EXECUTORS-DATIVE--continued.

must find caution, § 182.

form of act of caution by, § 183.
form of bond of caution by, § 184.
caution, may be restricted, § 185.

form of petition to restrict caution, § 186.

form of advertisement of petition for appointment of, § 187.
confirmation of creditors as, §§ 196, 197, 198.

FORMS,

of petition to seal repositories, § 133.

for appointment of executor, § 142.

of inventory of personal estate, debts not deducted, § 160.

of inventory of personal estate, debts deducted, § 161.

of oath to inventory, debts not deducted and deceased died domiciled

in Scotland, § 164.

FORMS-continued.

of oath to inventory, debts deducted and deceased died domiciled in

United Kingdom, § 165.

of affidavit for return of inventory duty, § 168.

of inventory not exceeding £300 and relative oath, § 170.

of additional inventory, § 173.

of oath to additional inventory, § 174.

of corrective inventory, § 176.

of oath to corrective inventory, § 177.
of account, § 179.

of oath to account, § 180.

of act of caution, § 183.

of bond of caution, § 184.

of petition to restrict caution, § 186.

of newspaper advertisement to restrict caution, § 187.

of testament-dative, § 189.

eik to testament-dative, § 190.

of legacy duty receipt, § 304.

of annuity receipt, § 305.

of residue account, § 306.

of succession duty receipts, § 330.
FUNERAL EXPENSES,

preferable debts, § 204.

FURNITURE,

valuation of, for inventory duty, § 154.

valuation of, for legacy, &c., duty, § 292.

GENERAL SERVICE,

procedure in expeding, § 272.

GIFTS INTER VIVOS,

when to be given up in an account, § 178.

GOODS,

division of, in a testament, § 11.

in communion, § 89.

GRANDFATHER AND GREAT-GRANDFATHER,

when entitled to succeed to personal estate, §§ 129, 130.
when entitled to succeed to heritable estate, § 259.
GRANDCHILDREN AND GREAT-GRANDCHILDREN,
when entitled to succeed to personal estate, §§ 129, 130.
when entitled to succeed to heritable estate, § 252.

HALF-BLOOD,

full blood excludes the, § 86.

succeed after full blood, in moveable estate, § 97.

succeed after full blood, in heritable estate, §§ 254, 255.

HEIRS,

Act anent, p 334.

kinds of, in Scotland, §§ 21, 28, 242.

HEIRS-continued.

of conquest, §§ 25, 32, 49.

portioners, §§ 26, 48.

in heritage has no share in moveables, § 54.

must be legitimate, § 243.

descent, how traced, § 244.

burdens affecting the right of, §§ 261-266.

former legal rights of, before completing title, §§ 267, 268.
former responsibility of, possessing without a title, §§ 269, 270.
service of, §§ 271-274.

rules in Reg. Maj., § 10.

Stair's Inst., §§ 21, 25, 26.
Mackenzie's do., §§ 28, 32.
Erskine's do., §§ 49, 54.

defined, § 235.

HERITABLE SECURITIES,

Act relating to, p. 370.

character of, in succession, § 83.

HERITABLE SUCCESSION,

general view of, §§ 234, 250, 251.

vesting of, § 239; also p. 340, note (u).

representation in, § 245.

primogeniture in, §§ 246, 247.

how issue of deceased females succeed in, § 248.

on arrears of legacy duty, § 298.
on arrears of succession duty, § 323.

INTESTACY,

total or partial, § 79.

INTESTATE SUCCESSION,

distinguished from testate succession, § 77,
INTROMITTERS. See VITIOUS INTROMITTERS.
INVENTORY OF PERSONAL ESTATE,
description of, § 149.

by whom given up, § 150.
when given up, § 151.
where given up, § 152.

property included in, § 153.

property in, how valued, § 154.

what debts may be deducted from, § 155,

rates of duty on, § 156.

exemptions from duty on, § 157.

ISSUE,

mode in which duty paid on, § 158.

penalty for neglecting to give up, § 159.

forms of. See FORM.

must be given up on oath, § 162.

forms of oaths to. See FORM.
who may administer oath, § 163.
return of duty on, §§ 166, 167, 168.
not exceeding £300, §§ 169, 171.
additional, $172.

corrective, §§ 175, 176.

meaning of, p. 341, note (b).

JOINT TENANCY,

legacies in, §§ 291, 317.

JUS FEUDALE,

estimate of work, § 16.

JUS MARITI,

defined, § 90.

JUS RELICTE,

explained, § 91.

how renounced, § 59.

from what property due, § 92.

when it vests, § 93.

right to, indefeasible, § 94.

how discharged, § 95.

how satisfied, § 96.

effect of discharge inter vivos, § 97.

effect of provision in satisfaction of, § 98.
rules in Mackenzie's Institutions, § 34.
Erskine's do., §§ 55, 59.

JUSTINIAN LAW,

of what it consists, § 2.

KINDRED,

diagram of, § 84.

LEGACIES,

what deemed, under Act, § 289.

in joint tenancy, § 291.

contingent, § 291.

subject to power of appointment, §§ 291, 317.

LEGACY AND RESIDUE DUTIES,

the governing Acts, § 287; also pp. 409-457, 493.

application of Acts, §§ 288, 289.

property liable to, § 290.

mode of calculating, § 291.

on property not reduced into money, § 292.

rates of, § 293.

mode of collecting, § 294.

who must pay, § 295.

where and when payable, §§ 296, 297.

interest payable on arrears of, § 298.

may be compounded, § 299.

exemptions from, § 300.

repayment of overpaid, § 301.

penalty for non-payment of, § 302.

discharge of executor from claim to, § 303.

LEGACY RECEIPT,

form of, § 304.

LEGITIM,

to whom due, §§ 56, 103,