relate to any duties attached to such offices connected with the issuing of writs, process, and diligence, and the duties of clerk of court. 46. It shall be lawful for any person who conceives that he is entitled to compensation for loss to be suffered through the operation of this Act to make application to the Commissioners of Her Majesty's Treasury for the time being claiming such compensation; and it shall be lawful for the said Commissioners to investigate such claim, and to call for such evidence in relation thereto as they may think necessary; and upon such claim being established to their satisfaction, the said Commissioners are hereby authorized and empowered to award to such person such compensation as they shall think him entitled to, either by the payment of a given sum or by way of annuity, as they shall think proper; and such compensations shall be paid out of any monies which may from time to time be voted by Parliament for that purpose; provided that a copy of every such award of compensation shall be laid before both Houses of Parliament within ten days from the date thereof, if Parliament shall be then sitting, and if not, then within ten days after the commencement of the Session of Parliament next ensuing, and no such award shall be final and conclusive until two months after the same shall have been so laid before Parliament: Provided also, that if any person to whom compensation shall be so awarded by way of annuity shall be afterwards appointed to any public office, such compensation shall be accounted pro tanto of the salary payable to such person in respect of such office while he shall continue to hold the same. 47. In construing this Act the following words and expressions shall receive the meaning after assigned to them: The expression "Lord Ordinary," shall mean the Lord Ordinary in Exchequer causes to be appointed under this Act; the word "cause" shall comprehend action, suit, prosecution, process, and proceeding; the word "person" shall comprehend tribunal and public and private company, and corporate and public and other body, as well as the individual members of such tribunal, company or body; the word "decree" shall comprehend act, order, warrant, interlocutor, and judgment; the expression "rent-charge" shall comprehend debt, rent, and duty; and the word "penalty" shall comprehend fine and forfeiture. 48. All laws, statutes, usages, acts of sederunt, and rules and regulations of Court now in force shall be and the same are hereby repealed, in so far as may be necessary to give effect to the provisions of this Act, and no further or otherwise. 49. This Act shall take effect from and after the 12th of November 1856; and all causes then depending in the Court of Exchequer as at present constituted shall be transferred to the Court of Session acting as the Court of Exchequer under this Act, and shall be proceeded with in such way and manner as may be prescribed by any rules and regulations to be framed in terms of this Act. SCHEDULES referred to in the foregoing Act. [Name and Designation of Party.] SCHEDULE A. You are hereby required to appear before the Lord Ordinary in Exchequer Causes in the Court of Session at Edinburgh, on the Fourteenth Day next after the Date of Service of this Subpoena, to answer to an Information then to be presented at the Instance of the Lord Advocate, on the Behalf of Her Majesty against you, [and, when the Information is to be laid under an Act of Parliament, add,] under the Act [name Act of Parliament imposing the Penalty or Duty claimed, or under which the Debt is sought to be recovered]. Given at Edinburgh, this day of Eighteen hundred and Years. (Signed) A.B. Depute [or Assistant] Clerk of Session. Day of SCHEDULE B. INFORMATIONS. 1. Spirits. I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,1st Count, That on the in the Year there was found in the Distillery of A. [design him,] commonly called the Distillery, in the County of and not in the Mash Tun or Wort Underback in such Distillery, Gallons of Wort or Wash, the Gravity whereof did exceed by more than Three Degrees, that is to say, by Fifteen Degrees in Cooler No. 1, by Fifty-five Degrees in Back No. 2, by Sixteen Degrees in Back No. 3, the particular Gravity which had been specified in a Notice in Writing delivered to the Supervisor or Surveyor in charge of the Distillery of him the said A. Contrary to the Statute 4th Geo. IV. Cap. 94. Sect. 44. Whereby the said A. has forfeited the Sum of £200. in the Year 2d Count, That on the Day of there was found in the said Distillery of the said A., and not in the Mash Tun, or Wort Underback in such Distillery, 100 Gallons of Wort or Wash, the Gravity whereof did exceed by Fifty-four Degrees, or, at least, by more than three Degrees, the particular Gravity which had been specified in a Notice in Writing in that Behalf, delivered to the Supervisor or Surveyor in charge of