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Court of Exchequer (Scotland).

the said A. did carry, convey, or conceal, or was aiding, assisting, or concerned in the carrying, conveying, or concealing of 80 Pounds Weight or thereby of Tobacco, then and there liable to Forfeiture under the Act 16 & 17 Vict. Cap. 107. Secs. 209. 234. and 263. Contrary to the said Statute. Whereby the said A. has forfeited the Sum of £ being Treble the Value of the said Tobacco, for which the Commissioners of Customs have elected to sue.

10. Legacy Duty.

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That on the

in the Year

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A. [design him] was

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Day of indebted to Her Majesty in the Sum of £ by virtue of the Statute 55 Geo. III. Cap. 184. Schedule, Part 3, inasmuch as B. [design him], deceased, by certain Testamentary Instruments, gave to C. the clear Residue of the Monies to arise from the Sale or other Disposition of certain Heritable Estates of the said B. by the said Testamentary Instruments directed to be sold or otherwise disposed of: That on the Day of in the County of

at

in the

Year , the said B. died, without revoking or altering the said Testamentary Instruments as to the said Residue so given as aforesaid: That the said clear Residue was more than the Value of £20: That the said A. was a Trustee to whom the said Heritable Estate, out of the Monies to arise from the Sale or other Disposition of which the said clear Residue so given was to be paid or satisfied, was devised; and being such Trustee, he retained, for the Benefit of the said C., the Sum of £ or thereby, a Part of the said clear Residue, on which Part thereof the Duty which was chargeable was the said Sum of £ ; and the said A. did not, before retaining as aforesaid, first pay the said Duty to Her Majesty. Contrary to the said Statute. Whereby the said A. is indebted and liable to pay to Her Majesty the said Sum of £

11. Inventory Duty.

in the Year

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A. [design him] was

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I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That on the Day of indebted to Her Majesty in the Sum of £ by virtue of the Statutes 48 Geo. III. Cap. 149. Sec. 38. and 55 Geo. III. Cap. 184. Schedule, Part 3, for Double the Amount of Stamp Duty which would have been payable by the said A., upon a certain Inventory of the Personal and Moveable Estate and Effects, in Scotland, of the Value of £ or thereby, of B. [design him], who died after the 1st Day of January 1842, that is to say, on or about the Day of in the Year which Inventory the said A., although he had intromitted with and entered upon the Possession and Management of the said Estate and Effects more than Six Calendar Months before the said in the Year

Day of

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and

ought before that Day to have exhibited such Inventory in the proper Commissary Court in Scotland, neglected to exhibit the

same

Court of Exchequer (Scotland).

same within the Time prescribed for that Purpose. Contrary to the said Statutes. Whereby the said A. is indebted to Her Majesty in the said Sum of £

12. Succession Duty.—(Heritable Property.)

I, the Right Honourable A. B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That A. [design him] became beneficially entitled upon the Death of B., on the Day of

of £

in the Year

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to certain Heritable

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in

or Real Property, situated in the County of Possession, or to the Receipt of the Income or Profits thereof, for a Period not less than the Residue of his Life: That the annual Value, after Allowance of all necessary Outgoings of the said Property, was £ That the Value of the said Succession, in Terms of the Statute 16 & 17 Vict. Cap. 51., amounted to the Sum of £ and the Duty payable thereon to the Sum That the said Duty was payable by Eight halfyearly Instalments, and the Periods when the First and Second half-yearly Instalments of the same were payable are past, and the said Instalments have not been paid to Her Majesty: That the said Instalments of Duty were finally ascertained on the Day of ; and the said A. has wilfully neglected to pay the same within Twenty-one Days from the said Date when such Duty was so ascertained. Contrary to the Statute 16 & 17 Vict. Cap. 51. Whereby the said A. became indebted to Her Majesty in the Sum of £ being the Amount of the said First and Second Instalments of Succession Duty; and liable to pay to Her Majesty the Sum of £ of Penalty, for Neglect as aforesaid of Payment of said Istalments, and a like Sum of for every Month after the First Month during which such Neglect has continued and shall continue.

£

,

13. Succession Duty.-(Personal Property.)

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That A. [design him] became beneficially entitled, upon the Death of B., on the

Day of

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Eighteen hundred and to a certain Sum of Money, amounting to L : That the said B. obliged himself, by the antenuptial Marriage Contract entered into between him and his Wife, to pay, Six Months after his Death, to the Child or Children of the said Marriage, the said Sum; and the said A. is the only Child of the said Marriage: That the said A. became entitled in Possession to the said Succession, or to the Receipt of the Income thereof, upon the Eighteen

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Day of

Day of

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hundred and and the Succession Duty thereon was then payable: That the said Duty amounts to the Sum of and has not been paid to Her Majesty: That the said Duty was finally ascertained on the hundred and and the said A. has wilfully neglected to pay the same within Twenty-one Days from the said Date when such Duty was so ascertained. Contrary to the Statute 16 & 17 Vict.

