b C "(2) Any property which a person dying on or after such day, having been absolutely entitled thereto, has voluntarily caused, or may voluntarily cause to be transferred to or vested in himself and any other person jointly, whether by disposition or otherwise, so that the beneficial interest therein or in some part thereof passes or accrues by survivorship on his death to such other person. (3) Any property passing under any past or future voluntary settlement made by any person dying on or after such day by deed or any other instrument not taking effect as a will, whereby an interest in such property for life or any other period determinable by reference to death is reserved either expressly or by implication to the settlor, or whereby the settlor may have reserved to himself the right, by the exercise of any power, to restore to himself, or to reclaim the absolute interest in such property." Or shortly (1) donationes mortis causâ; (2) property where beneficial interest accrues by survivorship; and (3) property passing under a voluntary settlement, interest for life reserved to settlor. It would seem that every person taking benefit under the above provision is individually responsible for the preparation of the account and the payment of the duty thereon. 179. Form of Account.-The following is the form prescribed by the Inland Revenue Commissioners : Account of personal or moveable property which the deceased (name and description), who died at on the 14 day of one thousand eight hundred and a made over as a donatio mortis causâ, or which he voluntarily caused to be vested in himself, and (describe him) who has succeeded thereto by survivorship on the deceased's death, or which he voluntarily settled by an instrument not being a will, whereby an interest for life or any period determinable by reference to death was reserved, either expressly or by implication to him, the settlor, or whereby he, the settlor, reserved to himself the right, by the exercise of any power, to restore to himself or to reclaim the absolute interest in such property. 2. Sum due under Mortgage of the Clyde Navigation Trustees, dated in favour of and survivor Interest thereon to the date of the oath and as trustees under trust, constituted by the deceased, Interest thereon to the date of the oath s. d. 180. Form of Oath to Account. Ат the day of One thousand an officer eight hundred and authorised by the Commissioners of Inland Revenue to administer oaths to accounts of property liable to the like duties as Inventories: APPEARED who, being solemnly sworn and examined, depones that the said (name and describe the deceased), died at on the day of One thousand eight hundred and That the deponent believes the foregoing account is a full, true, and complete account of all the personal and moveable estate flowing from or derived from the said deceased coming under the following descriptions-(a) Property taken as a donatio mortis causâ made by the said deceased or taken under a voluntary disposition made by him, purporting to operate as an immediate gift inter vivos, whether by way of transfer, delivery, declaration of trust, or otherwise, which was not bona fide, made three months before the death of the deceased. (b) Property which the said deceased having been absolutely entitled thereto, has voluntarily caused to be transferred to or vested in himself and any other person jointly, whether by disposition or otherwise, so that the beneficial interest therein, or in some part thereof passed or accrued by survivorship on his death to such other person. (c) Property passing under a voluntary settlement made by the said deceased, by deed or any other instrument not taking effect as a will, whereby an interest in such property for life or any other period determinable by reference to death, was reserved either expressly or by implication to him, the settlor, or whereby he, the said settlor, may have reserved to himself the right, by the exercise of any power, to restore to himself, or to reclaim the absolute interest in such property. That the value, at this date, of the whole of the said moveable and personal estate, including proceeds accrued thereon down to this date, is pounds sterling, and does not exceed pounds sterling. All which is truth, as the deponent shall answer to God. 181. Rates of Duty on Account.-These rates are the same as those charged on inventories, (2) and “shall be charged and paid on accounts delivered of the personal or moveable property to be included therein according to the value thereof." But "where an account delivered duly stamped comprises property passing under. a voluntary settlement, and, upon the production of the settlement, it shall appear that the stamp duty of 5s. per centum has been paid thereon according to the amount or value of the property so passing, or any part thereof, the amount of such stamp duty shall be returned to the person delivering the account."(j) 182. Caution to be Found by Executors-Dative.