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500,000 and upwards.

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Then in addition to the said duty of £11,250, for every full sum of £100,000 in excess of £500,000, and also for any fractional part of £100,000 80

in excess

2,500

EXEMPTIONS.

Probate of will and letters of administration of the effects of any common seaman, marine, or soldier, who shall be slain or die in Her Majesty's service.

In the case of an administration de bonis non granted after the 1st April, 1880, this Schedule applies when a denoting stamp is not impressed.

The 8th section of the 55 Geo. III. c. 184 enacts that all powers, provisions, regulations, and penalties contained in former Acts relating to these or the like duties, shall extend to this Act. It will not, therefore, be out of place to notice that by the 9 & 10 Will. III c. 25, s. 59, no instrument unstamped or insufficiently stamped can be given in evidence: a prohibition which has been continued in all the subsequent Acts. See now 17 & 18 Vict. c. 125, s. 28.

The 37th section imposes a penalty of £100 and £10 per cent. on the duty upon all persons administering the estate of deceased persons without proving the will or taking out letters of administration within a given time. In the course of the argument in the case of Bodger v. Arch (10 Ex. 377), Parke, B. (Lord Wensleydale), observed that this section merely inflicted a penalty upon an executor or administrator personally for not

proving the will or taking out letters of administration within a certain specified time; but that it was not intended that the representatives of the deceased should thereby be prevented from taking out probate or letters of administration after that time. The sole object of the statute was to secure the payment of the duty to the Revenue. By the 28 & 29 Vict. c. 104, provision is made for enforcing, in cases where no probate or letters of administration have been obtained, payment of the duty which would have been payable if probate or administration had been obtained, and the costs of the proceedings, but such proceedings are to be a waiver of all penalties.

The 38th section enacts that Ecclesiastical Courts are not to grant probates or letters of administration without an affidavit of the value of the effects. The forms of this affidavit and of the account required by the 43 Vict. c. 14, s. 10, will be found in Chapter IV. If the deceased had property in Scotland or Ireland, and it be intended to seal the English probate in the Courts there, it will be necessary, before making the affidavit of value, to refer to the 21 & 22 Vict. c. 56, ss. 12-16, and the 20 & 21 Vict. c. 79, ss. 94, 95. A single grant of probate, administration, or confirmation, will, upon compliance with the requisitions made by those Acts, suffice for every part of the United Kingdom, except in the case of an Englishman dying possessed of, in addition to his English assets, Scotch heritable securities or personal bonds conceived in favour of " heirs and assignees," excluding executors, which are not personal estate within the provisions of the 31 & 32 Vict. c. 101, s. 117, and must form the subject of an inventory to be recorded in Scotland.

A form of affidavit to be made by a trustee to

exempt trust stock from probate duty (see 48 Geo. III. c. 149, s. 37) will be found in Chapter IV.

The 39th section exempts affidavits of value from stamp duty, and imposes a penalty on the officer of the Court of Probate for not sending the affidavit to the Commissioners.

The 40th section provides for the return of duty in the case of too high a duty having been originally paid.

The official regulations to be complied with, and the form of the affidavit to be made where duty that has been paid is to be returned, will be found in Chapter IV.

The 41st section provides for the payment of additional duty in cases where too little duty has been paid in the first instance. The additional duty will be payable according to the scale in force at the time of the grant. As to who may make the affidavit under special circumstances, see terms of Act and case of Re Goods of Urruela (L. R. 1 Prob. Div. 598).

The official regulations to be complied with, and the form of the affidavit to be made, when too little duty has been originally paid, will be found in Chapter IV.

Where too little duty has been paid originally, the 42nd section directs the administrator to give a proper security to the Ecclesiastical Court, before the Commissioners allow the letters of administration to be duly stamped. See also 20 & 21 Vict. c. 77, ss. 81 and 82, which empower the Court to reduce the security if it thinks fit. This power was exercised in Re H. S. L. Weir (L. J. R. (N. S.), vol. 28, p. 111).

The 43rd section imposes a penalty of £100, and £10 per cent. on the deficient duty, on all executors or administrators who do not, within a given time of

discovering that too little duty has been paid at first, pay the full duty.

The provisions contained in the 40th, 41st, 42nd, and 43rd 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 44th section enacts that the Ecclesiastical Courts are not to revoke or accept the surrender of any probate or letters of administration, on the ground only of too high or too low a duty having been paid thereon. The 45th and 46th sections give the Commissioners power in certain cases to give credit for the duty.

The 47th section provides that probates and letters of administration, so stamped on credit, are to be deposited with the Commissioners till the duty is duly paid.

The 48th section makes the duty for which credit shall be so given a Crown debt.

The 49th section provides for the case when it is necessary to take out letters of administration de bonis non, before the duty for which credit has been given shall have been paid.

The 50th section contains directions concerning affidavits by executors residing out of England relating to trust property. The provisions referred to in this section are contained in ss. 35, 36 and 37 of the 48 Geo. III. c. 149.

The 51st section allows a return of duty to be made in respect of debts if claimed within three years; it has, however, been superseded by the 23rd section of the 5 & 6 Vict. c. 79.

The regulations to be observed, and the form of the affidavit to be made for obtaining a return of duty on the ground of debts, will be found in Chapter IV.

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