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`Book of Opinions`, volumes 2 and 3, containing copies of opinions and memorials of English Crown counsel in matters of customs and excise arising in the Exchequer or Treasury.
The volumes were copied in July 1751 for John Maule, Baron of the Court of Exchequer in Scotland, from other copies belonging to the Board of Customs in Edinburgh.
Copies, in chronological order, of the opinions given by John Inglis (later Lord Glencorse, Lord President of the Court of Session), some conjointly with other advocates.
The volumes are numbered V to X; it seems likely that the missing I to IV covered all of Inglis’s earlier career as an advocate, from 1835. The series ends with his elevation to the bench as Lord Justice Clerk in July 1858.
Miscellaneous manuscript and a few printed items.
Volume, compiled 1752, of the ‘Attorney General`s Opinions` on English excise cases, 1672-1707.
The collection is said by John Maule of Inverkeilor, Baron of the Court of Exchequer in Scotland, to have been `Copyed from a Book in the excise Office at Edinburgh and gifted to me by the Commissioners of Excise`. The case opinions are arranged chronologically and refer almost entirely to duties, allowances and other regulations on spirits, beer, cider, perry and vinegar. Entries from page 197 postdate the Union of 1707.