By this Act,

After reciting that the practice and procedure in the Court of Exchequer in Scotland have been found inconvenient and troublesome, and it is expedient that the whole power, authority, and Jurisdiction at present belonging to the Court of Exchequer should be transferred to and vested in the Court of Session in Scotland, and that provision should be made for the due administration of justice by the Court of Session in Exchequer cases, and for all relative and necessary proceedings in such cases:

It is Enacted as follows:

1. The whole power, authority, and jurisdiction at present belonging to the Court of Exchequer in Scotland, as at present constituted, shall be transferred to and vested in the Court of Session, and the Court of Session shall be also the Court of Exchequer in Scotland.

2. It shall be lawful for Her Majesty, her heirs and successors, from time to time to nominate and appoint one of the Lords Ordinary in the Outer House of the Court of Session to be Lord Ordinary in Exchequer causes under this Act; and the Lord Ordinary to be so appointed shall, unless where otherwise expressly allowed by this Act, be the sole Lord Ordinary in all causes to be instituted or carried through before the Court of Session by virtue of this Act, and shall continue to act as Lord Ordinary in all such causes so long as he shall continue a Lord Ordinary in the Outer House, or until another Lord Ordinary shall be nominated as aforesaid to act as Lord Ordinary in Exchequer causes in his room and stead; and, unless where otherwise expressly provided by this Act, all proceedings in Exchequer causes under this Act shall be brought in the first instance before such Lord Ordinary.

3. It shall be competent to the Lord Ordinary in Exchequer causes at any time, as well in vacation or recess as during the sittings of the Court of

Session, and on any day or days of the year, whether sederunt days of the Court of Session or not, to entertain and dispose of all matters of a summary nature, or which may appear to the Lord Ordinary to require despatch, being within his competency under this Act, and also to try any cause under this Act, and to pronounce judgment therein, and in case of the absence or inability of the Lord Ordinary, any duties devolving on him under this Act may, during such absence or inability, be performed by any other Lord Ordinary of the Court of Session acting in his room and stead.

4. The depute and assistant clerks of Session attached to the Lord Ordinary in Exchequer causes shall be clerks in all such causes in the Outer House; and it shall be lawful for the Commissioners of Her Majesty's Treasury to grant to such assistant clerk of Session, in respect of the increase of his duties under this Act, an annual allowance not exceeding 50l. per annum, in addition to his ordinary salary; and such allowance shall be paid out of any monies which may from time to time be voted by Parliament for that purpose.

5. It shall be competent to the Lord Advocate, on the behalf of Her Majesty, to commence any such cause by issuing or causing to be issued against the defender a subpoena in the Form, as nearly as may be, of Schedule A. hereunto annexed, which subpoena may be served upon the defender and execution of service returned in the like manner as any ordinary summons before the Court of Session may be served and execution thereof returned; provided that such service may be made either by a messenger-at-arms, or sheriff officer, or by an Excise officer or other officer of the department of Inland Revenue, or any officer of the Customs.

6. On the expiration of the induciæ of any such subpoena, such subpoena may be called in the Court of Session, and thereafter enrolled, in the like manner as any ordinary summons; and the

Lord Ordinary shall, at the outset of the cause, unless the information to which such subpoena relates be then produced and lodged in process, pronounce an interlocutor allowing such information to be lodged in process, and no further proceeding shall take place until such information be lodged; and upon such information being lodged a copy thereof shall be served upon the defender, unless such service shall have been previously made; and the transmission of such copy through the post, addressed to his known residence or place of business, shall be deemed sufficient service; and a certificate by any one person, written on the information itself and signed, bearing that a copy thereof has been served upon the defender, shall be prima facie evidence of such service having been duly made; and after the information shall have been served as aforesaid, the Lord Ordinary shall, if the defender shall admit the truth of the information, or of such part thereof as may be insisted in against him, or do not appear, give decree in terms of the said information, so far as the same shall be insisted in; and if the defender shall appear, and shall not admit as aforesaid, the Lord Ordinary shall appoint a day for hearing the parties upon such information, where this may appear to him to be necessary, or shall appoint a day for trying the matters put in issue by such information, without any adjustment of any separate issue or issues, or shall take such other course as to him may seem proper; and where a day shall be so appointed for trial, a common or special jury (where a special jury shall be applied for and granted) shall be summoned and empanelled, as in any ordinary jury cause before the Court of Session to be tried by a Lord Ordinary in the Outer House; and the Lord Ordinary in Exchequer causes shall preside at such trial, and at all other trials of Exchequer causes under this Act, unless in any particular case, upon a special request by such Lord Ordinary to that effect to either of the two divisions of the Court of Session, another Lord Ordinary shall be appointed to preside in his stead; and the verdict of the jury may be in one or other of the forms in the Schedule C. hereunto annexed, or in such other form as may be applicable to the case, and shall be subject to the provisions of the Act, 17 & 18 Vict. c. 59; and on such verdict being given the Lord Ordinary presiding at the trial shall pronounce decree in conformity therewith, and as may be just and according to law.

