Lord Advocate v Bogie (Methven’s Executors)

Subject Matter

REVENUE — Inventory, or Probate, Duty; and Legacy Duties — Legatees identified by reference to Will of another Testator — Whether Duties under both Wills must be paid — 48 Geo. 3 (1808), c. 149, s. 38 — The Stamp Act, 1815 (55 Geo. 3), c. 184, s. 37 — Stamp Duties Act, 1845 (8 & 9 Vict. c. 76), s. 4 — Stamp Duties, &c., Act, 1860 (23 Vict. c. 15), s. 4 — 44 Vict. c. 12, s. 32.