14.—(1) Where, in an attachment, the appraised value of an article exceeds the sum recoverable, the fee specified in the Table of Fees in this schedule shall be calculated in accordance with the sum recoverable and not the appraised value.
(2) Where, in an attachment, a debtor or other occupier of the premises claims that goods are subject to a hire purchase agreement or are otherwise the property of someone other than the debtor, but refuses or is unable to produce evidence to that effect, the sheriff officer may attach the goods and shall add a note on the schedule of the attachment stating that the debtor has claimed that goods are subject to a hire purchase agreement or are otherwise the property of someone other than the debtor, as the case may be.