NOTE.-Additional inventory, where formerly duly stamped inventory exhibited and recorded prior to 1st June, 1881, to be charged with the stamp duty it would have been chargeable with, if 44 Vict. c. 12, had not been passed.

157. Inventories exempt from Stamp Duty.-All estates of persons dying after 25th July, 1864, which shall not exceed in actual value £100,(u) and the estates of any soldier, seaman, or marine, slain or dying in the service of his country.(v) Also additional Inventories where the same shall not be liable to a duty of greater amount than the duty already paid upon the former Inventories of the same estates.(w)

158. Mode in which Inventory Duty Paid. In the case of a person dying, having personal property in Scotland, England and Ireland, and also heritable securities and personal bonds excluding executors.

I.-Where deceased died domiciled in Scotland.

1. Duty in respect of the whole may be paid on the inventory required to be recorded in the Sheriff-Court; or,

2. Inventory duty may be paid (1) on the personal property situated in Scotland, including heritable securities made moveable as aforesaid,(a) and (2) on a "Special

(u) 27 & 28 Vict. c. 56, § 5; 44 Vict. c. 12, § 27.

(v) 55 Geo. III. c. 184.

(w) § 172.

(x) § 153; 31 & 32 Vict. c. 101, § 117.

Inventory" of
of the heritable securities excluding
executors, personal bonds excluding executors, and
heritable securities by absolute Disposition, qualified
by back letter,(y) and probate or administration may be
obtained in England and Ireland, in respect of the
personal estate in these countries, and duty paid in
respect of such on the affidavit in reference to these
several instruments.

II.—Where deceased died domiciled furth of United Kingdom. An inventory must be given up in Scotland, probate or administration taken out in England and Ireland, and duty paid in respect of the property in each country.(2)

159. Penalty for Neglecting to give up Inventory.If any person required to exhibit an inventory, or to deliver an account, as already mentioned (a), refuse or neglect so to do within the prescribed time of six calender months after the death of the deceased, or shall knowingly omit any part of the deceased's property in such inventory or account, he shall be liable to pay double the amount of the duty chargeable; "and the same shall be a debt due from him to the Crown, and be recoverable by any of the ways or means now in force for the recovery of probate, legacy, or succession duties."(b)

160. Form of Inventory of Personal Estate-Debts not Deducted. The Customs and Inland Revenue Act, 1881, provides that affidavits shall be in accordance with such form as may be prescribed by the Commissioners of Her Majesty's Treasury and supplied by the Commissioners of Inland Revenue. The form of inventory, where debts are not deducted, and where the deceased died domiciled in Scotland, provided by those commissioners, is as follows(c), (d) :

(y) 23 & 24 Vict. c. 80, § 3.
(2) Inland Revenue Memorandum.
(a) § 151.

(b) 44 Vict. c. 12, § 40.

(c) 44 Vict. c. 12, § 29.

(d) 48 Geo. III. c. 149, § 38; 21

& 22 Vict. c. 56; 23 Vict. c. 15, and 23 & 24 Vict. c. 80; 31 & 32 Vict. c. 101, § 117; 39 & 40 Vict. c. 70, parts 7 & 8; 43 Vict. c. 14, part 3; 44 Vict. c. 12.

INVENTORY of the Personal Estate, wheresoever situated (and of the money secured by Scottish Heritable and Personal Bonds and other Instruments, excluding Executors), of (name and description of deceased), who died at

day of

on the

18 .

SCOTLAND.

debts which have been recovered should be
stated at the amount recovered, and the
interest of the money after it has been
received to the date of the oath to the
Inventory should be given)

N.B.-In all cases it is to be understood if the

money realised is paid away in discharge of debts,
no interest is to be given after it is so paid away.

7. Rents of heritage due by the following ten-
ants falling under executry (describe them
by the crop in the case of Land, and the
period in the case of Houses)

£

d.

Estate-Debts

161. Form of Inventory of Personal deducted. The following is the form supplied by the Inland Revenue for cases where the deceased died domiciled in the United Kingdom, and deduction is taken of debts owing by him to persons in the United Kingdom and funeral expenses.