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clerk to the executors already decerned or confirmed to the deceased party.(q) In the Sheriff-Court of Edinburgh the Commissary-clerk requires (1), That in all cases where a second petition for confirmation is presented, the petitioner, or his agent, shall mark distinctly upon such petition the fact that it is a second petition; (2), That every such second petition shall contain, inter alia, a prayer for direction by the Sheriff of instant intimation to the party, or his known agent, who presented the first petition, and the Commissary-clerk shall immediately obtain, by interlocutor of the Sheriff, the said directions, viz.: To intimate the presentation of the second petition by a full double of the said petition being left by an officer of Court in the hands of the said party, or his known agent, of which the said officer shall return an execution in due form, except where the said party, or his known agent, shall endorse on the said second petition an acknowledgment of the receipt of the said full double thereof, which shall be equivalent to an intimation executed as aforesaid; and (3), That three copies of the said second petition shall be lodged with the Commissary-clerk at the time of the presentation of, and in addition to, the said second petition itself.

GIVING UP INVENTORY OF THE PERSONAL ESTATE AND OBTAINING CONFIRMATION.

149. The Inventory.-The successor having obtained the title of decree-dative, (r) the next step is to make up an inventory of the deceased's personal estate,(s) and this should be done as soon as convenient after the funeral.(t) The inventory is a concise and particular description and estimate of the whole personal means and effects, wherever situated, which belonged to the deceased at the time of death. It must be lodged by the executors with the Sheriff-clerk upon foolscap paper duly stamped, (u) and must be sworn to as containing, to the best of his knowledge and belief, a true and perfect list of the deceased's effects. (v)

By recent Statutes, the mode of giving up inventories and expeding confirmations of personal estates not exceeding £300 in

(q) 39 & 40 Vict. c. 70, § 44.

(r) § 147.

(s) §§ 160, 161.

(t) § 151.

(u) § 156.

(v) §§ 164, 165.

gross value has been much simplified, (w) and provision has also been made for delivering certain special properties and interests in the form of an account.(x)

150. By whom must Inventory, &c., be given up.-The inventory must be given up by "all and every person or persons who, as executor or executors, or otherwise, shall enter upon the possession or management, in whole or in part, of any personal or moveable estate in Scotland of any deceased person." (y)

The accounts referred to in last section(z) must be delivered on oath by "every person who, as beneficiary, trustee, or otherwise, acquires possession or assumes the management of any personal or moveable property" of the description classified in the Customs and Inland Revenue Act, 1881.(a)

151. Within what Time must Inventory, &c., be given up. -The inventory must be given up before the executors dispose of or distribute any part of the estate, or uplift any part of the debts due to the deceased, and at the latest within six calendar months from the date of the deceased's death, or within two months after the determination of any suit or dispute respecting the succession which shall not be ended within four calendar months after the death of the deceased.(b)

The account must be delivered to the Commissioners of Inland Revenue upon the executor retaining the property therein for his own use, or upon his distributing or disposing thereof, and in any case within six calendar months after the death of the deceased.(c)

152. Where Inventory must be given up.-It must be given. up and recorded in the Sheriff-Court of the County wherein the deceased died domiciled, and-in the case of persons dying domiciled furth of Scotland, or without any fixed or known domicile, having personal property in Scotland-the Sheriff-Court of Edinburgh.(d)

153. What Property must Inventory include.-It must include all the deceased's personal or moveable estate, wheresoever situated, and belonging or due to him beneficially at the time of death, then recovered or known to be existing, (e) but not any funds held by him in trust.(ƒ)

(w) § 169.

(x) § 178.

(y) 48 Geo. III. c. 149, § 38; 39 & 40 Vict. c. 70.

(z) § 178.

(a) 44 Vict. c. 12. §§ 38, 39.

(b) 55 Geo. III. c. 184, § 37.
(c) 44 Vict. c. 12, § 39.

(d) 21 & 22 Vict. c. 56, §§ 3, 8 39 & 40 Vict. c. 70, part 7.

(e) 48 Geo. III. c. 149, § 38.

(f) M'Laren, § 1693.

If the deceased die domiciled in Scotland, it may include any personal estate in England and Ireland. If English or Irish estate be included in the inventory, the fact that the deceased died domiciled in Scotland must be set forth in the affidavit to the inventory, and the English and Irish estate must be stated therein separately.(g)

In the case of rents, since the date of the Apportionment Act of 1870, there falls under executry a proportion of these from the term preceding the date of death to the date of death; and this includes the rents of lands, houses, quarries and minerals, also feuduties. Previous to the passing of the above Act, the rule was that if the deceased survived Whitsunday, one moiety of the rents of the crop of that year was personal estate, and, if he survived Martinmas, the whole rents of that crop fell into executry.

