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]