In addition to the factors specified in the recited Act of 1849, the accountant shall superintend the conduct of all other factors and persons already appointed or to be appointed by the Court of Session or any of the lords ordinary in the said court, or by any of the sheriffs or sheriff substitutes in the several sheriff courts in Scotland, to hold, administer, or protect any property or funds belonging to persons or estates in Scotland ; and all such factors and others, subject to such rules as may from time to time be made by Acts of sederunt as herein-after provided, shall be and hereby are made subject to the provisions affecting judicial factors of the said recited Act of 1849, and of any Acts amending the same, or in terms of the Judicial Factors (Scotland) Act, 1880, and of any Acts of sederunt made in terms of said Acts, and the accountant shall see that they duly observe all rules and regulations affecting them for the time : Provided that nothing in this section contained shall be held to apply to executors dative or to trustees appointed by the Court under the [45 & 46 Vict. c. 53.] Trusts (Scotland) Acts, the Entail (Scotland) Act, 1882, or in virtue of any other power ; but nothing in this section contained shall prevent trustees appointed by the court from availing themselves of the powers contained in section eighteen of this Act.