Scotland. Commissary Court (Edinburgh) James Geddes Currie.

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— respect of the whole estate, and application made for return
of the original inventory with the duty impressed thereon as
a spoiled stamp. But by an Act passed in 1813 an addi-
tional inventory was exempted from all stamp duty where the
amount of the estate given up did not involve the payment
of any higher duty than had been paid on the original
inventory,^ and this exemption was repeated in the Act of
1815. And in 1853 it was enacted that every additional
inventory should be chargeable only with such an amount of
stamp duty as, together with the stamp duty paid on any
former inventory, should ms&e up the full amoimt of duty
exigible on the whole estate given up.^
Temporary By the Customs and Inland Revenue Act 1889,^ where the
dtttj. value of the estate upon which inventory duty is payable,
contained in any inventory exhibited on or after 1st June
1889, should exceed £10,000, a duty called Estate Duty
was also exigible on such estate, in addition to the inventory
duty, at the rate of £1 on every £100 or fraction thereof.
This duty was not impressed upon the inventory, but on a
statement (printed forms of which were supplied by the
Inland Revenue) which the person exhibiting the inventory
was bound to deliver along with it, to be transmitted there-
with to the Stamp Office. The duty was not chargeable on
estate contained in any additional inventory where the
original inventory was exhibited before 1st June 1889. But
where the original inventory had been exhibited on or after
that date, and where estate duty had been paid, an addi-
tional statement had to be given up with any additional inven-
tory, impressed with a stamp corresponding to the additional
value of the estate given up ; where no estate duty had
previously been paid, and it appeared from the additional
inventory that the value of the whole estate exceeded £10,000,
estate duty on the total value became exigible, and a state-

^ 63 Geo. III. c. 108, § 19. 8 52 Vict. c. 7, § 5, Appendix xvin.

2 16 and 17 Vict c 69, § 8.



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INVENTORY AND TEMPORARY ESTATE DUTY. 253

ment stamped accordingly had to be delivered with the ^^'^
additional inventory. It was provided that this estate duty — 7
should not be payable in respect of the value of the estate of duty.
and effects of any person dying on or after 1st June 1896
(§ 7) ; but by the Finance Act 1894, § 1, Sch. 1 (4), it ceased
to be chargeable in respect of property chargeable with the new
estate duty under that Act. It is now exigible therefore only
on the estates of persons who died before 2nd August 1894.

By the Act of 1808 and 1815 the inventory of the effects Bxemp-
of any common seaman, marine, or soldier who should be
slain or die in the service of the Crown was exempted from
duty.^ This exemption applied only to inventory duty and
not to legacy duty, so that in the event of the estate
exceeding £100 it would still be liable in the latter duty,
and as the rate varies from 1 to 10 per cent, it might
sometimes, where the whole estate is over £100 and not more
than £300, be more advantageous for the executor to ignore
the exemption and pay the thirty shillings duty, by which
the liability for l^acy duty would be obviated. The term
" common seaman " does not include a warrant officer, as,
for instance, a master-gunner, but includes an engine-room
artificer, and the term " common soldier " is considered to
apply to the ordinary rank and file, and therefore to include
a corporal, but not a sergeant. Inventories ad Tum executa,
in respect the estate contained in them must always have
been given up in some previous inventory, require no stamp.
An inventory for confirmation ad omissa or male appretiata
will also be exempted from duty either if its contents have
been included in some previous inventory on which duty has
been paid, or if the value of any estate given up for the first
time, when added to that on which duty has been already
paid, does not involve the payment of higher duty.*

By § 8 (1) of the Finance Act 1894, it is provided that
the existing exemption from duty of the property of common
seamen, marines, and soldiers shall apply to estate duty.

^ Schedule, Part ni. of both Acts. ^ Hanson's Bevmue Aet$f 193.



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CHAPTER XIV.

FEES IN OOMMISSABT P&OOEEDINOS.

ohaptib The fees chargeable on confirmations and other Commissary
— ^' proceedings are now fixed by Part xi. of the Act of Sed^-unt,
dated 20th December 1898, r^ulating the fees payable in
the Sheriff Courts in Scotland. The Act came into opera-
tion on 1st January 1899. It is thereby, iri^ a2ia, enacted
that each Sheriff (Commissary) Clerk shall be responsible for
the collection of all fees specified in the tables, aod that it
shall be his duty to refuse to receive any paper chargeable
with a fee, unless the appropriate fee has been paid.

TABLE OF FEES.

Part zi. — Confibmation of EzscfuroRs and othsb Commissart
Procebdikgs.

