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 PACIS. [Blacks Law 8th]