for this deponent, whose receipt shall be a sufficient discharge therefor.

NOTE.

(A) If this is different from the original total of the Inventory, add, omitting the word "said," "as appears from the explanatory state"ment contained in the introduction to the Schedule hereunto "annexed." But if the actual gross amount shall be such as to infer a higher rate of duty than that paid on the Inventory; or if any effects shall have been overstated, so as to have occasioned the inadvertent payment of a higher rate of duty than that payable in reference to the true gross value of the estate; then, in the former case, an additional Inventory should, and in the latter case, a new Inventory must, precede the claim of return.

(B) If the deceased did die possessed of any other property in Great
Britain or Ireland, insert those relative words which are placed
within brackets, and in a different type, with such alterations or
additions as the case may require. (See the 8th Regulation.)

(C) If the executor has retained any debt due to himself (or herself),
omit "has actually paid debts," and say, "is entitled to retain, and
"has retained, the sum of
being a debt due and owing
"to himself (or herself), and has actually paid the other debts men-
"tioned in the Schedule hereunto annexed; the whole debts so
“retained and paid being”

If the estate be insolvent, the amount of the funeral and testamentary
expenses must be set forth separately, below the Schedule of
Debts.

Should the Representatives, in consequence of taking the Real Estate,
or from any other cause, choose not to compound with the Creditors,
but to make good the deficiency out of their own funds, then only
such of the Debts as shall be paid out of the deceased's assets are to
be inserted in the Schedule.

(D) When there is an additional Inventory, put in the words in Italics
here, and insert after the amount of Stamp Duty paid on the
original Inventory, "and an additional Inventory, being a full and
complete Inventory of the said estate and effects, amounting to
"£
and on which was paid a Stamp Duty of £

(F) If no property over which the deceased had a power of appointment, omit the clause and insert "and that the said deceased had not a general power of appointment over any property."

*

Any Correction of the Total, in correspondence with Note A at the foot of the second page, should be concisely introduced here. Should the Debts be too numerous for one sheet of foolscap, an additional sheet or sheets may be annexed.

SCHEDULE No. 2.

PERSONAL ESTATE AND EFFECTS NOT INCLUDED IN SCHEDULE NO. 1.

Here state the effects situated in England and Ireland agreeably to the 8th
Regulation.

£24,855 0 0

169. Inventories of Personal Estates not exceeding £300. -Two recent Statutes have conferred important privileges in respect of inventories and confirmations of Intestate Estates where the gross amount of the personal estate does not exceed £300.

The first Act() which came into operation and took effect as from 19th July, 1875, provides that where

(t) 38 & 39 Vict. c. 41. This Act applies to intestate estates. An Act was subsequently passed appli

cable to testate estates-viz., 39 &
40 Vict. c. 24.

(1.) The deceased died domiciled in Scotland;
(2.) The estate does not exceed £150; and

(3.) The applicant is widow, or child, or children of the
intestate, or child or children of an intestate's

widow;

the applicant may, instead of presenting a petition to the Sheriff for the appointment of an executor and going through the customary formalities for obtaining confirmation, at once apply to the Sheriff-clerk of the county within which the deceased was domiciled at the time of his death, to prepare an inventory and relative oath, and such clerk shall administer the oath; and on caution being found by the applicant, the clerk will record the inventory and expede the confirmation, for fees which shall not exceed the following :-Where the estate does not exceed £20, the sum of 5s.; and where it exceeds £20, the sum of 5s., and a further sum of 1s. for every £10 or fraction of £10 exceeding the £20.

If the confirmation contain English or Irish property, it may be sealed in English or Irish Courts for 2s. 6d.

The clerk may refuse to proceed if not satisfied that the estate does not exceed £150; and he may require proof of the identity and relationship of the applicant.

The powers and jurisdictions of all the Commissary Courts, were by the Sheriff Courts Act, 1876, (u) transferred to the Sheriffs of the respective counties; and all appointments of Commissary-clerk, except in Edinburgh, were thereby to be abolished on vacancies occurring.

The second Act(v) extends the provisions of the first Act in the case of persons dying after 1st June, 1881, (1) where the estate does not exceed £300 without any deduction for debts or funeral expenses; (2) whoever may be the applicant for representation; and (3) wheresoever the deceased may have been domiciled at the time of death. It also provides that the above fees, inclusive of 2s. 6d. to the Commissary or Sheriff-clerk, shall not exceed 15s.

170. Form of Inventory not exceeding £300, and of Relative Oath.-The following are the forms supplied by the Inland Revenue Commissioners as meeting the requirements of the above Acts:

(u) 39 & 40 Vict. c. 70, §§ 35, 37. | (v) 44 Vict. c. 12, §§ 33, 34.

Inventory of the Personal Estate, wheresover situated, of [name and description of deceased], who died at

on the

day of

2. Household furniture and other effects in the deceased's house

3. Stock in trade and other effects belonging to deceased 4. Sum in bank; viz. [specify it, with interest thereon to date of oath to Inventory]

Ат

and

[Add any other estate in the usual form.]

the

day of

on the

one thousand eight hundred In presence of : APPEARED (name and description of applicant) who being solemnly sworn and examined, depones, That the said (name and description of the deceased) died at day of one thousand eight hundred and and had at the time of his [or her] death his [or her] ordinary or prin cipal domicile in : That the deponent is the executor of the said deceased, and has entered upon the possession and management of his [or her] estate as executor nominated by him [or her] along with in his [or her] will [or other testamentary settlement or writing] eighteen hundred and

day of

and now

as

dated the exhibited and signed by the deponent, and the said relative hereto, (or, that the deponent is the widow or son or daughter, or next of kin, or as the case may be) of the said deceased, and is desirous to enter upon the possession and management of the deceased's estate: That the deponent does not know of any other will or testamentary settlement or writing relative to the disposal of the deceased's personal estate or effects, or any part thereof (or, that the deponent does not know of any testamentary settlement or writing relative to the disposal of the deceased's personal estate or effects, or any part thereof): That the foregoing inventory, signed by the deponent and the said as relative thereto, is a full and complete inventory of the personal estate and effects of the said deceased wheresoever situated, and belonging or due to him [or her] beneficially at the time of his [or her] death, in so far as the same has come to the deponent's knowledge: That the said deceased had heritable estate in this country (or the said deceased had no heritable estate in this country in so far as known to the deponent): That the value at this date of the said personal estate and effects, including the proceeds accrued thereon down to this date, does not exceed three hundred pounds sterling: That confirmation of the said