1. Petition for appointment of ezecator, iocluding intima-

tion, decree dative, and recording thereof, . JCO 10

2. Petition for restriction of caution and for special

warrant, including deliverance, . . . .050

3. Receiving and examining inventory and testamentary

and other writings relative thereto (if any) ; prepar-
ing bond of caution (if any) ; expeding confirmation,
including recording, certificates of registration, writ-
ing confirmation and inventory, sealing, correspond-
ence, &c. —
(a.) Gross estate sworn not to exceed £500, under the
Acts 38 and 39 Yict. c. 41, and 39 and 40 Vict,
c. 24, and Acts amending the same, in whatever
manner application may be made : —
When the amount of the estate which may be con-
firmed does not exceed £20, . .050
254



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TABLE OF FEES, 255

And Is. for each £10 or part of £10 after the Ohaptbb

first £20, but the total fee is not to exceed 158. ^^*

(6.) Gross estate not sworn not to exceed : —

When the amount of the estate which may be confirmed

(1) Does not exceed £500, . . . £1 10

(2) Exceeds £500 and does not exceed £1000, 2 10

(3) Exceeds £1000 and does not exceed

£20,000 ; £2, 10s. for the first £1000,
and 10s. for each £1000 or part of
£1000 thereafter.

(4) Exceeds £20,000 and does not exceed

£100,000; £12 for the first £20,000,
and 10s. for each £5000 or part of
£5000 thereafter.

(5) Exceeds £100,000; £20 for the first

£100,000, and 10s. for each £10,000
or part of £10,000 thereafter.

(c) Additional and corrective inventories and eiks shall
be charged at the above rates on the additional
estate which may be confirmed.

(cf.) Where it is declared that confirmation is not re-
quired, fees at half the ad v€Uorem rate shall be
charged on receiving the inventory. If confirma-
tion should subsequently be required, the remain-
ing half of the fees shall then be charged.

4. Writing extracts or copies from records, duplicate con-

firmations, &c.f including certificates on certified

copies and sealing when required, per sheet, . .010

5. Searches, to include inspection, each case —

Within five years from date of search, , . .010
Beyond do. do. ... 2 6

6. Commissary Clerk, Edinburgh —

(a.) Certifying English or Irish probates or letters of
administration, including entering abstracts, col-
lating, sealing, and correspondence, . . . 15

(6.) Sealing probates and letters of administration under
the Colonial Probates Act 1892, in addition to
the fees in section 3, (6.), (c), (d), . . 15

7. Fee under Finance Act (section 23, sub-section 7) 1894, 2 6

8. Contentious and other business not specially provided

for. The same fees as for similar business in the
ordinary Sheriff Court (Part xn.).



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256



TABLE OF FEES.



Ohaptbb

xrv.



NOTK

The following are the fees on confinnations under Article 3 of the
foregoing table : —

(a.) Where the ORO68 estate under the Small Estates Acts is sworn
NOT TO EXOEBD £600, aud the amount of the estate which
may be confirmed does not exceed —



X20 .


. Fee 5s.


£80 .


. Fee lis.


30 .


. „ 68.


90 ,


. . „ 128.


40 .


. „ 78.


100 .


. . „ 138.


50 .


. „ 88.


110 .


. . „ Us.


60 .


. „ 98.


500 .


. . „ 158.


70 .


. „ 10s.







(6.) Where the oross estate is not sworn not to bxobbd £600,
and the amount of estate which may be confirmed does
not exceed —



£500




Fee£l 10


£20,000 .


. Fee £12


1,000






, 2 10


25,000 .


>l


12 10


2,000






, 3


30,000 .


1)


13


3,000






, 3 10


36,000 .


»


13 10


4,000






, 4


40,000 .


»


14


5,000






, 4 10


46,000 .


»


14 10


6,000






, 5


60,000 .


99


15


7,000






, 5 10


55,000 .


99


15 10


8,000






, 6


60,000 .


99


16


9,000






, 6 10


65,000 .


99


16 10


10,000






, 7


70,000 .


99


17


11,000 .






, 7 10


76,000 .


99


17 10


12,000






, 8


80,000 .


99


18


13,000






, 8 10


86,000 .


99


18 10


14,000






, 9


90,000 .


99


19


15,000






, 9 10


95,000 .


99


19 10


16,000






, 10


100,000 .


99


20


17,000






, 10 10


and thereafter




18,000 .






, 11


foreach£10,000




19,000






, 11 10


or part thereof ,


99


10



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APPENDIX OF ACTS.



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APPENDIX OF ACTS.



