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It is unnecessary to refer to these Acts at length or to quote them in the Appendix, as the majority of them are the same as the sections in the English Acts on the same subject, which have been previously noticed.

In fact, in the 56 Geo. III. c. 56, the 117th is similar to the 38th section of the 55 Geo. III. c. 184.

The 119th section, which provides for a return of duty when an over-estimate or a mistake in value has been made, is similar to the 40th section of the 55 Geo. III. c. 184; and the provisions in this and the three following sections of this Act apply to the probates, letters of administration, and inventories mentioned in the 21 & 22 Vict. c. 56. See the 16th section of that Act.

The 120th section, which provides for the payment of additional duty, is similar to the provision in the 41st section of the 55 Geo. III. c. 184. See Smith v. Creagh (Baltz. 384).

The 121st, 122nd, 123rd, 124th, 125th, 126th, and 127th sections are precisely the same as the 42nd, 43rd, 45th, 46th, 47th, 48th, and 49th sections of the 55 Geo. III. c. 184.

The 129th section, which provides for a return of duty for debts, is the same as the 51st section of the 55 Geo. III. c. 184, and 5 & 6 Vict. c. 79, s. 23.

The 130th and 131st sections empower executors and administrators to transfer or recover property held by the deceased in trust, upon affidavit or affirmation being made of the fact. See the 48 Geo. III. c. 149, ss. 36, 37.

By the 20 & 21 Vict. c. 79, s. 95, probates granted in Ireland after the 11th of January, 1858, are, upon being resealed in England, to have the same effect as if they had been originally granted in England; but by the 29th section of the 21 & 22 Vict. c. 95, letters of administration granted in Ireland are not to be resealed,

under this section, until a certificate has been filed under the hand of a Registrar of the Court of Probate in Ireland that bond has been given to the Judge of the Court of Probate in Ireland, in a sum sufficient in amount to cover the property in England as well as in Ireland in respect of which such administration is required to be resealed.

And by the 94th section of 20 & 21 Vict. c. 79, probates or letters of administration granted in England are, upon being resealed in Ireland, to have the same effect as if they had been originally granted in Ireland.

The provisions of the 23 & 24 Vict. c. 15, of which the effect is given at p. 19, are applicable to Ireland.

The law it would seem is now settled that the amount of the probate duty is to be regulated by the value of all the assets which an executor or administrator may ultimately administer by virtue of the probate or letters of administration, that is to say, the assets which are locally situate, or are capable of being dealt with or disposed of by some act done within the jurisdiction of the Court of Probate, for it is in respect of such assets only that probate or letters of administration are granted. It follows that

Bonds and debentures of foreign Governments which,

being payable to bearer, pass from hand to hand in this country by delivery only. See AttorneyGeneral v. Bouwens (4 M. & W. 171).

Simple contract debts, specialty debts, and mortgage debts due from persons resident in the United Kingdom. See 25 & 26 Vict. c. 22, s. 39.

A share of a deceased partner in partnership property, wherever situate, of an English firm.

Shares in or claims against companies or societies,

whose head office is in the United Kingdom. See Fernandes' Case (L. R. 5 Ch. App. 314). Property in transitu to this country at the time of a testator's or intestate's death. See AttorneyGeneral v. Pratt (L. R. 9 Ex. 140).

Property on the high seas which may be dealt with by bill of lading in the United Kingdom.

Ships registered at any port in the United Kingdom (see 27 & 28 Vict. c. 56, s. 4)

Are liable to probate duty.

And on the other hand

Debts due from foreigners.

French Rentes and American Stock, which are part of the national debt of France and America respectively, and transferable in the indebted country (see Attorney-General v. Dimond, 1 Cr. & Jer. 356; and Attorney-General v. Hope, 1 Cr. M. & Rosc. 530); or similar stocks of other countries Are not liable to probate duty.

It must be remembered that by the 23 Vict. c. 5, s. 1, Indian Government notes, on which interest is payable in London, and certain Indian Government promissory notes, are to be deemed bona notabilia in England.

The form of account now required to be delivered (see 43 Vict. c. 14, s. 10), with the affidavit of value, for a grant of probate or letters of administration, may here be conveniently set out, but it should be first noticed that the authority for including interest to the date of the grant is the case of Partington v. AttorneyGeneral (L. R. 4 Eng. & Ir. H. L. App. 100); and that the note at the head of the schedule, that "no deductions to be made on account of debts," is to be accepted with the qualifications referred to under the items "leasehold property," and "policy of insurance on life."

NOTE.-The remarks, other than those printed in italics, are

not part of the Form of Account in use.



N.B.-(No Deductions to be made on account of DEBTS owing by Deceased.)

Cash in the House, and at the Bankers.

£ s. d.

If the money bears interest, the interest which has accrued to the date of the grant must be added.

Household Goods, Linen, Wearing Apparel, Books,
Plate, Jewels, Carriages, Horses, &c., valued at

£ s. d.

It is advisable to estimate the effects here referred to at their full value, and not, as is sometimes done, at a value for probate. The trouble and expense of increasing the stamp to cover the value they shall have afterwards proved to be (see 55 Geo. III. c. 184, s. 41), by sale or otherwise may thus be avoided.

Stocks or Funds of Great Britain transferable at the Bank or elsewhere in England, viz. :—

Dividends thereon to date of Grant


Foreign Stocks or Funds transferable in England,


Dividends thereon to date of Grant

Leasehold Property :-(a)

Gross Value

Ground Rent on ditto


per annum...

per annum..

Length of unexpired Term

£ s. d.

(a) For years whether absolute or determinable on lives (see 55 Geo. III. c. 184, s. 37); but deduction from

the value of such estates may be taken (see 31 & 32 Vict. c. 124, 31st July, 1868) of the amount of the mortgage debts for which they are the sole security. The value must be that at the date of the grant. See Doe v. Evans (10 Q. B. 476).

Rents of Real or Leasehold Property due at death

of Deceased...

Rents of Leasehold Property due since the death of
Deceased to date of Grant

£ s. d.

This distinction between the rents of real property and of leasehold property is made in view of the 33 & 34 Vict. c. 35 (Apportionment Act, 1870).

Policy of Insurance on Life

Bonus thereon

£ s. d.

The amount to be included is the sum actually to be received by the executor or administrator from the insurance office, or the assignee. See 30 & 31 Vict. c. 144 (Policy of Insurance Act, 1867).

Money out on Mortgage, and other Securities

Interest thereon to date of Grant

£ s. d.

Money belonging to a testator, which remains charged on his own real estate, is liable to probate duty. In Swabey v. Swabey (15 Sim. 502), Catherine Goleborn upon her father's death became seised of real estates as his heiress, and entitled under his marriage settlement to a sum of money which the trustees of the settlement had lent him on mortgage of the estates. The trustees had conveyed the estates to her, subject expressly to the equity of redemption, and did not release her father's covenant for repayment of the purchase-money. She afterwards granted an annuity to one Evans, and, as a security for it, conveyed the estate and assigned the

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