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Probate and Legacy Duties (Ireland) Act, 1814
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PROBATE AND LEGACY DUTIES (IRELAND) ACT 1814

CHAPTER XCII.

An Act to secure the Payment of Stamp Duties on Probates and Letters of Administration, and on Receipts for Property obtained by Legacy, or Intestacy in Ireland. [14th July 1814.]

52 Geo. 3. c. 126.

WHEREAS the provisions made to regulate and secure the payment of stamp duties on probates and letters of administration, and on legacies and on property obtained by intestacy in Ireland, contained in an Act of Parliament passed in the fifty-second year of his present Majesty’s reign, intituled “An Act to repeal the several Acts for the collection and management of the stamp duties in Ireland, and to make more effectual regulations for collecting and managing the said duties,” have been found insufficient, and it is necessary further to provide for the said purposes :

[S. 1 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

Penalty on administering effects without proving the will, &c. within a certain period.

2. And for the better securing the payment of the stamp duties on probates, administrations, and legacies in Ireland, be it enacted, that every person who shall after the commencement of this Act administer in Ireland the personal estate or any part of the personal estate of any deceased person without having proved the will of the deceased or taken out letters of administration of such personal estate in Ireland within twelve calendar months after the death of such deceased person, if he or she shall die after the commencement of this Act (or with respect to persons who shall have died before the commencement of this Act, within six calendar months after the commencement of this Act), shall forfeit and pay the sum of forty pounds British currency.

Probates taken out after proving the will valid without stamp.

3. And . . . every probate which shall be taken out by any executor after the will therein mentioned hath or shall have been proved, and probate thereof hath been or shall have been duly obtained by another executor named therein, shall and may be good, valid, and effectual without any stamp to all intents and purposes as if stamped; and . all persons concerned in the writing or taking out the same shall be and they are respectively hereby freed and indemnified from and against all pains and penalties for or in respect thereof, in any manner whatsoever.

Executors, &c. to exhibit an inventory of the effects of the deceased, and afterwards, if necessary, amend it.

Penalty, 40l.

4. And . . . every executor and administrator of any deceased person in Ireland, who shall have left a personal property of the value of two hundred pounds or upwards, and all and every person who shall administer or enter upon the possession or management of all or any part of the personal estate of any such deceased person, or who hath heretofore entered upon the possession or management of any personal or movable estate or effects of such deceased person, and hath not fully administered the same, whether such person so acting shall have been next of kin or creditor, or other, and whether as principal or as agent for any person or persons, who or any of whom may be out of Ireland, shall, before disposing of or distributing any part or remaining part of such estate or effects, or at all events within six calendar months after the passing of this Act or after taking probate or administration or entering on the possession or management of any such personal estate or of any part thereof, exhibit upon oath in the proper ecclesiastical court in Ireland a full and complete inventory or statement of such estate and effects, so far as they shall have been recovered at the time of exhibiting such inventory or shall be known to be existing, distinguishing whether situate in Ireland or elsewhere, and also of all debts due by the deceased at the time of his or her death and payable out of his or her personal estate, and the nature and kind thereof; and in case at any time or times thereafter a discovery shall be made of other effects belonging to the deceased, which on account of their not being known at the time were omitted in the said original inventory, an additional inventory or inventories of the same shall in like manner be exhibited on oath from time to time by any person or persons administering or assuming the management or disposal thereof, together with all such debts due by such deceased person as aforesaid as may not have been inserted in such former inventory, any such oath as aforesaid to be administered by the same person or persons, and in the same manner in all respects as is used on proving a will; and in case any such person or persons shall neglect or refuse to exhibit any such original or additional inventory or shall knowingly omit to include any part of such estate and effects therein, every person so neglecting, refusing, or omitting shall forfeit the sum of forty pounds for each such neglect, refusal, or omission.

No legacy shall be paid without the proper receipt, &c.

5. And . . . every person, whether executor, administrator, or otherwise, who shall administer the personal estate of any person deceased, and shall retain, whether for his or her own use or otherwise, any legacy or any residue or part of the residue of such personal estate, shall, in a reasonable time after the death of the person so deceased, be accountable to his Majesty, his heirs and successors, for any duty which shall be then by law payable on any receipt or discharge for any such legacy, residue, or part of residue; and that if any person, whether executor, administrator, or otherwise, who shall administer the personal estate of any person deceased, shall pay-any legacy, residue or any part of residue without obtaining a receipt duly stamped for the same, then such person so administering shall be entitled to deduct thereout the amount of the stamp duty which shall be then payable on such receipt; and in case he shall so deduct the same, the amount of such stamp duty shall then immediately be a debt from such person so administering to his Majesty, his heirs and successors; and if any such person so administering shall pay any such legacy or residue or part of residue without obtaining for the same a receipt duly stamped, or without deducting the amount of such stamp duty thereon, then and in every such case the amount of such stamp duty thereon shall be a debt to his Majesty, his heirs and successors, as well from the person or persons so administering, as from the person or persons, body or bodies, to whom the same shall have been so paid respectively.

