Paton Statute – Impost Duty – Evasion.- The Magistrates of Glasgow are, by statute, entitled to a duty upon all ales and beer brought into Glasgow, from all the breweries in and about Glasgow, for consumption. Sometime after the passing of the act, parties erected a brewery in Anderston, which they conceived beyond the bounds of the act. The Magistrates, however, insisted on payment of their duty; Thereafter the brewers resorted to an agreement with Monro in Glasgow, to buy all their ales on the brewery. By this means he was the medium of still supplying the former customers of the brewers. Held this an evasion of the act, and that the brewers were still liable.
Citations:
[1783] UKHL 2 – Paton – 615, (1783) 2 Paton 615
Links:
Jurisdiction:
Scotland
Customs and Excise
Updated: 13 September 2022; Ref: scu.562104