rent payable by such lessee to such actual proprietor as compared with the amount of such valuation. 1 See Law of Rlys. p. 841, note (a). 2 See Law of Plys. pp. 847-852. As to leased line, see Ed. and Gl. R.C. v. Arthur (1858), 20 D. 677. 3 See Cal. R.C. v. Ass. for Lanarkshire (1896), 23 R. 691. XX. Assessor of railways and canals to be appointed.-In order to the making up of valuations and valuation rolls of lands and heritages in Scotland belonging to or leased by railway or canal companies, and forming part of the undertakings of such companies, it shall be lawful for her Majesty to appoint, as occasion requires, a fit and proper person to be assessor of railways and canals for the purposes of this Act; and the remuneration or salary to be paid to such assessor of railways and canals in respect of his own time and trouble, and in respect of any clerks or other officers whom he may be allowed by the1 Treasury to employ in the execution of his duties under this Act, shall be fixed from time to time by the1 Treasury; and such assessor of railways and canals shall, before entering on the duties of his office, declare that he will faithfully and honestly perform the duties thereof, and shall be removable by her Majesty at pleasure.2 1 Unnecessary words omitted by 55 & 56 Vict. c. 19. XXI. Such assessor to make up annually a valuation roll of railways and canals.-The assessor of railways and canals under this Act shall . . .1 on or before the fifteenth day of August in every... 1 year, inquire into and fix in cumulo the yearly rent or value, in terms of this Act, of all lands and heritages in Scotland belonging to or leased by each railway and canal company, and forming part of its undertaking, and shall also inquire into and fix the amount which one year with another would be required in order to the acquisition, formation, and erection of the several stations, wharfs, docks, depots, countinghouses, and other houses and places of business respectively, in Scotland, of or connected with each such undertaking (including the solum on which such stations and others are erected), and shall also inquire into and fix all other matters necessary to enable him to make up a valuation roll of railways and canals as after mentioned; and such assessor of railways and canals shall make up a valuation roll, applicable to all railway and canal companies having lands and heritages as aforesaid, in which valuation roll shall be set forth, in columns, the yearly rent and value, in terms of this Act, of the whole lands and heritages, in Scotland, belonging to or leased by each such railway or canal company respectively, and forming part of its undertaking; the names of the several parishes, counties, and burghs through which the line of such railway or canal company runs, or in which its said lands or heritages, or any part thereof, are situated; the lineal measurement of its entire line, and the portion of such lineal measurement situated in each such parish, county, and burgh; the amount of the cost as aforesaid of its several stations, wharfs, docks, depots, counting-houses, and houses and places of business in Scotland, (including as aforesaid), the proportion of such gross amount expended in each such parish, county, and burgh, and, where any stations, wharfs, docks, depots, counting-houses, or other houses or places of business are held or used jointly by any two or more railway or canal companies, the proportions in which such railway and canal companies are respectively interested therein, and also the yearly rent or value, in terms of this Act, ascertained as after mentioned, of 1854. 17 & 18 VICT. Cap. 91. 184 the portion in each parish, county, and burgh in Scotland of the lands and 1 Preceding words omitted by 38 & 39 Vict. c. 66. 2 See 8 & 9 Vict. c. 17, sec. 2. 3 As to "forming part of its undertaking" see N.B.R. v. Greig (1866), 4 M. 645; Ed. XXII. Mode in which the yearly rent or value of railways and canals is to be XXIV. Notice of valuation to be given to railway and canal companies, etc. If companies think themselves aggrieved they may appeal to Lord Ordinary. Proceedings before Lord Ordinary, etc., to be summary.-On or before the fifteenth day of August in each year, the said assessor of railways and canals under this Act shall transmit or cause to be transmitted to each railway and canal and other company included in his valuation, either through the post office, or by causing the same to be left at the head or other known office of business of each such company, a copy of every entry in his valuation roll wherein such company shall be set forth, either as proprietor, tenant, or occupier; and if such company consider themselves aggrieved by such valuation, they may obtain redress by satisfying such assessor of railways and canals, on or before the [eighth] day of September next ensuing, that they have wellfounded ground of complaint, and obtaining an alteration by him of his valuation accordingly, which alteration he is in such case authorised to make, or by lodging a note of appeal, on or before such last-mentioned date, to the Lord Ordinary officiating on the bills in the Court of Session, or where the lands and heritages belonging to such company are all situated within one county, then to the sheriff of such county; and all