Legal Definitions - quot

In historical Scots law, the quot referred to a specific payment made from the estate of a deceased person. It was a mandatory levy, amounting to one-twentieth (1/20th) of the value of the deceased's movable property. Movable property included personal belongings such as money, jewelry, furniture, livestock, and other items that could be moved, but it specifically excluded land or buildings (which are considered immovable property).

A crucial aspect of the quot was that its value was calculated and claimed before any of the deceased's outstanding debts were paid. This sum was then owed and paid directly to the bishop of the diocese in which the deceased resided.

Here are some examples illustrating the concept of the quot:

• Example 1: A Wealthy Merchant's Estate
  Imagine a successful merchant in 16th-century Edinburgh who passes away. His estate includes a large sum of gold and silver coins, valuable imported silks, and a collection of rare books. Before his creditors, such as suppliers or lenders, could claim any money owed to them, the bishop's representative would calculate one-twentieth of the total value of these movable assets (coins, silks, books). This specific amount would then be paid to the bishop as the "quot."

  This example demonstrates the calculation of the quot on valuable movable property and highlights that it was claimed before other debts.

• Example 2: A Farmer's Inheritance
  Consider a farmer who dies, leaving behind his farm (land and buildings) and also various movable assets like a herd of cattle, farming tools, and a chest containing family heirlooms and some cash. The "quot" would only be levied on the value of the cattle, tools, heirlooms, and cash. The value of the farm itself (the land and buildings) would not be included in the calculation for the quot, as it was considered immovable property.

  This illustrates the distinction between movable and immovable property, clarifying what assets were subject to the quot.

• Example 3: A Craftsman's Modest Holdings
  Suppose a skilled artisan dies, leaving behind his workshop tools, a small inventory of finished goods, and a modest amount of savings. Even if the artisan had outstanding debts to his landlord or for raw materials, the bishop's "quot" would still be calculated as one-twentieth of the value of his tools, finished goods, and savings. This payment would be prioritized and extracted from the estate before any other creditors could be satisfied.

  This example emphasizes the mandatory nature of the quot and its priority in the distribution of even a more modest estate, ahead of other financial obligations.