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Ultimus haeres (Latin for ultimate heir) is a concept in Scots law where if a person in Scotland who dies without leaving a will (i.e. intestate) and has no blood relative who can be easily traced, the estate is claimed by the King's and Lord Treasurer's Remembrancer on behalf of the Crown. It is one of two rights to ownerless property that the Crown possess, the others being bona vacantia.
Because of ancient nature of the Crown's right, little academic or case law focuses on the application of ultimus haeres in Scots Law. However, the leading authoritative text in this area is A.G MacMillan, The Law of Bona Vacantia in Scotland. (W. Green & Son, limited, 1936).
In England & Wales, such matters are dealt with under bona vacantia. In Scots law, bona vacantia relates to ownerless property alone, rather than property falling part of a deceased's estate with no living heirs.