7. Every information to be lodged in terms of this Act shall be in the Form, as nearly as may be, of the Schedule B. hereunto annexed; and it shall be competent to the Lord Advocate, on the behalf of Her Majesty, to amend his information at any time before verdict; provided that no such amendment shall be made by the Lord Advocate after a day has been fixed for trial, unless upon payment to the defender of his expenses previously incurred: Provided also, that it shall not be necesVOL. XXXIV.-STAT.

sary to mention in any information any Act of Parliament other than the Act imposing any penalty or duty claimed, or creating any debt sought to be recovered; and provided further, that, notwithstanding the terms of any such information, it shall not be incumbent to prove against the defender, in order to recover under such information, any matters stated therein, except only such matters as are by law required to be proved in order to the forfeiture of the penalty, or the recovery of the duty or debt, or the condemnation of the seizure sought for.

8. Where in any such cause commenced by subpoena as aforesaid the parties shall be agreed upon the facts, and shall dispute only on the law, it shall be competent for them to lodge in process a special case, signed by themselves or their counsel, setting forth the facts on which they are so agreed and upon which the question of law arises, and such special case shall be equivalent to a special verdict finding such facts, and raising a question of law for the Lord Ordinary.

9. The procedure in all cases commenced by subpoena as aforesaid shall, in so far as not specially provided for by this Act, be regulated by the Lord Ordinary, subject to any rules and regulations to be framed as after mentioned, in such way and manner as to the Lord Ordinary shall seem proper and expedient; and, in so far as not so regulated, shall be conducted as nearly as may be in conformity with the procedure before the Court of Session in ordinary actions; provided that protestation shall not be applicable to any such cases, nor shall any record require to be made up by defences, or revised condescendence and defences, or to be closed; provided also, that no such cases shall fall asleep, or require to be wakened; but when any Exchequer cause shall have lain over for such period after the passing of this Act as in the case of any ordinary action before the Court of Session would have rendered such ordinary action a sleeping process, such Exchequer cause shall not be moved in by the Lord Ordinary or the Court until the expiration of ten days from the date of written notice being given by the pursuer or defender to the opposite party in the cause that the cause is to be further proceeded with.

10. It shall be competent to the Lord Advocate, on the behalf of Her Majesty, in place of proceeding by subpoena and information as hereinbefore provided, to commence any such cause by a summons in one or other of the forms in use in the Court of Session for the time being; and proceedings may also be taken by summons as aforesaid at the instance of any person or persons alleging a ground of action against the Crown; and where such cause shall be commenced by summons, the whole proceedings shall be conducted throughout as nearly as may be in the like way and manner as in causes depending before the Court of Session,

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other than Exchequer causes; and every such summons to be raised on the behalf of Her Majesty may contain warrant to arrest on the dependence; and all diligence shall be competent upon every such summons to be raised on the behalf of Her Majesty, and upon any warrant to arrest on the dependence contained therein, and with such and the like operation and effect as upon any ordinary summons, or warrant to arrest on the dependence contained therein before the Court of Session, according to the law and practice in use in the said Court for the time in ordinary causes.

