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Legacy duty to be paid by executors or administrators on retaining or paying legacies.
If duty be not paid although deducted by the executor the amount to be a debt to her Majesty from executor.
If not deducted by executor, the amount to be a debt to her Majesty from both executor and legatee.
Trustees, &c. to pay duties on legacies charged on real estate.
In default, the duty to be a debt to her Majesty.
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37. The duties by this Act granted on legacies and on successions, and on residues, and shares of residues, given by the wills or passing by the intestacies of persons deceased, and payable out of their personal estate, shall be accounted for, answered, and paid by the person having or taking the burden of the execution of the will or other testamentary instrument, or the administration of the personal estate of any person deceased, upon retainer for his own benefit, or for the benefit of any other person, of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, which he shall be entitled to so retain, either in his own right, or in the right or for the benefit of any other person, and also upon delivery, payment, or other satisfaction or discharge whatsoever of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, to which any other person shall be entitled; and in case any person, having or taking the burden of such execution or administration as aforesaid, shall retain for his own benefit or for the benefit of any other person, any legacy, or any part of any legacy, or the residue of any personal estate, or any part of such residue, which such person shall be entitled so to retain, either in his own right or in the right or for the benefit, of any other person, and upon which any duty shall be chargeable by virtue of this Act, not having first paid such duty, or shall deliver, pay, or otherwise howsoever satisfy or discharge any legacy, or any part of any legacy, or the residue of any personal estate, or any part thereof, to which any other person shall be entitled, and upon which any duty shall be chargeable by virtue of this Act, having received or deducted the duty so chargeable, then and in every such case the duty which shall be due and payable on every such legacy, and part of legacy, and residue, and part of residue respectively, and which shall not have been duly paid and satisfied according to the provisions of this Act, shall be a debt of such person having or taking the burden of such execution or administration as aforesaid to her Majesty; and in case any such person, so having or taking the burden of such execution or administration as aforesaid, shall deliver, pay, or otherwise howsoever satisfy or discharge any such legacy or residue, or any part of any such legacy or residue, to or for the benefit of any person entitled thereto, without having received or deducted the duty chargeable thereon (such duty not having been first duly paid according to the provisions herein contained), then and in every such case such duty shall be a debt to her Majesty, both of the person who shall make such delivery, payment, satisfaction, or discharge, and of the person to whom the same shall be made; and the duties by this Act granted upon legacies charged upon and made payable out of any real estate, or out of any monies to arise by the sale of any real estate, or upon residues or parts or shares of residues, of any such monies, shall be accounted for, answered, and paid by the trustee to whom the real estate shall be devised, out of which the legacy or share of any money arising out of the sale, mortgage, or other disposition of such real estate shall be to be paid or satisfied, or, if there shall be no trustee, then by the person entitled to such real estate, subject to any such legacy, or by the person empowered or required to pay or satisfy any such legacy; and the said duties shall be retained by the person paying or satisfying any such legacy or share of money, and shall be accounted for, satisfied, and paid, at such times, in such manner, and according to such rules and regulations, as are herein-before specified and prescribed in respect of the duties granted on legacies payable out of personal estate; and in case the said duties shall not be paid or satisfied according to the provisions herein-contained then and in every such case such duty shall be a debt to her Majesty, of and from the trustee of such real estate as aforesaid, or the person entitled thereto, subject to such legacy as aforesaid, and also of and from the person to whom the same shall have been paid, without the duty chargeable thereon having been first deducted.
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