Administration de bonis non after 1st April, 1880

Probate insufficiently stamped not received in evidence

Penalty for administering effects without probate

Provision for enforcing payment of probate duty

Forms of affidavit and account

Resealing Scotch and Irish probates

Trust property not chargeable

Payment of additional duty

Security of administrator

Personal penalty.

Duty paid stamp on second grant

Inventory in Scotland.

Heritable bonds

Probate and administration duties in Ireland

1

2

223

4

4

4

5

5

5

6

6

6

6

8

9-11

11

12-14

PAGE

General rule as to what property should be included in the

18

19

20

20

21

Real estate contracted to be sold.

Property appointed by will in exercise of a general power

Realty impressed with the character of personalty

Partnership property

Reversionary property

Interest of a child which is prevented from lapsing by Wills

Foreign assets not to be taken into consideration for purposes

29

30

30-36

Statutes relating to legacy duty in Ireland.

Extension of the definition of a legacy

Liability of movable property to legacy duty depends upon

domicil

Imposition of the tax upon legacies payable out of real estate
Domicil does not affect liability to legacy duty of immovable
property, or legacies charged on real estate

What is a legacy within the Legacy Duty Acts

I. Forgiveness of a debt

II. Direction to pay the debts of another person.

III. A gift with a condition annexed to it

IV. A gift to widow for maintenance of children

V. A bequest to an executor

VI. Money given up by devisee of real estate under

doctrine of election

VII. Bequests for charitable purposes

VIII. To be determined by the will alone

IX. Bequest upon trusts of a settlement

PAGE

36

36

36

37

38

39

39

39

39

40-44

44

44

X. Not affected by disclaimer by executor of legatee or
by appointee.

XI. Benefits derived from powers of appointment of

A general direction to sell real estate renders it liable to

62

62

62

63, 64

65-69

But duty does not attach where there is also a direction to

invest the produce in other real estate .

Where there is a devise to allot real estate with a power to

sell, duty attaches on moneys arising from sales

Where the sale depends upon the discretion of the

trustees

Where option is given to legatee to take real estate at a price

Duty is payable upon every retainer, so that several duties

upon the same subject may be payable at once

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PAGE

The manner in which the duty is payable

I. On a gift to a person absolutely

II. On a gift to a person with a general power of

appointment, and in default to such person

absolutely

III. On a share of residue under intestacy

87

87

87

87

IV. Upon annuities, and gifts by way of annuity 88, 91, 95

V. Upon plate and furniture

88

VI. Upon money to be applied in purchase of real estate 88,93

VII. Upon a legacy to different persons in succession 90, 93

VIII. Upon a limited interest and a general power of

IX. Upon a gift in joint tenancy.

X. Upon a gift satisfied by compromise

The persons accountable for the duties

I. A derivative as well as an original trustee

II. Court of Chancery and County Courts.

III. Solicitors

IV. Legatee.

V. Purchaser of a legacy

VI. All persons receiving duties and misappropriating

Rates of duty

them

90, 93

97

97

97

98

98

99

101

103

Interest or accretions on legacies.

Exemptions

Forms in use

Interest or accretions on residue