition to the Edinburgh Improvement and Tramways Bill and the Edinburgh Street Tramway Company's Bill, to the Burgh General Assessment, the expenses to be spread over a period of five years.
An appeal under section 340 of the Burgh Police (Scotland) Act 1892 to the Magistrates and Council of Leith was lodged against the assessments by James Heddle, a tenant householder in Leith, and as such subject to both of the foresaid assessments. This appeal was unanimously dismissed.
Thereupon Mr Heddle presented an appeal to the Court of Session, in which he averred—“The appellant considers himself aggrieved by the aforesaid resolutions of 6th October 1896 to charge to any assessment or rate as condescended on by the
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respondents, the expenses incurred in opposing or promoting the above-mentioned three bills, and now appeals against the afore-mentioned resolutions, deliverance, or judgment, and statement aforesaid, in virtue of section 339 of the Burgh Police (Scotland) Act 1892, the Public Health (Scotland) Act 1867, and to the extent, if any, that the said appeal may be found to be justified at common law.” He prayed the Court “to recal the judgment, decision, or deliverance aforesaid simpliciter, and to require and ordain the respondents to withdraw and exclude from the statutory estimates and assessments the sums complained of, and to ordain that inasmuch as the assessments for the year now current are in course of being levied, and the sums complained of in whole or in part paid, the respondent shall place and pay into the bank account of the respective rates, and keep to the credit of the next respective estimates of income and expenditure and assessments the respective sums so charged and complained of.”
In the appeal the appellant stated that the expenses of the opposition to the Edinburgh Extension Bill amounted to £3510, 7s. 6d., and the expenses of the opposition to the Tramway Bills £1461, 9s. 3d.
The Magistrates and Council of Leith objected to the competency of the appeal, and argued—Appeals under sec. 339 of the Burgh Police Act 1892 could only deal with matters relating to police administration dealt with in Part IV. of the Act. Appeals under that section could not be presented in connection with rating and borrowing which was dealt within Part V. of the Act. There was also no provision for an appeal of this kind under the Public Health Act 1867. The proper remedy of a ratepayer who was of opinion that he was improperly assessed was by interdict or declarator and interdict.
Argued by appellant—Section 339 of the Act was in general terms, and gave the right of appeal to any person who thought himself aggrieved by an order or resolution of the magistrates. Even if the objection of the respondents were sound, it was a technical one, and should not be given effect to. Parties were here prepared to argue the case on its merits, and the objection should be overruled— Ward v. Mayor of Sheffield, 1887, L.R., 19 Q.B.D. 22, opinion of Cave, J., 28.
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Lord Justice-Clerk—I am of the same opinion.
The Court dismissed the appeal as incompetent.
Counsel for Appellant—Party.
Counsel for Respondents— Balfour, Q.C.— Clyde. Agents— Irons, Roberts, & Co., S.S.C.