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ANN

Volume 3 · 81 words · 1842 Edition

or ANNAT, in Scottish Law, is half a year's stipend, which the act 1672, c. 13, gives to the executors of ministers of the church of Scotland, over and above what was due to the minister himself for his incumbency. As it is a mere gratuity given by the law to those whom, it is presumed, the deceased could not sufficiently provide for, so it is neither assignable by him during his life, nor attachable by his creditors after his death.