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You are here: BAILII >> Databases >> Scottish Court of Session Decisions >> Commissioners of Excise v Mitchell of Piteddie. [1735] 2 Elchies 114 (16 January 1735)
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[1735] 2 Elchies 114
Subject_1 CAUTIONER
Date: Commissioners of Excise
v.
Mitchell of Piteddie
16 January 1735
Case No.No. 3.
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Cautioner in a tack of excise for six years, his heir found liable, though not taken in the King's name agreeably to 39th act Henry VIII., but in name of the Commissioners for the King's use; 2do, Though the revenue could not be farmed beyond three years, (23d and 24th acts, 12th Ch. II.,) in respect this tack contained a breach in favours of the Commissioners at each two years, and the tacksman possessed the hail six years; and, 3tio, Found liable for what fell due after the cautioner's death as well as before, though it was doubted if cautioners for officers of the revenue removable at pleasure, are liable for what is collected after their death.
The electronic version of the text was provided by the Scottish Council of Law Reporting