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INVENTORY AS IN ABOVE FORM.

Gross Total Amount of Personal Estate in Scotland, England, and Ireland

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162. Inventory must be given up on Oath.-Along with the inventory there must be produced by the executor, beneficiary, trustee, or otherwise, (f) an oath or affirmation by him that the inventory contains a full and true statement of the deceased's whole personal estate and effects wherever situated, so far as known to him; and he must depone to the other particulars (e) See § 155 as to debts deduc- (f) § 150. tible.

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applicable to the individual case as mentioned in the appropriate form of oath prescribed by the Inland Revenue Commissioners.(g) The Commissioners of Inland Revenue may, at any time within three years from the recording of the inventory, call upon the executor to furnish explanations and to produce documentary or other evidence respecting any particulars in the inventory.(h)

163. Who may Administer Oath.-The oath or affirmation may be taken in Edinburgh either before the Sheriff or his substitute, or the Sheriff-Clerk or his depute, and, in those counties where the office of Commissary-Clerk still exists, before the Coinmissary-clerk or his depute, or before any commissioner appointed by the Sheriff, or before any Magistrate or Justice of the Peace within the United Kingdom or colonies, or any British Consul.(?)

In the case of accounts, any officer authorised by the Commissioners of Inland Revenue may administer the oath(j); and these Commissioners have lately authorised the distributors and subdistributors of stamps, and also certain officers of the Legacy and Succession Duties Department at Edinburgh to administer the oath.

The oath must be annexed to the inventory, and after using the proper ad valorem stamp of the inventory the additional matter may be written on plain paper.

164. Form of Oath,-Debts not Deducted, and Deceased Died Domiciled in Scotland.—

the

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day of

In presence of

One thousand eight
Esq., Sheriff of the

Ат hundred and County of (or Sheriff-Substitute, or the Sheriff or Commissary-Clerk or his Depute, or Commissioner appointed by the Sheriff, or any Magistrate or Justice of the Peace within the United Kingdom or the Colonies, or any British Consul): APPEARED (name and description), executor of the deceased (name and description), who being solemnly sworn and examined, depones, That the said

died at

(where English or Irish estate is included

in the Inventory, add domiciled in Scotland), upon the day of

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and left a widow and lawful issue surviving (or as the case may be): That the deponent has entered upon the

(g) §§ 164, 165.

(h) 44 Vict. c. 12, § 37.

(i) 21 & 22 Vict. c. 56, § 11; 39 & 40 Vict. c. 70, part 7. As to oaths

in case of estates under £300, see §

169.

(j) 44 Vict. e. 12, § 39.

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possession and management of the deceased's estate as executor, nominated by him, along with (design them), and also along with (design him), now deceased (or who declines to accept), in a general disposition and deed of settlement, executed by him upon the

the

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day of

registered in the Books of Council and Session on day of an extract whereof (N.B.-The principal disposition and settlement may be produced though not registered) is now exhibited and signed by the deponent and the said of this date, as relative hereto [or, and the deponent has entered (or is about to enter) upon the possession and management of his personal or moveable estate, as executor-dative qua nearest in kin (or qua relict or qua creditor, &c.), or where there has been no appointment of Executor state the character in which the deponent represents the deceased]: That the deponent does not know of any testamentary settlement or writing relative to the disposal of the deceased's personal estate or effects, or any part thereof, other than the said [or, that the deponent knows of no testamentary settlement or other writing left by the deceased relative to the disposal of his personal estate or effects, or any part thereof]: That the foregoing Inventory, signed by the deponent and the said

as relative hereto, is a full and complete Inventory of the personal estate and effects of the said deceased wheresoever

situated, and belonging or due to him beneficially at the time of his death [and money secured by Scottish Bonds or other Instruments excluding executors,] in so far as the same has come to the deponent's knowledge [or, that the deponent does not know of any money or property belonging to the deceased secured by Scottish Bonds or other Instruments excluding executors; or, that the money or property belonging to the deceased secured by Scottish Bonds or other Instruments excluding executors, (k) is not accounted for in this Inventory]: That the said deceased had heritable estate in this country (or the said deceased had no heritable estate in this country in so far as known to the deponent): That the value at this date of the said personal estate and effects situated in Scotland (or, where English or Irish estate is included, in the United Kingdom) [and of the said money (if any)] including the proceeds accrued thereon down to this date, is pounds sterling, and does not exceed pounds sterling. (If confirmation be required, That confirmation of the said personal estate is required in favour of the deponent and the said .) (If confirmation be not required, That confirmation is not at present required.) All which is truth, as the deponent shall answer to God.