11. Where any seizure shall be made by any officer entitled to make such seizure, where judicial condemnation thereof shall be requisite in the Court of Session, an appraisement of the articles comprehended therein shall be made in the form, as nearly as may be, of the Schedule D. hereunto annexed; and such appraisement shall be lodged in the office of the clerk of court attached to the Lord Ordinary within thirty days after such seizure, and such appraisement of seizure shall be included by the said clerk of court, and published in the weekly calling list of the Court of Session not later than fourteen days after being lodged with him as aforesaid; and a claim for the articles comprehended in such seizure, or any of them, in the form, as nearly as may be, of the Schedule E. hereunto annexed, may be lodged with the said clerk of court at any time within eight days from the date of the calling of such appraisement as aforesaid; and it shall be competent to the Lord Advocate, on the behalf of Her Majesty, or to the party claiming such seizure, to enrol such appraisement of seizure in the Weekly Roll of Court of Session Causes at any time after the expiration of the said eight days; and at the calling of such appraisement in the said Weekly Roll, if no claim to such seizure shall have been lodged, the Lord Ordinary shall pronounce decree of condemnation of such seizure, and thereupon such seizure shall belong to and be at the disposal of the Crown; and if a claim to such seizure shall have been lodged as aforesaid, the Lord Ordinary shall pronounce an order upon the Lord Advocate to lodge an information of seizure on the behalf of Her Majesty; and, upon such information of seizure being lodged, the procedure shall thenceforward be conducted, as nearly as may be, in the like manner as in ordinary causes commenced by subpoena and information, in terms of this Act.

12. Where any cause may, at the date of the passing of this Act, be competently commenced before the Court of Exchequer by writ of capias, or where at the date of the passing of this Act, it is competent to apprehend the defender or person complained of, in order that he may find security to appear and answer, or to pay the penalties, duties, or debt sought to be recovered, it shall be competent to pray or conclude in any information, summons, or proceeding to be raised under this

Act for warrant to apprehend such defender or person complained of; and such warrant shall be granted by the Lord Ordinary on production to him at any time, whether during session or not, of the information or other writ containing such prayer or conclusion, although the same may not have been served, or called, or enrolled; and in every such case the defender or person complained of, when apprehended, shall be bound with two sufficient sureties, to the satisfaction of the prosecutor or of the Lord Ordinary, to appear and answer in the proceeding brought against him as aforesaid, and to pay the penalties, duties, or debt sought to be recovered, if he shall be found liable therein, or such sum or sums as under such proceeding he may be found liable to pay; and failing his finding such security, the Lord Ordinary shall grant warrant for detaining him in prison, and he shall be detained in prison accordingly, until such security be found, or until the issue of such proceeding, or until he be liberated in due course of law.

13. In all cases where, according to the practice of the Court of Exchequer at the date of the passing of this Act, any rent-charges or penalties may be levied by process of the pipe, it shall be competent for the Lord Ordinary in Exchequer causes, and he is hereby required, upon the production to him of a certificate by any person charged with the recovery or collection of such rent-charges or penalties, setting forth that any such rent-charge or penalty is due, and the amount and other particulars thereof, and the party or parties indebted therein, and that he has been unable to recover the same, to issue ex parte, and without the form of any written application, a decree decerning and ordaining such party or parties to make payment of such rent-charge or penalty; provided that all penalties which may be incurred in one county or stewartry may be included in one decree and charge: Provided also, that any charge to be given on such decree, or any diligence following thereon, may be brought under suspension by the party against whom the same is directed, but no such suspension shall be competent before a charge has been given.

14. In all cases in which, if occurring at the date of the passing of this Act, any person or persons would be liable to be stayed by injunction furth of the Court of Exchequer, whether in respect of such person or persons prosecuting or threatening to prosecute before any Court other than the Court of Exchequer in any matters connected with the revenue, or with the proceedings of officers of the revenue, or in any other matters as to which exclusive jurisdiction is at present possessed by the Court of Exchequer, or otherwise, it shall be competent to apply to the Lord Ordinary in Exchequer causes to restrain such person or persons by interdict from following out such prosecution in another court or otherwise, according to the circumstances

of the case; and such application may be made by a note of interdict having a statement of facts and note of pleas in law appended thereto, all as nearly as may be in the form at present in use in the Court of Session; and such note of interdict shall be lodged in the office of the clerk of court attached to the said Lord Ordinary, and shall be forthwith submitted by such clerk to the said Lord Ordinary, who may thereupon at once grant interdict or at once refuse to grant it, or appoint such note of interdict in the first place to be served, and if need be to be answered, or parties to be heard thereon with or without answers, and may thereupon give decree granting or refusing interdict, or may take such other course in regard to such application for interdict as to him may seem proper; provided, that where interdict shall be granted as aforesaid with reference to any cause requiring to be instituted within a limited time, or which, if not instituted within a limited time, may be competently objected to as not timeously brought, the time which may have elapsed between the date of the service of such interdict and the date of the institution of such cause to which such interdict relates, with ten free days in addition thereto, shall be added to the period limited as aforesaid, and such cause shall be deemed and taken to be timeously brought, if instituted at any time within such extended period.

