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accordingly action activities Advocate agree allowed amount annual answer appeal application Argued argument assessment Assessor authority averred award Board breach buildings carried cause charge circumstances Committee considered contention contract counsel course Court damages decision deed defenders directed effect Eliz employment entered entitled established evidence existence expressed fact factory finding further given Glasgow granted ground heading held imprisonment included income industrial intention inter issue land limited Lord Lord Ordinary manufacture mark marriage material matter maturation meaning months necessary obtained occupied opinion particular parties payment period person petitioners premises present provisions pursuer question reasons referred refused regard relating relevant respect respondents result roll rule Scotland Sheriff-substitute subjects subjects of appeal taken trade trustees Universities Valuation warehouses whisky whole