[S. 6 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

Executors, &c. neglecting to pay the duties may be compelled to do so by the Courtof Exchequer.

7. And . . . every case in which any executor or administrator, or other person or persons taking the burthen of the execution of the will or other testamentary instrument or the administration of the personal estate of any person deceased, or any trustee, or any other person to whom any real estate shall be devised to be sold, or who shall be entitled to any real estate subject to any legacy, shall not have paid any stamp duties which shall from time to time be payable by law on any receipts or discharges for any legacy, or for any residue or part of any residue, pursuant to the directions of this Act, within a proper and reasonable time, it shall and may be lawful for his Majesty’s Court of Exchequer in Ireland, upon application to be made for that purpose on behalf of the said commissioners of stamp duties upon such affidavit or affidavits as to the said court may appear to be sufficient, to grant a rule requiring such executor, administrator, trustee, or other person or persons to shew cause why he, she, or they should not deliver to the said commissioners of stamp duties an account upon oath of all the legacies and of all the property respectively paid or to be paid or administered by such executor or administrator or other person or persons, or given or bequeathed to such trustee or other person entitled to any real estate subject to any such legacy, as the case may be, and why the duties on any such legacies or any shares or residue of any such estate real or personal have not been paid, or should not be forthwith paid according to law, and to make any such rule of court absolute in every case in which the same may appear to the said court to be proper and necessary for enforcing the payment of any of the said duties, together with the costs of so recovering the same.

Commissioners of stamps to provide forms for receipts according to schedule (A.)

8. And, in order that all persons may be enabled to take receipts and discharges on the payment or satisfaction of any legacy or residue of any personal estate or any part thereof, according to the directions prescribed by this Act, be it further enacted, that it shall and may be lawful for the said commissioners of stamp duties from time to time to provide sufficient quantities of paper adapted for such receipts or discharges as aforesaid, and to cause to be printed thereon the form of words in the schedule hereunto annexed marked (A.); and it also shall be lawful for any of his Majesty’s subjects requiring such receipts or discharges to cause the same to be duly filled up with sums, names, and date according to the provisions before mentioned, and also upon any vellum or parchment, or upon any other paper not provided by the said commissioners, to use the like form whenever there shall be occasion.

Calculation and payment of duty on legacies by way of annuity.

9. And . . . the value of any legacy given by way of annuity, whether payable annually or otherwise, for any life or lives, or for years determinable on any life or lives, or for years or other period of time, shall be calculated, and the duty chargeable thereon shall be charged, according to the tables marked I., II., and III. to this Act annexed [1] ; and the duty chargeable on such annuity shall be paid by four equal payments, the first of which payments of duty shall be made before or on completing the payment of the first year’s annuity, and the three others of such payments of duty shall be made in like manner successively, before or on completing the respective payments of the three succeeding years annuity respectively; and the value of any such annuity, if determinable upon any contingency besides the death of any person or persons, shall be calculated without regard to such contingency: Provided always, that if any such annuity shall determine by the death of any person before four years payment of such annuity shall become due and payable, then and in such case the duty shall be payable in proportion only to so many of the payments of the said annuity as actually accrued and became due and payable; and in case any such annuity shall at any time determine upon any other contingency than the death of any person or persons, than and in such case not only all payments of duty which would otherwise become due after the happening of such contingency, if any such would become due, shall cease, but it shall be lawful for the person or persons who shall have paid any duties which shall have previously become due to apply for and obtain a return of so much of the duty so paid, as will reduce the same to the like duty as would have been payable by such person or persons for such annuity, calculated according to the term for which the same shall have endured; which abatement the said commissioners for the management of the stamp duties shall settle and determine according to the tables in the schedule hereunto annexed [1] , and shall cause the amount of such abatement to be paid to the person or persons entitled to the same out of any monies in their hands arising from the duties imposed by this Act.

Calculation and payment of duty on legacies by way of annuity payable out of other legacies.

