and that I have

in the county of made diligent search and due inquiry after and in respect of the personal estate and effects of the said deceased, in order to ascertain the full amount and value thereof; and that according to the best of my knowledge, information, and belief, the whole of the goods and chattels, rights and credits, of which said deceased died possessed, or to which he was entitled, and of the personal and movable estate and effects which the deceased has disposed of by his will aforesaid, under an authority enabling him to dispose of the same as he should think fit, consisting of the properties, moneys, securities, matters, and things specified in the accounts Nos. 1, 2, and 3, annexed to this affidavit, are under the value of pounds,

exclusive of what said deceased may have been possessed of, or entitled to, as a trustee for any other person or persons, and not beneficially, and without deducting anything on account of the debts due and owing from said deceased, and that, according to the knowledge, information, and belief of deponent said deceased was not possessed of, or entitled to, any other personal estates and effects at the time of

,

death

in Great Britain and Ireland; that the property set forth in Schedule No. 1, hereto annexed, and amounting to the sum of is in Ireland; that the property set forth in the Schedule No. 2, hereto annexed, and amounting to the sum of , is in England; and that the property set forth in the Schedule No. 3, hereto annexed, amounting to the sum of

REGULATIONS

For Amending and Altering the Stamp Duties on Probates of Wills and Letters of Administration on which too much or too little Stamp Duty shall have been paid on the original Grant, in consequence of a Mistake in the Estimate of the Value of the Estate and Effects of the Deceased, under the Provisions of the 40 and 41 sections of 55 Geo. III. c. 184.

1. Application must be made, in the first instance, by the executor or administrator, IN PERSON OR BY HIS AGENT, in the Legacy Duty Department; and within six calendar months after the true value of the effects shall have been ascertained, and it shall be discovered that too much or too little duty has been paid; and an affidavit by the executor or administrator, executors or administrators, stating the circumstances of the case in the form subjoined, must be delivered with the probate or letters of administration.

2. The affidavit must be made before a commissioner to administer oaths in Chancery, or the executors or administrators may attend in person at the Legacy Duty Office, in which case the affidavit may be sworn there, but must be brought ready written for examination.

3. In all cases of a return of duty being applied for, or of further duty being paid, there must be subjoined to the affidavit a correct inventory and account of the estate and effects of the deceased, which must be subscribed by the person or persons making the affidavit, and all appraisements of the deceased's effects must be duly stamped.

4. In cases of letters of administration, on which too little duty shall have been paid at first, there must be

delivered with the affidavit a certificate from the proper officer of the Court of Probate, that the administrator hath given further security for the due administration of the personal estate and effects of the deceased, in consequence of the same having been since discovered to be of greater value than was first sworn to, pursuant to the above Act, sec. 42.

5. It is indispensable that the application be made personally by the executor, administrator, or his agent, at the Legacy Duty Office, and if the affidavit, probate, or other documents be transmitted by post or left under cover at this office the application cannot be noticed.

6. If the application shall be made by an agent for the executors or administrators, he must write his name and place of residence at the foot of the affidavit.

7. The probate duty clerk will compare the affidavit with the probate or letters of administration, and see that it contains all the particulars required by the forms subjoined, and especially that the Court which granted the probate or letters of administration is correctly stated and described.

8. The board will retain the affidavit and the inventory account and valuation and certificate, above mentioned, to be filed; and will deliver the warrant, with the probate or letters of administration, to the person making the application. The warrant will contain directions for the further proceedings.

And no fees or gratuities are to be taken by any officer or clerk at the Inland Revenue Office, for anything done by him in pursuance of the aforegoing Regulations, but the whole business to be done there is to be free of expense.

1.-Affidavit for obtaining a return of duty on probates and letters of administration, on which too much duty shall have been paid on taking out the same.

To be filled in from the circular letter issued by the Legacy Duty Department :

A.B. of, &c. [or A.B. of, &c. and C.D. of, &c.] maketh oath and saith [or make oath and say], that probate of the last will and testament [or letters of administration of the goods, chattels and credits, with the will annexed, if so,] of E.F. late of, &c. deceased, who died on the day of one thousand eight hundred and was [or were] granted to this deponent [or these deponents] by the Court of

[observe here to state the Court correctly] on one thousand eight hundred

the day of

and and that the estate and effects of the said deceased, for or in respect of which the said probate was [or letters of administration were] granted, were then

sworn to be under the value of pounds, and a stamp duty of pounds was accordingly paid on the said probate [or letters of administration]. And this deponent further saith [or these deponents further say] that since obtaining the said probate [or letters of administration] and within calendar months now last past, the true value of the estate and effects hath been ascertained, and it hath been discovered that too high a stamp duty was paid thereon; for that it was not until [the exact date is indispensable].

[Here state the facts and circumstances of the case, to show how it happened that too much stamp duty was paid, and at what particular time, and through what circumstances the lesser value was discovered.]

And this deponent further saith [or these deponents further say], that the schedule hereunto annexed and subscribed by him [or her, or them], and marked No. 1, doth contain a true and perfect inventory, account, and valuation of the personal estate and effects, whereof the said deceased was possessed, and for which the said probate was [or letters of administration were] granted by the Court aforesaid, exclusive of what the deceased may have been possessed of, or entitled to, as a trustee for any other person or persons, and not beneficially, and particularly (A) all the property over which the deceased had a general power of appointment, (B) that the said inventory includes all the leasehold estates for terms of years, absolute, or determinable on a life or lives. whereof the said deceased died possessed, and that such personal estate and effects being now fully got in, or the amount thereof clearly ascertained, did not at the time the said probate was [or letters of administration were] granted exceed the sum of [state the exact amount] and are under the value of

pounds, according to the best of the knowledge, information, and belief of this deponent [or these deponents]. And that the said deceased did not die possessed of any other personal estate and effects whatever, either in Great Britain or elsewhere, to the best of this deponent's [or these deponents'] knowledge and belief (c). And therefore this deponent saith [or these deponents say] that he hath [or they have] been informed and believes [or believe] that a stamp duty of pounds, and no