In the case of heritable securities in Scotland, these are made moveable, as regards succession in the creditors from and after 31st Dec. 1868,(l) and this whether the security shall have been granted before or after that date. Such securities include all securities over land, legal as well as voluntary, bonds of annualrent, and bonds of annuity, excepting securities by way of groundannual and absolute dispositions qualified by backbond.(1) Section 30 of 37 & 38 Vict. c. 94, seems to declare section 117 of 31 & 32 Vict. c. 101 applicable to real burdens on land. Real burdens upon land, therefore, should be included in the inventory of the personal estate. Such securities are still money secured on heritage, and, in so far as they may not come under the statutory provisions applicable to personal property, the Acts 23 Vict. c. 15, and 23 & 24 Vict. c. 80 will apply to them. The latter will still apply to heritable securities excluding executors, which are by the above section of 31 & 32 Vict. c. 101, to remain heritable, and also to personal bonds excluding executors, and heritable securities by absolute disposition qualified by backbond.(j)

Documents of the debts of foreign Governments and foreign companies which pass from hand to hand are property where the documents may be. Debentures or bonds by foreign companies and Governments, and the title to stocks of foreign companies and Governments in the possession of a party dying in Scotland, if they can be sold in the market, and the right of the purchaser com

(g) 21 & 22 Vict. c. 56, §§ 9, 12, 13; 39 & 40 Vict. c. 70, § 41. (h) 31 & 32 Vict. c. 101, § 117.

(i) 31 & 32 Vict. c. 101, § 3.
(j) 23 & 24 Vict. c. 80, § 3.

pleted to them in this country, are property situated in this country, and liable to inventory duty.

For probate and administration duty, debts and sums of money due from persons in the United Kingdom to a deceased on obligation or other specialty, shall be estate and effects of the deceased within the jurisdiction of Her Majesty's Court of Probate in England or Ireland, in which the same would be if they were debts upon simple contract, without regard to the place where the obligation or specialty shall be at the time of the death.(k)

Indian Government promissory notes and certificates issued, or stock created in lieu thereof, being assets of a deceased person, the interest whereon shall be payable in London, and which shall be registered in London, or enfaced in India for the purpose of such registration before the death of the owners; also Indian Government promissory notes, with coupons attached, in the same circumstances as to registration, and certificates issued, or stock created in lieu thereof, shall be personal estate, and bona notabilia in England of the deceased.(?)

Any ship, or any share of a ship, belonging to a deceased person, registered at any port in the United Kingdom, notwithstanding such ship at the time of the death may have been at sea, or elsewhere out of the United Kingdom, shall be deemed to have been at the time aforesaid in the port at which she may be registered, and liable to inventory, probate, or administration duty.(m)

Personal estate which a person, dying after 3rd April, 1860, shall have disposed of by will, under any authority enabling such person to dispose of the same as he shall think fit, shall be deemed personal or moveable estate of the person so dying, for the purpose of payment of inventory, probate, or administration duty.(n) Donationes mortis causâ.

Property-beneficial interest accruing by survivorship; and

Property passing under voluntary settlement, interest for life or absolute power of revocation reserved to settlor, particularly specified below,(o) require to be given up in an account in the form to be immediately noticed.(p)

(k) 25 Vict. c. 22, § 39.

(1) 23 Vict. c. 5, § 1.
(m) 27 & 28 Vict. c. 56.

(n) 23 Vict. c. 15, § 4. Inland Revenue Memorandum.

(o) § 178.

(p) § 179.

154. How Property in Inventory Valued. The property in the inventory must be valued at the time when the inventory is sworn to, and the inventory must include the proceeds accrued on the property down to that time. (q) Any debt due to the deceased. may be put in the inventory at its estimated value. The good should, however, be distinguished from the bad or irrecoverable debts; and household furniture and such like effects, unless of inconsiderable value, should be valued by a licensed appraiser, and the appraised value entered in the inventory.

155. What Debts may be Deducted from Inventory.In the case of persons dying domiciled in the United Kingdom after 1st June, 1881, it is competent for the person exhibiting the inventory in Scotland to state in his affidavit the fact of such domicile, and to deliver therewith or annex thereto a schedule of the debts due from the deceased to persons resident in the United Kingdom, and the funeral expenses, and in that case for the purpose of the charge of duty on the inventory, the aggregate amount of the debts and funeral expenses appearing in the schedule shall be deducted from the value of the estate and effects, as specified in the account delivered with or annexed to the affidavit, or whereof the inventory shall be exhibited. The debts to be so deducted shall be debts due and owing from the deceased and payable by law out of any part of the estate and effects comprised in the inventory, and shall not include voluntary debts expressed to be payable on the death of the deceased, or payable under any instrument which shall not have been bona fide delivered to the donee thereof three months before the death of the deceased, or debts in respect whereof any real estate may be primarily liable, or a reimbursement may be capable of being claimed from any real estate of the deceased, or from any other estate or person. The funeral expenses to be so deducted shall include only such expenses as are allowable as reasonable funeral expenses according to law. (r)

156. Abstract of the Rates of Inventory Duty.—Inventories to be exhibited and recorded on or after 1st June, 1881.(s), (t)

(q) 23 & 24 Vict. c. 80, § 5. (r) 44 Vict. c. 12, § 28.

(s) 44 Vict. c. 12.

(t) For duties previously payable,

see 55 Geo. III. c. 184, Schedule, part 3; 22 & 23 Vict. c. 36, § 1; 27 & 28 Vict. c. 56, § 5; and 43 Vict.

c. 14.

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