(k) See § 158 as to heritable securities.

165. Form of Oath,-Debts Deducted, and Deceased Died Domiciled in United Kingdom.

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the day of
In presence of

One thousand eight

Esq., Sheriff of the

Ат hundred and County of (or Sheriff-substitute, or the Sheriff or Commissary-clerk or his Depute, or Commissioner appointed by the Sheriff, or any Magistrate or Justice of the Peace within the United Kingdom or the Colonies, or any British Consul): APPEARED (name and description), executor of the deceased (name and description), who being solemnly sworn and examined, depones, that the said died at domiciled at

upon the

day of

and left

a widow and lawful issue surviving (or as the case may be): That the deponent has entered upon the possession and management of the deceased's estate as executor, nominated by him, along with (design them), and also along with (design him), now deceased (or who declines to accept), in a general disposition and deed of settlement, executed by him upon the day of

day of

registered

in the Books of Council and Session on the an extract whereof (N.B.-The principal disposition and settlement may be produced though not registered) is now exhibited and signed by the deponent and the said of this date,

as relative hereto [or, and the deponent has entered (or is about to enter) upon the possession and management of his personal or moveable estate, as executor-dative qua nearest in kin (or qua relict or qua creditor, &c.)]: That the deponent does not know of any testamentary settlement or writing relative to the disposal of the deceased's personal estate or effects, or any part thereof, other than the said [or, that the deponent knows of no testamentary settlement or other writing left by the deceased relative to the disposal of his personal estate or effects, or any part thereof]: That the foregoing Inventory, signed by the deponent and the said

as relative hereto, is a full and complete Inventory of the personal estate and effects of the said deceased wheresoever

situated, and belonging or due to him beneficially at the time of his death [and Money secured by Scottish Bonds or other Instruments, excluding executors], (l) in so far as the same has come to the deponent's knowledge [or, that the deponent does not know of any money or property belonging to the deceased secured by Scottish Bonds or other Instruments excluding executors, or, that the money or property belonging to the deceased secured by the Scottish Bonds or other

(1) See § 158 as to heritable securities.

Instruments excluding executors is not accounted for in this Inventory]: That the said deceased

was due and owing at the time of his death to persons resident in the United Kingdom, the debts enumerated in the foregoing Schedule: That these debts are payable by law out of the estate and effects comprised in the foregoing Inventory, are not nor any of them voluntary debts made payable on the death of the deceased, or voluntary debts payable under some instrument delivered to the donee thereof within three months before the death of the deceased, or debts which are primarily payable out of any real estate belonging to the deceased, or debts in respect whereof a reimbursement is capable of being reclaimed from any real estate of the deceased, or from any other estate or person whatsoever: That these debts, with the Funeral expenses of the said deceased, as also shown in the said Schedule, amount to pounds shillings and pence: That the nett value at this date of the said personal estate and effects situated in Scotland (or, where English or Irish estate is included, in the United Kingdom) [and of the said money (if any)] including the proceeds accrued thereon down to this date, and after deducting the amount of the said debts and Funeral expenses, is pounds sterling, and does not exceed pounds sterling. (If confirmation be required, That confirmation of the said personal estate is required in favour of the deponent and the said ). (If confirmation be not required, That confirmation is not at present required.) All which is true, as the deponent shall answer to God.

166. Return of Inventory Duty on Account of Debts Paid. As already mentioned, the former Stamp Acts required a duty to be paid on the inventory of the whole succession at its gross value, without deduction on account of debts falling to be paid thereout.(m) It frequently happened, therefore, that the estate realised nothing like the amount included in the inventory; and the Act accordingly provided for the reduction of the duty to the amount corresponding to the nett value of the estate, provided the return of duty was claimed within three years from the time of recording the inventory, and that the debts were claimable by law out of the personal estate, and were then actually paid.(n) Where personal debts became chargeable on the heritable estate, a portion of the inventory duty paid in respect of money secured on heritage

3.

(m) 55 Geo. III. c. 184, Sch. Part

(n) 55 Geo. III. c. 184, § 51, and 5 & 6 Vict. c. 79, § 23.

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