The Law Reports (House of Lords, Scotch and Divorce Appeals)
LR 1 ScDiv 348
[HOUSE OF LORDS]
GREIG APPELLANT; THE UNIVERSITY OF EDINBURGH RESPONDENTS.
1868 June 8.
THE LORD CHANCELLOR, LORD CRANWORTH, LORD WESTBURY and LORD COLONSAY.
Rateability for Relief of the Poor where the Property, though Public, is unconnected with the Crown.
The property of the Edinburgh University is neither held by the Crown nor for the Crown. It is therefore rateable to the relief of the poor.
Per LORD CRANWORTH:— The ownership of this property is not in the Crown — neither is the occupancy. The University are not only the sole owners but the sole occupiers.
Per THE LORD CHANCELLOR:— That the property of the Edinburgh University is dedicated to public purposes, must now be taken to be a wholly insufficient ground of exemption.
Rateable Value of the Property.
Per LORD CRANWORTH:— With regard to the question of value, the receipt of the matriculation fees and of the class fees is sufficient.
How to be calculated.