-The office of executor-dative being in effect a trust for others, the person appointed is required, before being confirmed in the title,(k) to find caution to the satisfaction of the Sheriff for the faithful discharge of his duties. () The caution is usually fixed at the amount of the inventory; but on special application the Sheriff may, after public advertisement, restrict it to a smaller amount.(m) A woman has been refused as cautioner.(n) After the executor has entered upon the management of the estate the cautioner will not be relieved of his obligation as to future management without showing mal-administration, or that the executor is vergens ad inopiam.(o) Where a cautioner dies, his representatives are liable in his stead. (p) Cautioners are only liable for (i) See § 156. (j) 44 Vict. c. 12, § 38. (k) See § 188. (1) 4 Geo. IV. c. 98, § 2, App. (m) § 185. (n) French, 16th May, 1871, 9 M. 741. (0) Bell's Prin. § 1899. (p) Monro, 26th Feb. 1829, 7 S. 476. the amount of the sum confirmed, and that it be applied to the purposes of the executry.(q) They do not warrant the right of the executor to the sum confirmed; and so, if a sum be confirmed by mistake of the executor, the cautioner is not liable, although the money be uplifted and lost by the executor.(r) It is competent to sue an executor without calling the cautioner, and the latter cannot object to the decree except by reduction. (s) Where a cautioner is bound conjunctly and severally with the executor, or renounces the benefit of discussion, he is directly liable to the creditor.(t) Where two or more are bound conjunctly and severally, each is liable to the creditor for the whole estate confirmed; but where not so bound, but simply as cautioners, each is liable only for his own share, unless some be insolvent, when the obligation is shared by those who remain solvent. Among themselves, however, each is liable only for his own share, and if one pays beyond his share he can require the others to pay their shares to him. Where a cautioner pays, he is entitled to an assignation of the debt and diligence, or securities held by the creditor, unless held by him in security of another claim against the executor.(u) The septennial doctrine of limitation does not apply to executorcautioners.(v) Caution is found in either of two ways:-(1), By the cautioner subscribing what is called an "Act of Caution" in the SheriffClerk's office; or (2), By his signing and delivering a separate "Bond of Caution."(w) 183. Act of Caution.-The following is the form in use in the Sheriff-Court at Edinburgh(x): Edinburgh, the day of 1883 Compeared wherein contained in the is only who becomes caution that the sum of £ testament-dative of umquhile executor-dative qua decerned and to be confirmed to the said defunct, shall be made free and furthcoming to all parties having interest therein as law will; and the said executor becomes bound for the cautioner's relief in the premises; and both parties subject themselves, their heirs and successors, to the jurisdiction of the Sheriff of Edinburgh in this particular, and appoint the Clerk's Office in Edinburgh as a domicile whereat they may be cited to all diets of Court. (9) Murdoch, 17th Feb. 1826, 4 S. 479. | (u) Ersk. 3, 5, 11. (v) Gallie, 4th March, 1836, 14 S. 647. 184. Bond of Caution and Attestation of Cautioner.-The following are the forms of those in use in the Sheriff-Court in Edinburgh : dative qua wherein We do hereby BIND and OBLIGE ourselves, our heirs and successors, as cautioners and sureties acted in the Court Books of the Commissariot of Edinburgh, that the sum of contained in the testament-dative of umquhile only execut decerned, and to be confirmed to h shall be made free and furthcoming to all parties having interest therein as law will, the said execut being always bound for relief as cautioner in the premises; and both parties subject themselves, their heirs and successors, to the jurisdiction of the Sheriff of The Lothians, in this particular, and appoint the Commissary-Clerk's Office in Edinburgh as a domicile whereat they may be cited to all diets of Court, at the instance of all and sundry having interest therein as law will, holding any citation legally affixed, and left for us upon the walls of said Office, as sufficient as if we were personally summoned. IN WITNESS WHEREOF, these presents are is reputed a good and sufficient cautioner for the sum of being the amount of the obligation undertaken by the within Bond of Caution. (Name) 185. The Caution may be Restricted by Court.-Where the amount of the inventory is large, it is customary to apply to the Sheriff by petition, craving him to restrict the caution to a specified sum, which is usually considerably less than the amount of the inventory. The petition is intimated by advertisement in one or more newspapers, and the Sheriff afterwards disposes of it in a summary manner, with due regard to the circumstances of the case. 186. Suggestive Form of Petition.Unto The Honourable the Sheriff of of A. B., dyer in the petition executor-dative, qua one of the next-of-kin, decerned to the deceased C. D., who |