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Eighteen

Cap. 51.

Court of Exchequer (Scotland).

Cap. 51. Whereby the said A. became indebted to Her Majesty in the said Sum of £ being the Amount of the said Succession Duty; and liable to pay to Her Majesty the Sum of of Penalty for Neglect of Payment of said Duty, and a like Sum of £ of Penalty for every Month after the First Month during which such Neglect has continued and shall continue.

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14. Crown Teinds.

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,

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Deduction of Stipend payable therefrom, which Teinds belong to Her Majesty for the Crops of the Years

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and

Day of

and

was indebted to Her Majesty in the further

due and owing by him for Interest upon Money

due by him to Her Majesty.

15. Promissory Note.

in the Year

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That on the Day of A. [design him] did make, sign, or issue a certain Promissory Note for the Payment of a Sum of Money amounting to Five Pounds, and not exceeding One hundred Pounds, in another Manner than to the Bearer on Demand, liable to the Payment of Stamp Duty charged by the Statute 17th & 18th Vict. Cap. 83., without the same being duly stamped or marked with the proper Stamp or Mark as by Law is directed, that is, a Promissory Note, bearing Date the

Day of

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in the Year , for the Payment Months after Date, to the Order of B., of the Sum of £ or some other Promissory Note, liable to a Stamp Duty of without the same being duly stamped or marked with the Stamp or Mark indicating the Payment of the said Duty, contrary to the Statutes 55 Geo. III. Cap. 184., 17th & 18th Vict. Cap. 83., and other Statutes, whereby the said 1. has forfeited the Sum of £50.

16. Receipt Stamp.

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,

Day of

in the

That on or about the Year A. [design him] did write or sign or cause to be written or signed a certain Receipt or Discharge, given for or upon the Payment of a Sum of Money amounting to Two Pounds

and

Court of Exchequer (Scotland).

, liable to the Payment

and upwards, that is to say, £ of Stamp Duty charged by the Act 16th & 17th Vict. Cap. 59., upon a Piece of Paper, without the same being first stamped, or marked with the Stamp or Mark impressed upon the Paper, and without having the adhesive Stamp affixed thereto, as by Law is directed, contrary to the Statutes 35 Geo. III. Cap. 55. and 16th & 17th Vict. Cap. 59., and other Statutes, whereby the said A. has forfeited the Sum of £10 [or £20].

17. Attorney Certificate Duty.

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That at

in the Year of

between the

in

and the Day of the Lodging

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the County of Day of of this Information, A., in the County of Writer, did, for and in expectation of Gain, Fee, or Reward, commence, carry on, or defend a certain Action, Suit, and Proceeding in a certain Court in Scotland as a Solicitor, Attorney, and Procurator, and Agent of the said Court, without having first duly obtained a proper stamped Certificate in the Manner in the Statute directed, contrary to the Statute 9 Geo. IV. Cap. 49. Sec. 9., whereby the said A. has forfeited the Sum of £50.

18. Post Horse Duty.

I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That on the

in the Year

at

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Day of in the County of A., having a Licence to keep at One Time to be let for Hire One Horse, did keep at One Time to be let for Hire a greater Number of Horses, viz., Two Horses, than he was by the foresaid Licence authorized to keep at One Time to be let for Hire. Contrary to the Statute 16th & 17th Vict. Cap. 88. Sec. 15. Whereby the said A. has forfeited the Sum of £100.

SCHEDULE C.

VERDICT.

The Jury find for the Queen; or

The Jury find for the Defender; or

The Jury find for the Queen [or, the Defender,] on the First Count; and for the Defender [or the Queen] on the Second Count [or as the Case may be].

[To be written on the Information, and signed by the Clerk of

Court.]

SCHE

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I [Name and Designation] hereby certify, That the foregoing Appraisement made by me, in order to be returned to the Court of Session as the Court of Exchequer in Scotland, is just and true, as to the Quantity, Quality, and Value of the Articles therein stated, and in all other Particulars, to the best of my Knowledge. Dated at Day of Eighteen hundred

and

this

[To be signed by the Officer making the Seizure, or other Officer of the same Department of the Revenue.]

SCHEDULE E.

CLAIM FOR SEIZURE.

Claim for Goods seized by [Name and Designation], Officer of Inland Revenue (Excise Branch), [or as the Case may be] at

I [Name] Distiller, [or as the Case may be] residing at declare that I am the Owner of the Goods contained in the Ap praisement made by [Name and Designation], dated the Day of Eighteen hundred and

I claim the same.

and

[To be signed by the Claimant.]

SCHE

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