proceedings before such Lord Ordinary or sheriff, as the case may be, under this Act, shall be summary, and may be taken either in court or at chambers, and shall be conducted in such way as such Lord Ordinary or sheriff respectively may prescribe or allow; and any deliverance which shall be pronounced by such Lord Ordinary or Sheriff, as the case may be, on such objections, on or before the thirtieth day of November next,2 after such appeal is entered and such objections are made, shall receive effect, and it shall be the duty of such assessor of railways and canals to alter his valuation in conformity therewith; and such deliverance, and the valuation of the said assessor of railways and canals, if not appealed against, or if appealed against in so far as not altered by a deliverance of the Lord Ordinary or sheriff as aforesaid, shall be final and conclusive, and not subject to review. 1 Now 10th September, 30 & 41 Vict. c. 80, sec. 7. 2 Now 30th September, ibid. XXV. Any parish, county, or burgh interested in any railway or canal valuation may appeal against the same to the Lord Ordinary. The valuation roll to be made up by the assessor of railways and canals, while the same is in the hands of such assessor, shall be patent to all persons having interest therein, and no fee of any kind shall be charged to any such person for liberty to inspect the same; and it shall be competent to any parish, county, or burgh, having interest in any valuation therein contained, to object to and represent against the same to the Lord Ordinary officiating on the Bills in the Court of Session, or when the lands and heritages belonging to any railway or canal or other company included in such valuation roll are all situated within one county, then to the sheriff of such county, and such Lord Ordinary or sheriff, as the case may be, shall afford to the company to which such objection applies an opportunity of answering such objections, and may also, if he think it necessary or proper, afford such opportunity to the assessor of railways and canals, or to any person or persons whom he may consider to be interested in such objection; and any deliverance which shall be pronounced by him on such objections on or before the thirtieth day of November next after such objections are made shall be given effect to, and be final and conclusive. XXVI. Assessor of railways and canals may call for books and writings, etc.; and if such are refused, right of appeal to be forfeited.-For the purpose of making the valuations of the lands and heritages of railway and canal and other companies by the assessor of railways and canals under this Act, it shall be lawful for such assessor of railways and canals to require the attendance before him of any persons as witnesses, and to examine such witnesses on oath, and also to call from time to time upon any railway or canal or other company to be included in his valuation for detailed statements of the yearly revenue of its undertaking, distinguishing the different sources thereof, and the amount derived from each such source, and also in the case of railways and canals of the cost as aforesaid of each of its stations, wharfs, docks, depots, countinghouses, and other houses and places of business (including the solum on which such stations and others are erected), and also of the parishes, counties, and burghs in which such stations, wharfs, docks, depots, counting-houses, and other houses and places of business are severally situated, and of the lineal measurement of the whole, any, each, and every part of its line, and to call for production from time to time of any books, vouchers, or other writings in the possession of any railway or canal or other company relating to or bearing upon any matters aforesaid, or to or upon the subject of the inquiries of such assessor under this Act; and if any such company, or its manager or secretary, or the chairman of its board of directors, all for the time being, shall wilfully refuse or delay to furnish any such statements, or to make any such produc 1854. 17 & 18 VICT. Cap. 91. tion, when required by the assessor of railways and canals as aforesaid, such company shall not be entitled to appeal against or object to the valuation of such assessor of railways and canals for the year in which such refusal or delay takes place, anything in this Act to the contrary notwithstanding. XXVII. Valuations of railways and canals, etc., when completed to be authenticated and communicated to the clerks of supply and town clerks, and to be in force for one year.—The valuation roll to be made up annually as aforesaid by the assessor of railways and canals under this Act shall, as soon as may be after the thirtieth day of November in each year, be authenticated by the signature of such assessor, and such valuation roll shall then be in force as the valuation roll of railway and canal and other companies for the year commencing at the term of Whitsunday immediately preceding and ending at the term of Whitsunday immediately following; and the assessor of railways and canals under this Act shall thereupon transmit to the clerk of supply of each county and to the town clerk of each burgh in which any portion of the undertaking of any such company is situated a certified copy of the valuation, in terms of this Act, taken from such valuation roll, of the lands and heritages within such county or burgh respectively belonging to or leased by and forming part of the undertaking of such company; and such valuation relating to such company shall be engrossed by such clerk of supply or town clerk, as the case may be, in the valuation roll of such county or burgh, and shall be authenticated by the signature of such clerk of supply or town clerk, and shall be thenceforward deemed and taken to be a part of such valuation roll of such county or burgh. XXVIII. Valuation rolls of railways and canals, etc., to be transmitted to the General Register House for preservation.