ANTIQUUS ET NOVUS EXTENTUS

antiquus et novus extentus (an-tI-kw[schwa]s et noh-v[schwa]s ek-sten-t[ schwa]s). [Law Latin] Scots law. Old and new extent. • The phrase appeared in reference to the valuation of land for tax purposes, with old valuations assessed in the year 1280, and new valuations assessed several times after that date. Cf. QUANTUM NUNC VALENT; QUANTUM VALUERUNT TEMPORE […]