Under a marriage contract executed in 1724, the late John Semple promised his wife Ann Lindsay an annuity of 300 merks. Ann Lindsay's father James Lindsay provided that his estate was to go to his heirs, but it passed to John Semple due to various deaths in the family. In 1747, John Semple sold the estate to John Miller, pursuer. At issue is whether there were debts attached to the estate. Defender John Semple, nephew of the aforementioned John Semple, maintained there were no debts attached to the estate because the earlier Semple received the estate through his deceased son, not through his wife Ann Lindsay. Semple argued that the wife only had a life interest (liferent) in the estate. Pursuer John Miller argued that Semple received the estate by deed of his wife.

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