“Finds that the weighing dues of the tallow in question are clearly and unquestionably established by the act of council,19th April 1777 , and table produced, and cannot be evaded by now selling it in its rough state, whereas it may have formerly been in use to be sold in a molten state, if it be at all sold in the town of Aberdeen, as no distinction between rough and molten tallow is warranted by the act of council and table: Allows the pursuer to instruct that the defender was certiorated of the intention of levying the dues in question, by being cited in the former process mentioned in the debate, and that he has, since the date of that citation, sold within the burgh of Aberdeen, tallow to such an extent that the weighing dues thereon amount to the sum libelled.”
“Having advised this petition, with the answers thereto, they assoilzie the defenders from this action, and decern; find the pursuers (appellants) liable to the defenders in expenses, and ordain an account thereof to be given in to Court.”
“Repel the objections stated by pursuers against the quantum of the custom or duty being twopence sterling per stone of twenty-eight pounds avoirdupois; and find, That the said duty is exigible on refined as well as unrefined tallow, and from freemen as well as from unfreemen of the town of Aberdeen; and find the pursuers liable for the expense of extract, but no other expenses, and decern.” *
“Some of the judges thought that the regulation of the magistrates was strictly local, and could not be extended over the trade in general. But the majority of the Court held, That this regulation, which seemed proper in itself, would be totally nugatory if the commodity sold by the butchers within the burgh to strangers were not to be comprehended under it.”—Mor. Dic.