-The valuation rolls of railway and canal and other companies, to be made up by the assessor of railways and canals in terms of this Act, shall be periodically transmitted by the assessor of railways and canals to the Lord Clerk Register, or his deputy, for preservation in the General Register House, in like manner as the valuation rolls of counties and burghs are hereinafter directed to be periodically transmitted as aforesaid. XXIX. Salary of the assessor of railways and canals to be contributed rateably by railway and canal companies, etc.-The amount of the remuneration or salary of the assessor of railways and canals under this Act, and of his clerks and other officers as aforesaid, shall, on or before the eleventh day of November in each year, be paid by the railway and canal and other companies having lands and heritages included in the valuation of railways and canals for the year to which such remuneration or salary applies, to the1 Treasury, or to such person or persons as they may appoint to receive the same, each company paying a proportion of such remuneration or salary corresponding to the yearly rent or value of its lands and heritages, ascertained in terms of this Act, as compared with the yearly rent or value of the whole lands and heritages in Scotland of railway and canal and other companies included in such valuation; and in case of any difference of opinion as to the proportions in which such remuneration or salary should be borne by such companies respectively, in terms of this Act, the same shall be determined by the1 Treasury, whose award thereon shall be final; and on or before the thirty-first day of December in each year the said remuneration or salary received from such companies as aforesaid shall be paid over by the Treasury to the assessor of railways and canals; and the proportion of such remuneration or salary payable by each such company, in terms of this Act, shall be deemed to be a debt due by such company to the Crown, and shall be recoverable in like manner as any other debt due to the Crown is recoverable by law. 1 Unnecessary words omitted by 55 & 56 Vict. c. 19. XXX. Mistake or misnomer not to affect valuation.-No valuation of any lands or heritages contained in any valuation roll under this Act shall be rendered void or be affected by reason of any mistake or variance in the names of such lands or heritages, or in the Christian or surname or designation of any proprietor or tenant or occupier thereof; and no valuation roll which shall be made up and authenticated in terms of this Act, and no valuation which shall be contained therein, shall be challengeable, or be capable of being set aside or rendered ineffectual, by reason of any informality, or of any want of compliance with the provisions of this Act, in the proceedings for making up such valuation or valuation roll. XLI. Liability to assessment not to be altered.-Nothing contained in this Act shall alter or affect any classification or power of classification, or any deduction or allowances, or power of making deductions or allowances, from gross rental, made or possessed by any body, persons or person, entitled to impose or levy assessments, but the same shall not affect the value to be inserted in the valuation roll in terms of this Act; and nothing contained in this Act shall exempt from or render liable to assessment any person or property not previously exempt from or liable to assessment. 1854. THE COURT OF SESSION (DISTRIBUTION OF BUSINESS) ACT, 1857.1 -20 & 21 VICT. CAP. 56. 1 Cited as "The Court of Session Act, 1857" (Short Titles Act, 1896). AN ACT TO REGULATE THE DISTRIBUTION OF BUSINESS IN THE COURT OF SESSION - IV. Summary petitions, etc., how disposed of.-All summary petitions and applications to the Lords of Council and Session which are not incident to actions or causes actually depending at the time of presenting the same shall be brought before the Junior Lord Ordinary officiating in the Outer House, who shall deal therewith and dispose thereof as to him shall seem just; and in particular all petitions and applications falling under any of the descriptions following shall be so enrolled before and dealt with and disposed of by the Junior Lord Ordinary, and shall not be taken in the first instance before either of the two divisions of the court, viz. :— 1. Petitions and applications under any of the various statutes now in force relative to entails ;1 1 See 11 & 12 Vict. c. 36, sec. 33. 2. Petitions and applications under any of the general railway Acts or under the Lands Clauses Consolidation (Scotland) Act, 1845, or under any local or personal Act; 1857. |