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Exchequer Court (Scotland) Act 1856

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This is the original version (as it was originally enacted).

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 ______________ Day of _____________ in the Year _________ A. [design him] was 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 Year ___________, at ______________ in the County of ______________, 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 £ __________.

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