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use has been in connexion with the doctrine of “ benefit of inventory, ” derived by many legal systems from the benejiciurn invenlarii of Roman law, according to which an heir might enter on his ancestor's inheritance without being liable for the debts attaching to it or to the claims of legatees beyond the value previously ascertained by “inventory ”-of the estate. The benefit of inventory exists in Scots law, in France (bérzéjice d'invenlaire), in Italy, Mauritius (Civil Code, Art. 774), Quebec (Civil Code, Art. 660), St Lucia (Civil Code, Art. 585), Louisiana (Civil Code, Arts. 1025 et seq.), and under the Roman Dutch law in Ceylon. In South Africa benefit of inventory is superseded by local legislation.

(ii.) In many systems of law, the duty is imposed on executors and administrators of making an “inventory ” of the estate of the testator or intestate, in order to secure the property to the persons entitled to it. In England this duty was created by statute in 1529. In modern practice an inventory is not made unless called for, but the court may order it ex ojicio, and will do so on the application of any really interested party. Similar provisions for an inventory of the estate of deceased persons are made in Scots law (Probate and Legacy Duties Act 1808 (s. 38), and Executors (Scotland) Act 1900 (s. 5), and in most of the British colonies. In Scotland, prior to the Finance Act 1894 (which imposed a tax, called “ estate duty, ” on the principal value of all property, heritable or movable, passing on death), the stamp duty on movable property was termed “ inventory duty.” In the United States, the duty of preparing an inventory is generally imposed on executors and administrators; see Kent, Commentaries on American Law (new ed., 1896), ii. 414, 415; and cf. Gen. Stats of Connecticut, 1888, s. 578; New York Stats. s. 2714* New jersey (Orphans Court, s. 58).

(iii.) An analogous duty of preparing an “inventory” is imposed in many countries on guardians and curators. In Scotland judicial factors are charged with a similar statutory duty (Act of Sederunt, Nov. 25th, 1857, under the Bankruptcy (Scotland) Act 1856) as regards the estate of insolvent debtors. (iv.) In Scots law, the term “inventory ” is also applied to a list of documents made up for any purpose, e.g. the inventory of process or the inventory of documents, in an action, and the inventory of lille-deeds produced on a judicial sale of lands. (v.) In England an “ inventory ” of the personal chattels comprised in the security is required to be annexed to a bill of sale (Bills of Sale Act 1882, s. 5). See also EXECUTORS AND AnM1N1s1RA'roRs.

INVERARAY, a royal and municipal burgh, the county town of Argyllshire, Scotland. Pop. (1901) 1369. It lies on the southern shore of a bay. where the river Aray enters Loch Fyne, 40 m. directly N.W. of Glasgow, and 85 m. by water. The town consists of one street running east and west, and a row of houses facing the bay. Near the church stands an obelisk in memory of the Campbells who were hanged, untried, for their share in the Argyll expedition of 1685 in connexion with the duke of Monmouth's rebellion. The ancient market-cross, 8 ft. high, supposed to have been brought from Iona in 1472, is a beautiful specimen of the Scottish sculptured stones. The chief industry is the herring fishery, the herring of Loch Fyne being celebrated. The town originally stood on the north side of the bay, clustering round the ancient baronial hold, attributed to Sir Colin Campbell of Lochow, “ the Singular,” who flourished at the end of the 14th century, but it was removed to its present site in the middle of the 18th century. Inveraray was erected into a burgh of barony in 1472; and Charles I., while a prisoner in Carisbrooke Castle, raised it to a royal burgh in 1648. Much has been done for it by the ducal house of Argyll, whose seat, Inveraray Castle, is about 1 m. from the town. This handsome square structure, built between 1744 and 1761 from designs by Robert Adam, consists of two storeys, with a round over topping tower at each corner. Some fine tapestry and valuable relics were destroyed by fire in 1877, but the damage to the castle was repaired in 1880. The earls and dukes of Argyll were great planters of trees—mainly larch, spruce, silver fir and New England pines—and their estates around Inveraray are consequently among the most luxuriantly wooded in the Highlands. Duniquoich, a finely timbered conical hill about 900 ft. high, adjoins the castle on the north and is a picturesque landmark.