L— ACT ANENT THE CONFIRMATION OF TESTAMENTS—
Soots Acts, 1690, Cap. 26.

OuB SovsRAiGNB LoRD AND Ladt the King and Queens Majesties,
and three Estates of Parliament, Considering the great vezatione occasioned
to their Majesties leidges, by commissars and their clerkes fiscalls and
oncers, chargeing them to confirme the testaments of their deceast relations
doe hereby discharge and forbid in all tyme comeing, all commissars and
their ffiscalls clerkes and officers, to charge pursue or require any persone
to confirme the testament, or give up inrentary of the goods of any other
person defunct except at the instance of the relict bairnes, nearest of kin
and their tutors and curators or of a creditor, Declareing all charges pursuites
and executions otherwise made and given to be void and null : And farder
their Majesties with consent foresaid, Declare that where speciall assignations
and dispositions are lawfully made by the defunct, tho' neither intimate
nor made publick in his lifetime they shall be yet good and valid rights and
titles to possess bruike, enjoye, pursue or defend, albeit the soumes of
money or goods therein contained be not confirmed without prejudice
alwayes to the competitione of creditors and others, and of their rights and
diligences as formerly before the making heirof.



II.— ACT ANENT EXECUTRYIAND MOVEABLES—
Scots Acts, 1695, Cap. 41.

OxTB SovBRAiGN LoRD, Considering that the law is defective, as to the
affecting with legal diligence the moveable estate which pertained to a
defunct, either for his own or his nearest of kin's debt, in such manner as a
defuncts heretage may be affected by charging to enter heir in the known

259



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26o



APPENDIX OF ACTS.



Appendix manner, doth therefore with advice and consent of the Estates of Parliament
11
1 Statnte and Ordain that in the case of a moveable estate left by a defunct,

and falling to his nearest of kin, who lyes out, and doth not confirm the
creditors of the said nearest of kin, may either require the Procurator-fiscal
to confirm and assign to them under the perril and pain of his being lyable
for the debt, if he refuse, or they may obtain themselves decerned executors-
dative to the defunct as if they were creditors to him : With this provision
allwayes, that the creditors of the defunct, doing diligence to a£fect the said
moveable estate within year and day of their debitor^s deceas, shall alwayes
be preferred to the diligence of the said nearest of kin. And it is further
declared that in the case of any depending cause or clame against a defunct
at the time of his deceas it shall be liesom to the persuer of the said cause or
clame to charge the defunct's nearest of kin to confirm executor to him
within twenty dayes after the chaige given, which chai^ so execute shall
be a passive title against the person charged as if he were a vitious intro-
metter, unless he renunce and then the charger may proceed to have his
debt constitut, and the haereditas jacens of moveables declared lyable by a
decreet cognitionis causa, upon the obtaining whereof, he may be decerned
executor-dative to the defunct and so affect his moveables in the common
form.



Xxacaton
and otiien
iotromittiDg
with the
effects in
SooiUndof
an^penon
dying after
the 10th
October 1806
to exhibit
an inventorj
thereof in
the Ck)m-
miseary
Oonrt there,
doly
stamped;



III.— REVENUE ACT 1808-48 Gkobqe in. Cap. 149,
Sections 38 to 42 inclusive.

38. And be it further enacted, That all and every person or persons,
who as executor or executors, nearest in kin, creditor or creditors, or other-
wise, shall intromit with or enter upon the possession or management of any
personal or moveable estate or effects in Scotland, of any person dying after
the tenth day of October one thousand eight hundred and eight shall on or
before disposing of or distributing any part of such estate or effects, or
uplifting any debt due to the deceased, and at all events within six
calendar months next after having assumed such possession or management^
in whole or in part, and before any such person or persons shall be con-
firmed executor or executors, testamentary or dative, exhibit upon oath or
solemn affirmation in the proper Commissary Court in Scotland (which
oath or affirmation any judge of or a commissioner appointed by such Court is
hereby authorised to admimster, and which oath or affirmation shall not be
chargeable with any stamp duty), a full and true inventory duly stamped
as required by this Act, of all the personal or moveable estate and effects
of the deceased already recovered or known to be existing, distinguishing
what shall be situated in Scotland and what elsewhere, together with any
testament or other writing relating to the disposal of such estate and effects,
or any part thereof, which the person or persons exhibiting such inventory
shall have in his, her, or their custody or power ; which said inventory,
together with such testament or other writing (if any such there be) shall be