the Distillery of him the said A. Contrary to the Statute 4th Geo. IV. Cap. 94. Sect. 44. Whereby the said A. has forfeited the Sum of £200. Day of 3d Count, That on the in the Year in the Distillery of the said A., commonly called Distillery, of the said A., 9,211 Gallons of Wort or Wash, which had not been collected in the Wort Receiver, and the Quantity and Gravity whereof had not been declared, as in the Statute in that Behalf made is required and directed, was conveyed into and collected in a Fermenting Back, No. 1. Back, in the said Distillery, but was not so conveyed and collected within the Space of Six Hours after the Running or Conveyance of such Wort or Wash had commenced. Contrary to the Statute 4th Geo. IV. Cap. 94. Sect. 48. Whereby the said A. has forfeited the Sum of £200. and 4th Count, That the said A., being a Distiller, on the Day of in the Year on Three other Days between that Day and the Day of in the Distillery of the said A., One hundred Gallons of Wort or Wash, which had not been collected in the Wort Receiver, and the Quantity and Gravity of which had not been declared, as in the Statute in that Behalf made is directed, and which was intended to be run or conveyed into a Fermenting Back of him the said A., as such Distiller, was conveyed into and collected in a Fermenting Back in the said Distillery; yet the said A. did not, on any or either of the said last-mentioned Days, immediately and without Delay, deliver to the proper Officer in that Behalf a Declaration in Writing, specifying the several Particulars in reference to the said Wort or Wash, in Terms of the Statute. Contrary to the Statute 4th Geo. IV. Cap. 94. Sect. 48. Whereby the said A. has, for each of his said Offences, forfeited the Sum of £200, amounting in the whole to the Sum of £800. Day of did remove, or send with a Permit, a lesser Quantity of Spirits than the Quantity specified and described in the said Permit. Contrary to the Statute 2d Will. IV. Cap. 16. Sect. 13. Whereby the said A. has forfeited the Sum of £500. 6th Count, That on the in the Year at the Place aforesaid, the said A. did utter a certain False or untrue Request Note to an Officer of Excise, for the Purpose of falsely aud fraudulently obtaining a Permit with and for certain Spirits. Contrary to the Statute 2d Will. IV. Cap. 16. Sect. 13. Whereby the said A. has forfeited the Sum of £500. Day of 8th Count, That on the from the Distillery of the said A., he the said A. being a provided, in the Quantity of Two Gallons and One Half Contrary to the Statute 4th Geo. IV. Cap. 94. Sect. 120. in the Year in the Year a Quantity of Spirits was removed Distiller licensed under the Statutes in that Case made and Gallon, or at least a less Quantity than Nine Gallons. Whereby the said A. has forfeited the Sum of £200. [To be signed by the Lord Advocate or Counsel.] Note. Each Count in this and any other Information may, if thought proper, be made itself a separate Information. Day of 2. Malt. within the Parish of I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— 1st Count, That on the in the Year and County of , A., being a Maltster or Maker of Malt, did remove, carry, or send away about Four Bushels of Malt from the Building or Place where the same had been made, before the said Malt had been taken account of and charged with Duty by the proper Officer of Excise, or did fraudulently deposit, conceal, or convey away from the Sight of the Officers of Excise about Four Bushels of Malt or of Corn or Grain making into Malt, Contrary to the Statute 7th & 8th Geo. IV. Cap. 52. Sections 40. and 41. Whereby the said A. has forfeited the Sum of £200. 2d Count,―That at the Time and Place aforesaid the said A., being a Distiller and Maker of Low Wines or Spirits, making Entry as a Maltster or Maker of Malt for the sole Purpose of being consumed in distilling Low Wines or Spirits from Malt only, did take about Four Bushels of Malt off the Kiln without having given such Notice as in the Statute 7th & 8th Geo. IV. Cap. 52. Sect. 68. is required. Contrary to the said Statute. Whereby the said A. has forfeited the Sum of £50. 3d Count, That at the Time and Place foresaid the said A. did resist, oppose, molest, obstruct, or hinder a Person employed in the Revenue of Excise in the due Execution of a Power or Authority conferred upon him by the said Statute 7th & 8th Geo. IV. Cap. 52. Sect. 9. Contrary to the said Statute. Whereby the said A. has forfeited the Sum of £300. 