Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/20

1476 XXXIX. And be it further enacted, That all and every the Inventory and Inventories so to be exhibited and recorded as aforesaid shall be retained by the Clerk of the Commissary Court wherein the same shall be exhibited, and shall be transmitted by him from Time to Time as often as required, together with the said Oath or Affirmation relating thereto, to the Solicitor of Stamp Duties at Edinburgh, who shall file and preserve the same in the Stamp Office there ; and if the Clerk of any such Court shall fail to record, retain, or transmit any such Inventory which shall be exhibited there to be recorded as aforesaid, or shall receive or record any such Inventory which shall not be duly stamped as the Law requires, he shall, for every such Offence, forfeit the Sum of Fifty, Pounds.

XL. And be it further enacted, That where any such additional Inventory shall be exhibited to be recorded as aforesaid, the same shall also specify the Amount or Value of the Estate and Effects of the same Person comprised in any former Inventory or Inventories ; and the Stamp Duty to be charged on such additional Inventory shall be the ad valorem Duty payable in respect of the total Amount or Value of the Estate and Effects specified therein, and in any such former Inventory or Inventories; and upon any such additional Inventory, duly stamped, being recorded and transmitted as aforesaid, the Solicitor of Stamp Duties shall, upon the Application of the Party who shall have exhibited the same, deliver out to such Party the former Inventory, with a Certificate thereon signed by him, bearing that an additional Inventory of the Effects of the Deceased, duly stamped, had been transmitted to him and filed as aforesaid ; and such Certificate shall entitle the Party exhibiting the additional Inventory to demand and receive the Amount of the Stamp Duty on such former Inventory from the Head Distributor of Stamps at Edinburgh, who shall pay the same out of any Monies in his Hands arising from the Duties hereby charged on such Inventories as aforesaid, on a proper Receipt being given for the same, and upon the former Inventory and Certificate being delivered to him, to be produced with the Receipt as a Voucher for such Payment.

XLI. Provided always, and be it further enacted, That the Duty charged in the Schedule hereunto annexed upon any such Inventory to be exhibited as aforesaid shall be deemed and taken to be charged and payable only in respect of the Amount or Value of such Parts of the Estate and Effects therein mentioned as shall be situated in Scotland.

XLII. And be it further enacted, That it shall not be lawful for any Commissary Court in Scotland to grant Confirmation of any Testament, testamentary or dative, or eik thereto, of or for any Estate or Effects whatever, of any Person dying after the Tenth Day of October One thousand eight hundred and eight, unless the same shall be mentioned and included in some such Inventory exhibited and recorded as aforesaid; and it shall not be competent to any Executor or Executors, or other Person or Persons, to recover any Debt or other Effects in Scotland of or belonging to any Person dying after the said Tenth Day of October, unless the same shall have been previously included in some such Inventory exhibited and recorded as aforesaid; except the same respectively were vested in the Deceased as a Trustee for any other Person or Persons, and not