A Treatise on the Law of Executors and Administrators Volume 2
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1859 edition. Excerpt: ...may be separately under that amount or value. EXKMPTIONS. Legacies, and residues, or shares of residue, of any such such estate or effects as aforesaid, given or devolving to or for the benefit of the husband or wife(e) of the deceased, or to or for the benefit of any of the Royal Family. And all legacies which were exempted from duty by the Act passed in the 39th year of his Majesty's reign, c. 73, for exempting certain specific legacies given to bodies corporate, or other public bodies, from the payment of duty.(/) By section 8, of the statute, it is provided, that all the powers 1401 and provisions, clauses, regulations, and directions, fines, forfeitures, pains and penalties, contained in the former acts relating to the repealed duties, shall extend to the duties granted by the present.() It is therefore necessary to recur to the provisions of the earlier statutes. By the statute 20 Geo. III. c. 28, certain stamp duties were imposed for every receipt or other discharge for any legacy left by any Will or other testamentary instrument, or for any share or part of a personal estate divided by force of the Statute of Distributions, or the custom of any province or place: and by section 3, it was enacted, that no such receipt unstamped should be pleaded or given in evidence in any Court. By the statute 23 Geo. III. c. 58, additional stamp duties were imposed: And by section 8, it was enacted, that the receipts, &c., should be stamped before written upon. By the statute 29 Geo. III. c. 51, additional duties were imposed, which, as well as the duties imposed by the preceding acts, were repealed by the statute 36 Geo. III. c. 52. By these statutes, it will be observed, the duties were imposed merely on the receipts for legacies and shares of...
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- 27 Jun 2012
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- Illustrations, black and white