4th Count, That at the Time and Place foresaid the said 4. did molest, obstruct, or hinder a certain Person employed in the Revenue of Excise in the Seizure of Malt forfeited under or by virtue of the Statute in that Case made and provided. Contrary to the Statute 7th & 8th Geo. IV. Cap. 53. Sect. 39. Whereby the said A. has forfeited the Sum of £200. VOL. XXXIV. STAT. N 3. Licence. at I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— That on or about the Day of Eighteen hundred and in the County of A. [design him], being a Maltster [or Distiller, or as the Case may be], did make or manufacture Malt [or Spirits, or as the Case may be], for the making or manufacturing [or did exercise or carry on the Trade or Business of a for the exercising or carrying on] of which a Licence was by Statute required, without taking out such Licence. Contrary to the Act 6 Geo. IV. Cap. 81. Sect. 26. Whereby the said A. has forfeited the Sum of £ 4. Entry. at I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— That on or about the Day of Eighteen hundred and in the County of A. [design him], a Person carrying on the Trade or Business of [specify it], under or subject to certain Laws of Excise, did make use of a House [or Building, or Vessel, or Utensil, [or as the Case may be], for the making of [or for the retailing or storing, or as the Case may be], Spirits or Malt, or as the Case may be]; of which House (or as the Case may be], Entry was by Statute required to be made; without having made Entry thereof by delivering such true and particular Account thereof as by Law is required, to the Officer of Excise in whose Survey such House [or as the Case may be] was intended to be used as aforesaid. Contrary to the Statute 4 & 5 Will. IV. Cap. 51. Sect. 6. Whereby the said A. has forfeited the Sum of £200. 5. Concealing Goods. Day of at I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,That A. [design him] on or about the Eighteen hundred and in the County of did remove, deposit, or conceal, or was concerned in removing, depositing, or concealing, certain or other Goods or Commodities, being of the Value of £ for or in respect whereof a Duty of Excise was and is imposed, with Intent to defraud Her Majesty of the said Duty. Contrary to the Statute 7 & 8 Geo. IV. Cap. 53. Sect. 32. Whereby the said A. has forfeited the Sum of £ being Treble the Value of the said Goods and Commodities, which the Commissioners of Excise have elected to take in lieu of the Penalty of £100. 6. Not cancelling Permit. I, the Right Honourable A.B., Her Majesty's Advocate, on behalf of Her Majesty, inform the Court, at 1st Count, That at the Time of committing the several Offences after mentioned, A. [design him] was a Dealer in [or Retailer of] Spirits, and, as such, had provided himself with a Book, as prescribed by the Act 11 & 12 Vict. Cap. 121, for the Purpose of entering therein such Particulars relating to Spirits to be received into his Stock, Custody, or Possession as by the said Act Dealers in [or Retailers of] Spirits were and are required to make due Entries of: And that the said A. did, on or about the Day of Eighteen hundred and in the County of receive into his Stock, Custody, or Possession, Fifty Gallons, or other large Quantity of Spirits: Yet the said A. did not, at any Time on the said Day on which the said Spirits were so received by him, make, or cause to be made, due Entries in his said Book, of the several Particulars by the said Act required to be entered therein relating to the said Spirits. Contrary to the said Statute 11 & 12 Vict. Cap. 121. Whereby the said A. has incurred the Penalty of £100. of at Day 2d Count,-That the said A., being a Dealer in [or Retailer of] Spirits, did, on or about the Eighteen hundred and in the County of receive Fifty Gallons or other Quantity of Spirits, which were, at the Time when they were so received by him, accompanied by a true and lawful Permit [or Certificate]; and the said A. did then and there receive such Permit [or Certificate] with the said Spirits; yet the said A. did not, immediately on receiving such Permit [or Certificate] cancel the same in the Manner directed by the said Statute, so as to prevent the same being again used for the Removal of Spirits, contrary to the said Statute 11 & 12 Vict. Cap. 121. Whereby the said A. has incurred the Penalty of £50. 7. Private Still. I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— That on or about the Eighteen hundred and County of , at Day of in the B. and C., Officers of Excise, did discover and seize a certain private or concealed Still for making Spirits, in a certain House, [or Place, or as the Case may be], in which the same had been or was then set up or kept by A. [design him], or other Person to Her Majesty's Advocate unknown, not licensed to that Effect: And the said Still was not, within Ten Days after such Seizure, claimed by any Person as the Owner thereof: And the said A. was the Proprietor of the said Still, or the same was found in his Custody. Contrary to the Statute 3 Geo. IV. Cap. 52. Sect. 13 and 14.: Whereby the said A. has forfeited the Sum of £200 for the said Place in which said Still was found, and the further Sum of £200 for the said Still. at 8. Seizure. I, the Right Honourable 4. B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,That B., Officer of Excise, on or about the in the Year in the County of Bushels of Malt or thereby, in respect, 1st Count, That the said Malt was, by a Person to Her Majesty's Advocate unknown, fraudulently deposited, concealed, or conveyed away from the Sight of the Officers of Excise. Contrary to the Statute 7 & 8 Geo. IV. Cap. 52, Sect. 40. Whereby the said Malt became forfeited. 