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DECLARATION

The foregoing INVENTORY, which is signed by me on this and the two preceding pages, and given up to the ACCOUNTANT OF COURT, in terms of Sec. 3 of the Act 12° & 13° Vict. cap. 51, and Sec. 6 of the Act 52° & 53° Vict. cap. 39, is a true and faithful account of the FUNDS, RENTS, and MOVEABLES belonging to

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in so far as I have been able to ascertain the same: And I further declare, that I have used all reasonable diligence in ascertaining the exact nature and amount of the Estate committed to my charge and management, as enjoined by the said recited Acts. Witness my hand at

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this years.

EDINBURGH,

day of

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Any explanations the Factor may have to make in reference to the Estate should be stated here, and not in the form of a letter or separate paper. N.B.-The Inventory must have reference to the Estate as at the time of the Factor's appointment, and before he has had any intromissions whatever. It must be lodged with the Accountant not later than Six Months from the date when the Factor's Bond of Caution was received, accompanied by the Documents requisite to instruct the accuracy of the Statements it contains.

Note. Factors are particularly requested to lodge with Inventory all Documents required to vouch same before any of the Investments are changed.

Form 12, Form of Account issued by the Accountant of Court for the Guidance of Judicial Factors

In order to afford assistance to those Factors who have not been used to the preparation of Accounts of Charge and Discharge, the following Form has been. prepared. The example is purposely of the most simple character, and though the Entries are too briefly expressed, it illustrates the entire principle on which such an account should be stated. It assumes the pre-existence of a correct CASH BOOK and RENTAL kept by the Factor. The Factor must not mix any of these branches, and he must especially separate and minutely distinguish Revenue from Capital. All Vouchers must be lodged at once, and with the Account.

EXAMPLE

No. 1165.--ACCOUNT of CHARGE and DISCHARGE of the INTROMISSIONS of

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I.-CHARGE

I. ESTATE AS TAKEN CREDIT FOR AT THE CLOSE OF LAST ACCOUNT.

1. Heritable bond by 'A. B.' over lands of

2. Balance in Royal Bank

3. Household furniture as appraised

4. Balance in factor's hand

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. £1000 0 0 1115 10 6 200 0 0

5. Arrears of rent as taken credit for at the close of last

account

25 0 0

15 10 0

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Note. As the Factor debits himself with the whole
Estate at the commencement of the Account, and
takes credit, at the termination of the discharge,
for the whole Estate as then subsisting, the realisa-
tion of Capital and Bank transactions, as above,
though noticed thus in an inner column, are not
carried into the outer or money column. The
£1000 and £500 with which the Factor is already
debited in Branch I. of the Charge above, will be
found taken credit for as invested under Branch
VI. of Discharge.

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Brought forward

II.-MAINTENANCE OF WARD OR PAYMENT TO BENEFICIARY

(AS CASE MAY BE).

1889. April 15. Quarter's board in

. £16 7 6

Voucher No.

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Notes by Factor.-The Factor is satisfied that the Loans over heritable property are sufficiently secured by insurance. The receipts for (1) premium of insurance, (2) feu-duty, and (3) ground annual for the current year, have been exhibited to him.

Income-tax recovered up to

Signature of the Factor, A. B.

Date

Note. It is the special interest of each Factor thus to RECORD, once a year, by one State of Accounts (which is carefully preserved in the Accountant's office), a full and clear view of his management. This will avert the need of all other loose papers or correspondence, and the questions likely to arise from complicated corrections and explanations.

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