10. And . . . the value of any legacy given by way of annuity for any life or lives, or for years determinable on any life or lives, or for years or other period of time, and charged on and made payable out of any other legacy or legacies, shall be calculated, and the duty shall be charged thereon, in the same manner as herein-before directed with respect to other annuities; and the duty on the legacy charged with such annuity, if any duty shall be payable for such legacy, shall be calculated on the value of such legacy, after deducting the value of such annuity; and the duty for such annuity shall be paid by the person or persons entitled to the legacy or legacies charged with such annuity, by four equal payments, in the same manner as the same would be payable according to the provisions herein-before contained, if such annuity had been a direct gift to the annuitant, and subject to the like proviso in case such annuity shall determine before four years payment shall become due; and the payment which shall be made for such duty shall be retained by the person or persons paying the same out of the first four years payments of such annuity, if so many shall become due, or out of so many of such payments as shall become due, by equal portions.

Duty on legacies given to purchase annuities to be calculated on the sums necessary to purchase them.

11. And . . . the duty payable upon any legacy given by way of direction to purchase with any personal estate of the testator or testatrix, or any part thereof, an annuity of a certain amount for the life or lives of any person or persons, or any other term, shall be calculated upon the sum necessary to purchase such annuity, according to the tables before mentioned, and shall be deducted from such sum and paid as in the case of other pecuniary legacies; and the person or persons paying or satisfying such legacy, and the person or persons for whose benefit the same shall be paid or satisfied, shall be discharged by payment of such duty so calculated as aforesaid from all other demands in respect of the duty payable on such legacy; and the annuity to be purchased for the benefit of the person or persons to be entitled to the benefit of such legacy shall be reduced in proportion to the amount of the duty payable thereon as aforesaid, such reduction to be calculated in the same manner as the duty so payable is herein-before directed to be calculated; and the purchase of such reduced annuity, together with the payment of such duty, shall satisfy and discharge such legacy as fully as if an annuity had been purchased equal in amount to the annuity so directed to be purchased.

Duty on legacies, when value can only be ascertained by application of the allotted fund, &c., to be charged on the money as applied.

12. And . . . if any benefit shall be given by any will or testamentary instrument, in such terms that the amount or value of such benefit can only be ascertained from time to time by the actual application for that purpose of the fund allotted for such purposes, or made chargeable therewith, or if the amount or value of any benefit given by any will or testamentary instrument cannot, by reason of the form or manner of the gift, be so ascertained that the duty to which the same shall be then subject can be charged thereon under any other of the directions herein contained, then and in every such case such duty shall be charged upon the several sums of money or effects which shall be applied from time to time for the purposes directed by such will or testamentary instrument, as separate and distinct legacies or bequests, and shall be paid out of any fund which may be applicable for such purposes or charged with answering the same.

How duty on legacies enjoyed by persons in succession or having partial interests therein shall be charged,

13. And . . . the duty which shall from time to time be payable on a legacy or residue or part of residue of any personal estate given to or for the benefit of or so that the same shall be enjoyed by different persons in succession, who shall be chargeable at one and the same rate with the stamp duties which shall then be payable, shall be charged upon and paid out of the legacy or residue or part of residue so given, as in the case of a legacy to one person; and where any legacy or residue or part of residue shall be given to or for the benefit of or so that the same shall be enjoyed by different persons in succession, some or one of whom shall be then chargeable with no duty, or some two or more of whom shall be chargeable with different rates of duty, so that one rate of duty cannot be immediately charged thereon, all persons who under or in consequence of any such bequest shall be entitled for life only, or for any other temporary interest, shall be chargeable with the duty in respect of such bequest in the same manner as if the annual produce thereof had been given by way of annuity; and such persons respectively shall be so chargeable with such duty, and the same shall be payable when they shall respectively become entitled to and begin to receive such produce; and where any other partial interest shall be given or shall arise out of such property so to be enjoyed in succession, the duty on such partial interest shall be charged and paid in the same manner as the duty is herein-before directed to be charged and paid in like cases of partial interests charged on any property given otherwise than to different persons in succession; and all and every person or persons who shall become absolutely entitled to any such legacy or residue or part of residue to be enjoyed in succession shall, when and as such person or persons respectively shall receive the same or begin to enjoy the benefit thereof, be chargeable with and pay the duty for the same or such part thereof as shall be so received or of which the benefit shall be so enjoyed, in the same manner as if the same had come to such person or persons immediately on the death of the person by whom such property shall have been given to be enjoyed, or in such manner that the same shall be enjoyed in succession.

and by whom payable.