2d Count, That the said Malt was in the Custody or Possession of a Person to Her Majesty's Advocate unknown, the same being Malt which had been removed, carried or sent away from the Building and Place where the same had been made, before the said Malt had been taken account of and charged with Duty, such Person knowing the same to have been so removed, carried, or sent away. Contrary to the Statute 7 & 8 Geo. IV. Cap. 52. Sect. 41. Whereby the said Malt became forfeited. Day of , at 3d Count, That on or about the in the Year in the County of the said Malt, being Goods and Commodities for and in respect whereof a certain Duty of Excise was imposed, was removed or deposited or concealed, with Intent to defraud Her Majesty of such Duty, or of a certain Portion thereof. Contrary to the Statute 7 & 8 Geo. IV. Cap. 53. Sect. 32. Whereby the said Malt became forfeited. 9. Customs. at in the I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— 1st Count, That on or about the Day of in the Year County of [design him], Grocer and Spirit Dealer, was knowingly concerned in conveying, removing, depositing, concealing, or dealing with 80 Pounds Weight or thereby of Tobacco, or other Goods, liable to Duties of Customs, with Intent to defraud Her Majesty of the Duties thereon. Contrary to the Statute 16 & 17 Vict. Cap. 107. Sects. 232. and 263. Whereby the said A. has forfeited the Sum of £ being Treble the Value Day of in the Year at of the said Tobacco or other Goods, for which the Commissioners of Customs have elected to sue. 2d Count, That on or about the in the County of 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. Sects. 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 Commis sioners of Customs have elected to sue. 10. Legacy Duty. Day of at 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 in the Year 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 £ 11. Inventory 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 Statutes 48 Geo. III. Cap. 149. Sect. 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 £ [design him], who died after the 1st of January 1842, that is to say, on or about the the Year in or thereby, of B. Day of 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 Day of in the Year , and ought before that Day to have exhibited such Inventory in the proper Commissary Court in Scotland, neglected to exhibit the 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 in the Year to certain Heritable or Real Property, situated in the County of in 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 of £ : That the said Duty was payable by Eight Half-yearly 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 Day been paid to Her Majesty: That the said Instalments of Duty were finally ascertained on the 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 Instalment of Succession Duty; and liable to pay to Her Majesty the Sum of £ of Penalty for Neglect as aforesaid of Payment of said Instalments, 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 Eighteen hundred and to a certain Sum of Money amounting to £ : 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 Day of Eighteen 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 Eighteen 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. Cap. 51. Whereby the said A. became indebted to Her Majesty in the said Sum of £ 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. Day of 14. Crown Teinds. being I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court,— 1st Count,-That on the Her Majesty in the Sum of £ County of Day of in the after Deduction of Stipend payable therefrom, which Teinds belong to Her Majesty for the Crops of the Years Majesty. 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] 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 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 A. 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,That on or about the Day of in 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 upwards, that is to say, £ , liable to the Payment 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]. at 17. Attorney Certificate Duty. I, the Right Honourable A.B., Her Majesty's Advocate, on the Behalf of Her Majesty, inform the Court, That in the County of between the Day of in the Year of and the Day of the Lodging 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, Sect. 9, whereby the said A. has forfeited the Sum of £50. 18. Post Horse Duty. 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 in the County of , at , A., |