INVERCARGILL, the chief town of Southland county, South Island, New Zealand, 139 m. by rail S.W. by W. from Dunedin. Pop. (1906) 7299. It lies on a deep estuary of the south coast named New River Harbour, which receives several streams famous for trout-fishing. It is the centre of the large grazing and farming district of Southland; and has a number of factories, including breweries, foundries, woollen mills and timber-works. The plan of the town is rectangular, with wide streets; and there is a fine open reserve. The harbour is deep and well sheltered, but the greater part of the trade passes through the neighbouring Bluff Harbour, on which is Campbelltown, 17 m. S. of Invercargill by rail. Bluff Harbour is the port of call and departure for steamers for Melbourne and Hobart. Exports are wool, preserved meat and timber. The district of Southland was surveyed in 1841, but was reported unfavourable, and settlement was delayed till 1857. Southland was a separate province between 1860 and 1870, but, failing financially as such, rejoined the parent province of Otago. Invercargill became a municipality in 1871, and there are five suburban municipalities. The town is the regular starting-point of a journey to the famous lakes Wakatipu and Te Anau, which are approached by rail.

INVERELL, a town of Gough county, New South Wales, Australia, on the Macintyre river, 341 m. N. of Sydney, with which it is connected by rail. Pop. (1901) 3293. It is the centre of a prosperous agricultural district producing, chiefly, wheat and maize; the vine is also largely grown and excellent wine is made. Silver, tin and diamond mines are worked near the town. Inverell became a municipality in 1872.

INVERKEITHING, a royal and police burgh of Fifeshire, Scotland. Pop. (1901) 1676. It is situated on an inner bay of the shore of the Firth of Forth, 3½ m. S.E. of Dunfermline and 13¼ m. N.W. of Edinburgh by the North British railway, via the Forth Bridge. The chief industries are tanning, shipbuilding, milling, paper-making, rope-making and brick-making. With Stirling, Dunfermline, Culross and Queensferry, Inverkeithing returns one member to parliament (the Stirling district burghs). It received its charter from David I. St Peter's, the parish church, dates from the 12th century, but having been nearly destroyed by lire was rebuilt in 1826 in the Gothic style, the ancient tower, however, being preserved. Sir Samuel Greig, the father of the Russian navy and designer of the fortifications at Cronstadt, was born at Inverkeithing in 1735. About half-way towards Dunfermline the battle of Inverkeithing or Pitreavie took place on the 20th of July 1650, when Cromwell's forces defeated the Royalists. A mile and a half to. the south lies North Queensferry (pop. 594), the first railway station on the north side of the Forth Bridge. A little to the west lies the bay of St Margaret's Hope, which in 1903 was acquired by the government as the site for the naval base of Rosyth, so named from the neighbouring ruined castle of Rosyth, once the residence of Queen Margaret, wife of Malcolm Canmore. On the west side of the Forth Bridge, in the fairway, lies the rocky islet of Bimar with a lighthouse, and immediately to the east is the island of Inchgarvie (Gaelic, “ the rough island ”), which once contained a castle used as a State prison, the ruins of which were removed to make way for one of the piers of the Forth Bridge.

INVERNESS, a royal, municipal and police burgh, seaport and county town of Inverness-shire, Scotland. Pop. (1891) 19,303; (1901) 21,238. It lies on both banks, though principally on the right, of the Ness; and is 118 m. N of Perth by the Highland railway. Owing to its situation at the north-eastern extremity of Glen More, the beauty of its environment and its line buildings, it is held to be the capital of the Highlands; and throughout the summer it is the headquarters of an immense tourist traffic. The present castle, designed by William Burn (1789–1870), dates from 1835, and is a picturesque structure effectively placed on a hill by the river's side; it contains the

court and county offices. Of the churches, the High or Parish