plda1808/s38.- Probate and Legacy Duties Act 1808 Section 38 Executors and other intromitting with the effects in Scotland of any person dying after the 10th Oct., 1808, to exhibit an inventory thereof in the commissary court there, duly stamped, to be recorded there; and an additional inventory, on discovering other effects.

38. And ... ¹ all and every person or persons who as executor or executors, nearest in kin, creditor or creditors, or otherwise, shall intromit with or enter upon the possession or management of any personal or moveable ² estate or effects in Scotland of any person dying after the tenth day of October one thousand eight hundred and eight, shall, on or before disposing of or distributing any part of such estate or effects, or uplifting any debt due to the deceased, and at all events within six calendar months next after having assumed such possession or management in whole or in part, and before any such person or persons shall be confirmed executor or executors, testamentary or dative, exhibit upon oath or solemn affirmation in the proper commissary court in Scotland (which oath or affirmation any judge of or commissioner appointed by such court is hereby authorised to administer...... ³ a full and true inventory, duly stamped as required by this Act, ² of all the personal or moveable ² estate and effects of the deceased already recovered or known to be existing, distinguishing what shall be situated in Scotland, and what elsewhere, together with any testament or other writing relating to the disposal of such estate and effects, or any part thereof, which the person or persons exhibiting such inventory shall have in his, her, or their custody or power; which said testament or other writing (if any such there be), shall be recorded in the books of the said court without any other expense to the party than the ordinary fees of registration; and if at any subsequent period a discovery shall be made of any other effects belonging to the deceased, an additional inventory or additional inventories of the same shall within two calendar months after the discovery thereof be in like manner exhibited upon oath or solemn affirmation by any person or persons intromitting with or assuming the management of such effects, which additional inventory or inventories shall also be recorded in the manner aforesaid;...⁴

1 Words omitted repealed as superfluous by S.L.R.A. 1888.

2 Repealed by 1975 s.52 and Sch.13 Part 1 in relation to deaths on or after 13 March 1975.

3 Words omitted repealed by 1949 s.52 and Sch.11 Part V.

4 The remainder of the section repealed by 1975 s.52(2) and Sch.13 Part 1 in relation to deaths on or after 13 March 1975.