TAXES ON SUCCESSION:

A DIGEST OF THE

STATUTES AND CASES

(INCLUDING THOSE IN SCOTLAND AND IRELAND)

RELATING TO THE

PROBATE, LEGACY, AND SUCCESSION DUTIES,

WITH PRACTICAL OBSERVATIONS AND

Official Forms.

THIRD EDITION.

COMPLETELY REARRANGED AND THOROUGHLY REVISED

BY

EVELYN FREETH,

AND

ROBERT J. WALLACE,

OF THE LEGACY AND SUCCESSION DUTY OFFICE.

BIBLIOTHER

OUT 80

BODLEIALE

LONDON:

STEVENS AND SONS, 119, CHANCERY LANE,
Law Publishers and Booksellers.

1880.

PREFACE TO THE THIRD EDITION.

In view of the changes which have been made by Statute, and the numerous judicial decisions which have been given in connection with the Taxes on Succession during the last twenty years, we have had much pleasure in complying with the desire of the publishers to prepare a new edition of Mr. Trevor's book, feeling that a concise and comprehensive guide upon the subject is still in great request among the profession.

We have availed ourselves of the opportunity, which the necessity for a thorough revision has afforded, to rearrange the work so as to give the purport of the various Acts and judicial decisions, apart from the Acts themselves, and the original method which we have adopted will, we believe, be found to be most convenient. The principal Acts, including the 43 Vict. c. 14 (1st April, 1880), are printed as an Appendix.

SOMERSET HOUSE,
July, 1880.

E. FREETH.

R. J. WALLACE.

PREFACE TO THE FIRST EDITION.

THROUGHOUT this work I have availed myself to a considerable extent of the valuable notes which my father, during a period of upwards of thirty years' public service, as a Solicitor and afterwards as Controller of the Legacy Duties, has from time to time collected. The book, in passing through the press, has had the advantage of his revision; and to his practical knowledge any success it may attain will be mainly attributable.

I have endeavoured to make the work useful to those members of the profession and others, to whom access to the regular reports is either altogether impossible, or at times inconvenient; and, consequently, some of the cases may appear at first sight to occupy more space than their authority would entitle them to fill.

Few, if any, of the Scotch and Irish cases or statutes have been noticed in former publications on the subject.

C. CECIL TREVOR.

LINCOLN'S INN,

April, 1856.