Small Testate Estates (Scotland) Act 1876
1876 CHAPTER 24
An Act for the Relief of the Executors of Testates in Scotland where the Personal Estate is of small Value.
[13th July 1876]
WHEREAS many poor persons die testate in Scotland possessed of personal estate of small amount, and it is desirable to increase the facilities for expeding confirmation to such estate and effects, and to reduce the expense attending the same:
Be it therefore enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows :
1Short title
This Act may be cited for all purposes as " The Small Testate Estates (Scotland) Act, 1876."
2Extent of Act
This Act shall extend to Scotland only.
3Where estate does not exceed one hundred and fifty pounds, executor may apply to commissary clerk to fill up inventory and expede confirmation
Where the whole real and personal estate and effects of a testate dying domiciled in Scotland shall not exceed in value the sum of one hundred and fifty pounds, the executor of such testate may apply to the commissary clerk of the county within which such testate was domiciled at the time of death ; and the said commissary clerk, on production of the will or other writing of the testate containing the nomination of an executor, shall prepare and fill up an inventory and relative oath, as nearly as may be in the form of Schedule A. appended to this Act, and, upon such inventory being duly sworn to by the executor, shall proceed to record said will or other writing and inventory and expede confirmation in the form as nearly as may be of Schedule B. annexed to this Act, and shall deliver the same to the executor without the payment of any fee therefor save as is provided in Schedule C. annexed to this Act; and such confirmation shall have the same force and effect as that prescribed in Schedule E. annexed to the Act of the twenty-first and twenty-second Victoria, chapter fifty-six; and where such confirmation shall contain English or Irish estate the registrar of any probate court in England or Ireland shall affix the seal of the said court thereto on the confirmation being sent to him by the commissary clerk for that purpose, enclosing a fee of two shillings and sixpence.
4Proof of identity
The commissary clerk of the county may require such proof as he may think sufficient to establish the identity of the executor.
5Commissary clerk must he satisfied that whole estate is under one hundred and fifty pounds
If the commissary clerk of the county has reason to believe that the whole real and personal estate and effects of which the testate died possessed exceed in value one hundred and fifty pounds, he shall refuse to proceed with the application until he is satisfied as to the true value thereof.
6Who may administer oath
Oaths or affirmations under this Act or under the Intestates Widows and Children's (Scotland) Act, 1875, shall, notwithstanding anything to the contrary in the last-mentioned Act, be administered in the manner provided by section 11 of the Confirmation and Probate Act, 1858.
7Procedure and fees
Any rules and orders and tables of fees requisite for carrying this Act into operation shall be framed and may from time to time be altered by the Court of Session by Act of Sederunt; but the total amount to be charged to executors shall not in any case exceed the sums mentioned in Schedule C. annexed to this Act.
8Inventory duty not affected
Provided always, that nothing herein contained shall be construed to affect any duty now payable on inventories of personal estate.
SCHEDULES.
SCHEDULE AForm of Inventory and Relative Oath
SCHEDULE BForm of Confirmation
Confirmation issued under the Act 39 & 40 Vict. cap. 24.
SCHEDULE CTable of Fees
Where the whole personal estate and effects of the testate shall not exceed in value twenty pounds, the sum of five shillings, and where the whole estate and effects shall exceed in value twenty pounds, the sum of five shillings, and the further sum of one shilling for every ten pounds or fraction of ten pounds by which the value shall exceed twenty pounds; together with the ordinary fees exigible for recording the will or other writing of the testate.