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REVENUE ACT, 1808. 261

recorded in the books of the said Court without any other expense to the Appitoix
party than the ordinary fees of registration ; and if at any subsequent — 1
period a discovery shall be made of any other effects belonging to the and an addi-
deceased, an additional inventory or additional inventories of the same ^n^n^dSj^'
shall, within two calendar months after the discovery thereof, be in like *^*^^-
manner exhibited upon oath or solemn affirmation, by any person or persons,
intromitting with or assuming the management of such effects, which
additional inventory or inventories shall also be recorded in the manner
aforesaid ; and in case any person or persons, hereby required to exhibit Penalty of
any such inventory or inventories as aforesaid, shall refuse or neglect so to "^^^^^
do, within the time prescribed for that purpose, or shall knowingly omit
any part of the estate or effects of the deceased therein, he, she, or they
shall, for every such offence, forfeit the sum of twenty pounds to be reco-
vered by ordinary action or summary complaint in the Sheriff, Stewart, or
Borough Court, or before any justice of the peace of the shire, stewartry,
or borough where the person or persons sued or complained of shall reside ;
which court or justice shall have power, if there shall appear cause, to
mitigate such penalty, so that the same be not reduced below one moiety
thereof besides costs of suit ; and, the person or persons so offending shall
also be charged and chargeable with, and be holden liable to the payment
of double the amount of the stamp duty which would have been payable
upon such inventory or inventories so neglected to be exhibited, according
to the amount or value of the estate and effects, which ought to have been
specified therein, or double the amount of the further or increased stamp
duty which would have been payable upon any such inventory or inventories
exhibited, in respect of the estate or effects so omitted therein as aforesaid,
as the case may require ; which double duty shall be deemed and taken to
be a debt to his Majesty, his heirs and successors, of the person or persons
liable to pay the same, and shall and may be sued for and recovered
accordingly.

39. And be it further enacted, That all and every the inventory and sach inTeo-
inventories, so to be exhibited and recorded as aforesaid, shall be retained {J^J^
by the Clerk of the Commissary Court wherein the same shall be exhibited, *°iJ^]'?^
and shall be transmitted by him from time to time, as often as required, the Solicitor
together with the said oath or afl&rmation relating thereto, to the Solicitor ^iJSSSi^
of Stamp Duties at Edinburgh, who shall file and preserve the same in the

Stamp Office there ; and if the clerk of any such Court shall fail to record,
retain. or transmit any such inventory, which shall be exhibited there to be
recorded as aforesaid, or shall receive or record any such inventory which
shall not be duly stamped as the law requires, he shall, for every such
offence, forfeit the sum of fifty pounds.

40. And be it further enacted, That where any such additional inventory Additional
shall be exhibited to be recorded as aforesaid, the same shall also specify {J^i^fy**
the amount or value of the estate and effects of the same person, comprised ^^^^"'^^SJ*
in any former inventory or inventories ; and the stamp duty to be charged in former
on such additional inventory shall be the ad. valorem duty payable in Jj^^J^I^** '
respect of the total amount or value of the estate and effects specified ttampMintj



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262 APPENDIX OF ACTS.

AmwDiz therein, and in any such former inventory or inventories ; and upon any

^ such additional inventory, duly stamped, being recorded and transmitted as

to be Moord. aforesaid, the Solicitor of Stamp Duties shall, upon the application of the

to&iofbodi;PU^ ^bo shall have exhibited the same, deliver out to such party the

onthefonm ^^"^®' inventory, with a certificate thereon signed by him, bearing that an

to be repaid, additional inventory of the effects of the deceased duly stamped, had been

transmitted to him and filed as aforesaid ; and such certificate shall entitle

the party exhibiting the additional inventory to demand and receive the

amount of the stamp duty on such former inventory from the head

distributor of stamps at Edinburgh, who shall pay the same out of any

monies in his hands, arising from the duties hereby charged on such

inventories as aforesaid on a proper receipt being given for the same, and

upon the former inventory and certificate being delivered to him, to be

produced with the receipt, as a voucher for such payment

The doty on 41. Provided always, and be it further enacted. That the duty charged

toiT to be ^ the schedule hereunto annexed upon any such inventory to be exhibited

^^^^1^ as aforesaid, shall be deemed and taJcen to be charged and payable only in

eibcte in respect of the amount or value of such parts of the estate and effects therein

****'^***' mentioned as shall be situated in Scotland.

Conflrma. 42. And be it further enacted, That it shall not be lawful for any
mentin^to Commissary Court in Scotland to grant confirmation of any testament,
be granted testamentary or dative, or eik thereto, of or for any estate or effects what-
^ included ever, of any person dying after the tenth day of October one thousand eight
1°^^^' hundred and eight, unless the same shall be mentioned and included in
Seeaton some such inventory exhibited and recorded as aforesaid ; and it shall not
coTOT eAscto he competent to any executor or executors, or other person or persons to
Tiidaded recover any debt or other effects in Scotland of or belonging to any person
dying after the said tenth day of October, unless the same shall have been
previously included in some such inventory exhibited and recorded as
aforesaid ; except the same respectively were vested in the deceased, as a
trustee for any other person or persons, and not beneficially ; but these pro-
visions are not in other respects to prejudice the law of Scotland regarding
total or partial confirmations or the rules of succession there established.