15. In all cases where, at the date of the passing of this Act, it would be competent to apply to the Court of Exchequer for a rule upon any person or persons to shew cause why a mandamus should not issue against such person or persons, directing him or them to do any act or to perform any duty, and for such Court of Exchequer, failing such cause being shewn, to issue a mandamus against such person or persons to the effect aforesaid, it shall be competent to apply to the Lord Ordinary in Exchequer causes by summary petition, setting forth briefly the facts on which the application is based, for an order on such person or persons decerning and ordaining him or them to do the act, or to perform the duty which he or they is or are refusing or neglecting to do or perform; and in the event of the failure of such person or persons to conform and to implement the terms of said order, to pay conjointly and severally, or jointly or otherwise as to the Lord Ordinary may seem fit, such sum or sums of money as may be reasonably demanded in respect of such failure, and that either in lieu of or by way of fine or penalty over and above performance; and the Lord Ordinary shall order service of such petition on such person or persons as he may deem proper, and may, if he sees fit, appoint answers to be lodged to such petition, or parties to be heard thereon, with or without answers, and may thereupon give decree granting or refusing the prayer of such petition, or may take such other course with regard thereto as to him may seem proper; provided that it shall be competent to the Lord Ordinary to prescribe what shall

be deemed good service of any order, interlocutor, or decree which may be pronounced by him upon any person or persons who may be affected thereby.

16. Where in any case any officer of the revenue shall make affidavit that a debt or duty is due to the Crown by a Crown debtor believed to be or to have died insolvent, and shall state in such affidavit any reasonable ground for such belief, and that there is danger of loss to the Crown or revenue with respect to such debt or duty, it shall be competent to the Lord Advocate, on the behalf of Her Majesty, to present a summary petition to the Lord Ordinary, setting forth that such debt or duty is resting owing, and that such affidavit of danger has been made, producing such affidavit along with such petition, and the Lord Ordinary may thereupon, without further evidence or inquiry, issue ex parte a summary act and decree decerning and ordaining such Crown debtor to make payment of such debt or duty; provided that any charge given or threatened to be given on such decree, or any diligence following thereon, may be brought under suspension by such Crown debtor, or his representatives, or any others in his right.

17. In all cases where, at the date of the passing of this Act, a writ of habeas or a writ of certiorari might have competently issued from the Court of Exchequer to the effect of removing any proceedings before, or warrant granted or issued by any inferior court or magistrate or public officer to the said Court of Exchequer, in order to examination, it shall be competent to the party against whom such warrant is directed, or to either of the parties to such proceedings, to bring up such warrant or proceedings to the Court of Session sitting as the Court of Exchequer, to the like effect as by such writ of habeas or writ of certiorari before the passing of this Act, and that by lodging in the office of the clerk of court attached to the Lord Ordinary in Exchequer causes a note of appeal, in the form or as nearly as may be in the form of the Schedule F. hereunto annexed; and such note of appeal shall be forthwith submitted by such clerk of court, in a summary way to the Lord Ordinary, who may thereupon at once direct such warrant or proceedings to be transmitted to the Court of Session, or may at once refuse to give such direction or to entertain such appeal; or, if he sees fit, may order such note of appeal to be served upon the inferior magistrate or magistrates, or public officer or officers, or upon the opposite party, or both, and them or either of them to lodge answers to such appeal ; and may also, if he sees fit, order parties to be heard upon such note of appeal, with or without answers; and may thereupon pronounce such orders or decrees as he may deem proper upon the matters raised by such appeal; and in particular may either dismiss such appeal, and remit back simpliciter the warrant or proceedings, or may give decree quashing or setting aside the warrant, or

quashing or setting aside the proceedings, in whole or in part, and may give such directions to such inferior court, or magistrate or public officer, with regard to his or their proceedings, as may be just; provided that every clerk of an inferior court or other public officer having in his hands or under his controul any such warrant or proceedings shall, on receipt of a copy certified by any depute or assistant clerk of session of any interlocutor of the Court of Session or of the Lord Ordinary in Exchequer causes, directing such warrant or proceedings to be transmitted to the Court of Session or to the Lord Ordinary, be bound forthwith to transmit such warrant or proceedings, with a proper inventory thereof certified by him to be correct, to the office of the clerk of the Court of Session attached to the Lord Ordinary; and where any such warrant or proceedings so transmitted to the Court of Session or to the Lord Ordinary shall be remitted back, it shall be the duty of the clerk of the Court of Session to re-transmit the same to the clerk of such inferior court or other public officer from whom they were received.

