Adv.-General v Moncrieff
| Jurisdiction | England & Wales |
| Judgment Date | 20 May 1848 |
| Year | 1848 |
| Date | 20 May 1848 |
| Docket Number | No. 151 |
| Court | Exchequer |
Lords Fullerton, Robertson, Murray, and Ivory.
Revenue—Stamp-duty—Court—Advocate's First Clerk—Agent—Admission.—
THIS was an action at the instance of her Majesty's Advocate-General against the defendant, by information in debt, in which it was charged, ‘That on the 1st day of January, in the year of our Lord 1847, to wit, at Edinburgh, in the said county of Edinburgh, George Moncrieff of Edinburgh aforesaid, in the said county of Edinburgh, a member of the Society of Agents or Solicitors before the Supreme Courts, being advocates' first clerks, at Edinburgh aforesaid, in the said county of Edinburgh, was indebted to her said Majesty in a large sum of money, to wit, in the sum of L.25 of lawful money of Great Britain, for so much money before that time and then due and owing from the said George Moncrieff to her said Majesty, by virtue of the statute in that case made and provided, for the stamp duty on the admission theretofore, to wit, on the 4th day of March, in the year of our Lord 1845, to wit, at Edinburgh aforesaid, in the said county of Edinburgh, of the said George Moncrieff to act as a solicitor and agent in a certain court of Scotland, to wit, in the Court of Session in Scotland, to wit, at Edinburgh aforesaid, in the said county of Edinburgh.’
And further, ‘That on the said 1st day of January, in the year of our Lord 1847, to wit, at Edinburgh aforesaid, in the said county of Edinburgh, the said George Moncrieff was indebted to her said Majesty, in another large sum of Money, to wit, the further sum of L.60 of like lawful money, for so much further money before that time, and then due and owing from the said George Moncrieff to her said Majesty, by virtue of the statute in such case made and provided, for the further stamp duty on the admission theretofore, to wit, on the said 4th day of March, in the year of our Lord 1845, to wit, at Edinburgh aforesaid, in the said county of Edinburgh, of the said George Moncrieff to act as a solicitor and agent in the said Court of Session in Scotland, to wit, at Edinburgh aforesaid, in the said county of Edinburgh, without having served a clerkship or apprenticeship for five years to a writer to the signet, or to a solicitor and agent, under regular articles or indentures of clerkship, or apprenticeship, which had paid the stamp duty payable by law for the same at the date thereof: Yet the said George Moncrieff, although often...
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