(^itperMcM Schedule ; Part the Third — Containing {irUer alia) the Duties on Con*
J^Jt^" firmations of Testaments testamentary and dative, and on Inventories

to be exhibited in the Commissary Courts in Scotland.



reairds

additUmal

inimUoriet.



Confirmation of any Testament, testamentary or dative, or eik thereto, to
be expede in any Commissary Court in Scotland after the 10th day
of October 1808, where the deceased shall have died before or upon
that day, and subsequent to the 10th day of October 1804.

Inventory to be exhibited and recorded in any Commissary Court in Scot-
land of the estate and effects of any person deceased who shall have
died after the 10th day of October 1808.



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REVENUE ACT, 1808.



263



WHere the Estate and Effects for or in respect of which such

Confirmation or Eik shall he granted or expede, or whereof

such Inventory shall he exhihited and recorded, shall he, —

Ahove the value of £20 and under the value of ;^100



APFIlfDXX

III.



Of the value of 100

200



300

450

600

800

1,000

1,500

2,000

3,500

5,000

7,500

10,000

12,500

15,000

17,500

20,000

25,000

30,000

35,000

40,000

45,000

50,000

60,000

70,000

80,000

90,000

100,000

125,000

150,000

175,000

200,000

250,000

300,000

350,000

400,000

500,000, or upwards,.



200..

300..

450..

600..

800..

1,000..

1,500..

2,000..

3,500.

5,000..

7,500..

10,000..

12,500..

15,000..

17,500..

20,000..

25,000.

30,000.

35,000.

40,000..

45,000..

50,000..

60,000..

70,000..

80,000..

90,000..

100,000..

125,000..

150,000.,

175,000..

200,000.

250,000..

300,000.

350,000.,

400,000..

500,000.,



DUTT

lOs.

£2

5

8

11

15

22

30

40

50

60

75

90

110

135

160

185

210

260

310

360

410

460

550

650

750

850

950

1200

1400

1600

2000

2500

3000

8500

4000

5000

6000



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2d4



APPENDIX OF ACTS,



IV.— REVENUE ACT 1816,-65 Gtoeqb m. Cap. 184.
(By SecHoHi 1 and t the dutw grantsd hy the Act of 1808 tiwrs repeaUd and
thefoOawing iubgtfUuUdfram amd q/W the Site AnguH 1816.)
(AfjMTtMM SoHiDULB Pa&t thb Thibi>— Contaming (imUr alia) the Daties on Con-
^m^ firmations of Testaments, testamentary and dative, and on InTentories

jJ**j|^JJ^ to be exhibited in the Commissarj Courts of Scotland.

Sup.m.) Confirmation of any Testament-testamentary or eik thereto, or of any
Testament-dative, to be expede in any Commissary Court in Scotland
where the deceased shall have died before or upon the 10th day of
October 1808, and subsequent to the 10th day of October 1804*
iNyBNTORT to be exhibited and recorded in any Commissary Court in Scot-
land of the estate and effects of any person deceased who shall have
died after the 10th day of October 1808.



Duty



Where the estate and effects for or in respect of |






which such Confirmation or Eik


respectively


TesUte.


IntMtate.


shall be granted or expede, or whereof such






Inventory shall be exhibited and recorded,






shaU be-










Above the value of £20 and under £60


lOs.


lOs.


Of the value of


60


100


10s.


£i


...


100


200


^^2


3


...


200


300


5


8




300


460


8


11




450


600


11


16




600


800


16


22


...


800


1,000


22


30


...


1,000


1,600


30


46


...


1,600


2,000


40


60


...


2.000


3,000


60


76


...


3,000


4,000


60


90


...


4,000


6,000


80


120


...


6,000


6,000


100


160


...


6,000


7,000


120


180


...


7,000


8,000


140


210



Online LibraryScotland. Commissary Court (Edinburgh) James Geddes CurrieThe confirmation of executors in Scotland according to the practice in the ... → online text (page 23 of 38)