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And both liked the juicy tax subsidies of the Docklands Enterprize Zone, which meant that 100percentnt of building costs could be offset against tax and also gave 10 years' rates exemption.
Also, in an attempt to encourage easy access to cash machines, a rates exemption for stand-alone ATMs has also been extended to the end of the budget period in March 2015.
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When income is taxed at graduated rates, exemptions are worth more to high-income than to low-income families.
Ms Sturgeon said the rates exemptions were put in place by the Tories in 1994 to "protect the interests of major landowners".
Much of this fury is caused by the plan to cancel the business rate exemption (granted to the aristocracy by John Major's government in 1994) for deer-stalking estates, grouse moors and salmon fishing.
It gives local people consultation rights over how land is used, strengthens the ability of communities to buy land, improves the position of tenant farmers, removes the business rate exemption, tries to discover who the owners are, seeks to reduce the ridiculous densities at which deer are maintained for stalking, and creates a land commission to keep the issue alive.
Ms Sturgeon has also said business rate exemptions for shooting and deerstalking estates will be scrapped as part of a series of "radical" reforms.
Make the 2009 rates and exemption permanent, an approach that the Obama administration favors.
In 2011, the tax rates and exemption amounts will revert back to the rules in place before the 2001 tax act.
As I have written many times, this was a far better rate and exemption than anyone expected.
But instead of getting into any further arguments over rates and exemptions, Democrats would be better off conceding defeat.
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