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Proceedings for enforcing payment of succession and legacy duties.
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1. [1]
Where any assessment of duty shall be made in pursuance of the Succession Duty Act, 1853, and the duty shall not be paid, and there shall be no appeal from the assessment, where there shall be no notice of disputing the liability to such assessment, the Commissioners of Inland Revenue shall be and they are hereby empowered to take the same or the like proceedings for enforcing the payment of such duty, or any part thereof from any person liable for the same, or the owner of any property expressly charged therewith, in like manner as they are by section forty-seven of the same Act authorized to take for enforcing the delivery of an account, including all the costs of such proceedings; and where proceedings shall be taken under the said section against any accountable party, and an account shall be delivered in pursuance thereof, no cause being shown as therein mentioned, such party shall, on paying the duty assessed on such account, pay also the costs of the proceedings; and where proceedings shall be taken as authorized by section forty-eight of the same Act, to enforce the delivery of accounts under the Legacy Duty Acts, such proceeding shall also extend to the payment of the duty, if any, together with the costs of the proceeding; and for any of the purposes aforesaid the judges of the respective Courts of Exchequer shall frame all necessary writs and orders; and when any such proceedings shall be discharged, the Crown shall be liable to pay costs to the party proceeded against; and in all such cases an appeal shall lie from any judgment of the court in the same manner as from any judgment in a proceeding by information at the suit of the Attorney General.
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