Stamp Duties (Ireland) Act, 1842

Penalty for not proving wills or taking out letters of administration, 100l., and 10l per centum on the duty.

35. If any person shall take possession of and in any manner administer any part of the personal estate and effects of any person deceased without obtaining probate of the will or letters of administration of the estate and effects of the deceased within six calendar months after his decease, or within two calendar months after the termination of any suit or dispute respecting the will or the right to letters of administration, if there shall be any such which shall not be ended within four calendar months after the death of the deceased, every person so offending shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the stamp duty payable on the probate of the will or letters of administration of the estate and effects of the deceased.