18. The duties heretofore performed by or incumbent on the Judges of the Court of Exchequer, under and by virtue of an Act, 10 & 11 Vict. c. 51, intituled 'An Act to amend the Practice in Scotland with regard to Crown Charters and Precepts for Chancery, shall be performed by the Lord Ordinary in Exchequer Causes.

19. The duties heretofore performed by or incumbent on the Court of Exchequer with regard to the nomination, appointment, or controul of tutors dative shall be performed by the Court of Session acting as the Court of Exchequer in Scotland, upon applications for such nomination or appointment to be made to either of the divisions of the said court by way of summary petition; and the procedure under such petitions may be, as nearly as may be, the same as under other summary petitions to the said Court, but may be regulated and varied from time to time in such way and manner as to the said Court may seem proper.

20. All interlocutors of the Lord Ordinary in Exchequer causes shall be subject to review of either Inner House of the Court of Session; and all such interlocutors, and all interlocutors of the Inner House in Exchequer causes, shall be subject to appeal to the House of Lords, in the like manner, and to the same extent and effect, and under the same rules and regulations as any interlocutor of a Lord Ordinary or of the Inner House in any ordinary cause before the Court of Session.

21. Any suspension may be competently brought at the instance or on the behalf of Her Majesty, or of any subject, of any decree, charge, threatened charge, or diligence whatever in any cause or matter connected with the Exchequer, in the like manner and to the same extent and effect as if such

decree, charge, threatened charge, or diligence were in causes or matters connected with any ordinary Court of Session process or procedure; and the application for such suspension may be made in the bill chamber by note of suspension in ordinary form, and the proceedings under the same shall thereafter be conducted as in any ordinary Court of Session process of the like nature; provided that, on any such note of suspension being passed and enrolled the Lord Ordinary in Exchequer Causes shall be the Lord Ordinary in such process.

22. All causes which shall be brought on the behalf of the Crown in terms of this Act shall be at the instance of the Lord Advocate on the behalf of Her Majesty; and it shall be competent for any person alleging any ground of action against the Crown, which at the date of the passing of this Act was cognizable by the Court of Exchequer as at present constituted, to call the Crown, by calling the Lord Advocate as defender or respondent on the behalf of Her Majesty; and all interlocutors or decrees which shall be pronounced in any such cause shall be binding upon Her Majesty and her royal successors as upon the other parties thereto; and where in any such cause any decree shall be obtained against the Lord Advocate on the behalf of Her Majesty, payment of any money contained in such decree shall be made, and such decree shall be otherwise implemented by the Commissioners of Her Majesty's Treasury, or by such Board of Revenue or other department as in the opinion of the Lord Advocate ought properly to make such payment or implement; and the person obtaining such decree shall be entitled to demand from the Lord Advocate a certificate of his opinion accordingly, but shall not be entitled to put such decree in farther execution against the Lord Advocate.

23. In all causes which shall be brought under this Act the Lord Advocate shall, in pleading on the behalf of the Crown, whether before the Court or a jury, have the privilege of being heard last, according to the present practice of the Court of Exchequer.

24. In all causes which shall be instituted under this Act before the Court of Session acting as the Court of Exchequer in Scotland, and in all causes presently depending, or which shall come to depend, before any civil Court in Scotland at the instance or on the behalf of the Crown, against any person or persons, or against the Crown at the instance of any person or persons, the Crown, or the Lord Advocate or other person or persons suing on its behalf, shall be entitled, when decree shall be given for the Crown, to move for and recover expenses of process, in the like manner as and under the like rules, regulations, and provisions as are or may be in force touching expenses of process in proceedings between subject and subject; and, where in any cause whether to be brought under this Act, or presently depending, or which may come to