| Jurisdiction | UK Non-devolved |
| Citation | 1746 c. 50 |
| Year | 1746 |
The tenure of lands or heretages in Scotland by ward holding, whether simple or taxed ward, and the casualties consequent upon the same by ward marriage and recognition, be taken away and discharged, and they are hereby taken away and discharged, from and after the twenty-fifth day of March in the year of our Lord one thousand seven hundred and forty-eight; any law, statute, custom or usage to the contrary hereof in any wise notwithstanding.And that all tenures of any lands or heretages in Scotland, that are now held or liable to be held of His Majesty by ward holding, whether simple or taxed ward, are hereby enacted to be turned into blanch holding, for payment of one penny Scots at the feast or term of Whitsunday yearly, si petatur tantum, and as often as such lands or heretages shall fall in non-entry, the same shall be no longer subject or liable to the annual payment of the new extent or retour duty of such lands or heretages, but instead thereof shall be subject and liable to the annual payment of the sum of one pound Scots for every one hundred pounds Scots, of the valued rent of such lands or heretages, according to which they are now liable to pay their respective proportions of his Majesty’s cess or land tax; and so proportionably for any lesser quantity than one hundred pounds Scots valuation.And in order to ascertain the quantum of such non-entry duty from and after the said twenty-fifth day of March, in all services upon the brief of mortancestry of any heir or heirs in such lands or heretages as aforesaid, the retour, over and above the setting forth the old and new extent of the lands, in such manner as hath been heretofore practised, shall further set forth and express the valuation of such lands and heretages as aforesaid, and the proportion above mentioned of such valuation, and no more shall be the non-entry duty of such lands or heretages, preceding the citation in the general declarator of non-entry.And that all tenures of any lands or heretages in Scotland, that are now held or liable to be held ward of any subject superior, whether simple or taxed ward, are hereby enacted to be turned in feu holding, for payment of a certain rent or feu duty in money, victual, cattle or otherwise, yearly, in place of the said casualties of ward holding hereby discharged, and of all services, and shall be so construed, adjudged and deemed to be from the said twenty-fifth day of March and for ever thereafter.
And in order to ascertain the quantum of the feu duty to be paid yearly, after the said twenty-fifth day of March, by the tenants of vassals of the said lands and heretages heretofore held ward to the superiors thereof, it shall and may be lawful for the Court of Session in Scotland, and they are hereby impowered and required to take into their consideration the difference in value to the vassals of the change of their holdings or tenures from ward to feu hereby enacted, and what...
