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dly , That the lands in question, being situated within the boundaries of a royal burgh, fell under the exception of the statute with respect to ‘incorporate acres, in village or town where the heritor hath houses and gardens,’ &c.
thly , That they were also exempt, because they were to be considered as ‘mortified lands,’ in respect that they belonged partly to the kirk-session of the parish, and partly to a friendly society called the Trades-box Society of Easter Anstruther.
It was answered —1 st , That the lands in question are church lands, in respect that they had belonged to the priory of Pittenweem.
dly , The mere circumstance of the lands being situated within a royal burgh could not render them incorporate acres. The lands themselves were not incorporate; and they were held, not by burgage tenure, but in feu of the successors of the Lords of Erection.
thly , Neither were the lands held by the tenure of mortmain. They never had been ‘mortified;’ neither did they belong to a university, a school, or an hospital, which alone were entitled to exemption.
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Common Room
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