14. And . . . the duty which shall from time to time be payable on any legacy or residue or part of residue so given to or so to be enjoyed by different persons in succession, upon whom the duty shall be chargeable at one and the same rate, shall be deducted and paid by the person or persons having or taking the burthen of the execution of the will or testamentary instrument under which the title thereto shall arise, upon payment or other satisfaction or discharge of every or any part of such legacy or residue or part of residue to any trustee or trustees, or other person or persons to whom the same shall be payable or paid, in trust or for the benefit of the persons so entitled thereto in succession; and if the same shall not be so paid or satisfied to any such trustee or trustees, then such duty shall be deducted and paid out of the capital of the property so given, upon receipt by any of the persons so entitled in succession of any produce of such capital or any part thereof, according to the amount of the capital of which such produce shall be so received; and where the duty chargeable upon any such bequest for the benefit of or to be enjoyed by different persons in succession shall be chargeable at different rates, so that the same cannot be paid at one and the same time, but must be paid in succession as aforesaid, then and in such case all and every the person and persons having or taking the burthen of the execution of the will or testamentary instrument in which such bequest shall be contained shall be chargeable with such duties in succession, in the same manner as such persons would be chargeable with the like duties in case of immediate bequests unless the property bequeathed shall have been paid or otherwise satisfied to or vested in any trustees or trustee as aforesaid; in which case such trustees or trustee, or his, her, or their representatives, shall be chargeable with the duties then payable for or in respect of such property so vested in him, her, or them respectively, in such and the same manner as if he, she, or they had taken the burthen of the execution of the will or testamentary instrument by which such bequest shall have been made; and in like manner, where any partial interest shall be given or shall arise out of any such property so to be enjoyed in succession, and such partial interest shall be satisfied or paid by the person or persons so enjoying such property, such person or persons shall be chargeable with the duties then payable for and in respect of such partial interest, and shall retain and pay the same accordingly, in such and the same manner as if he, she, or they had taken the burthen of the execution of the will or testamentary instrument by which such partial interest shall have been created; and in all such cases the person or persons so chargeable with duty shall be debtors to the King’s Majesty, his heirs and successors, in like manner, and shall be subject to the like penalties, as the person or persons having or taking the burthen of such will or testamentary instrument shall from time to time be chargeable and subject to.

Plate, &c. while enjoyed in kind, not liable to duty till in possession of persons having power to dispose, thereof.

15. Provided always, . . . that no duty shall at any time be paid on any articles of plate, furniture, or other things not yielding any income, and given to or for the benefit of, or so as that the same be enjoyed by different persons in succession, whilst the same shall be so enjoyed in kind only by any person or persons not having any power of selling or disposing thereof so as to convert the same into money or other property yielding an income; but if the same shall be actually sold or disposed of, or shall come to any person or persons having power to sell or dispose thereof or having an absolute interest therein, then and in each and every such case the same duty shall be chargeable and paid thereon as if the same had been originally given absolutely and with full power to sell and dispose thereof, and shall be chargeable upon and paid by the person or persons for whose benefit the same shall be sold, or who shall have power to sell or dispose thereof or any absolute interest therein, and shall become the debt of such person or persons, but shall not be a charge or any person or persons by reason of his, her, or their having assented to such bequest as the person or persons having or taking the burthen of the execution of the will or testamentary instrument by which such bequest shall have been made.

Duty on legacies enjoyed in succession to be charged as such, whether taken under the will or by intestacy.

16. Provided always, . . . that where any legacy or any residue or part of residue shall be so given by any will or testamentary instrument, that different persons shall become entitled thereto in succession, the duty shall be charged thereon as given to be enjoyed in succession, whether the person or persons entitled thereto shall take the same under or by virtue of such will or testamentary instrument, and the dispositions therein contained, or in default of such dispositions and as entitled by intestacy.

Duty on legacies in joint tenancy to be paid in proportion to the interest of the parties.

17. And . . . where at any time any legacy or any residue or part of residue shall be given to or for the benefit of any person or persons in joint tenancy, some or one of whom shall be then chargeable with any stamp duty, and some or one of whom shall not be so chargeable, or where two or more of such joint tenants shall be chargeable according to different rates of duty, then and in every of said cases all and every the person or persons chargeable with duty shall pay such duty in proportion to the interest of such person or persons respectively and to the rates at which they shall be so chargeable respectively in such bequest; and if any person or persons so chargeable with such duty and entitled in joint tenancy as aforesaid shall become entitled by survivorship, or by severance of the joint tenancy, to any larger interest in the property bequeathed than that in respect of which such duty shall have been paid, then and in such case all and every such person or persons so becoming entitled by survivorship, or by severance, shall be charged with the same duty as if the property which such joint tenant or joint tenants shall so become entitled to had been then originally given to or for the benefit of such person or persons only: Provided always, that if any duty shall have been previously paid in respect of any property to which any such joint tenant shall so become entitled, such duty so previously paid shall be deducted and allowed out of the duty to which such joint tenant would then become liable in respect to such property; and if such duty shall exceed that to which such joint tenant would be liable in respect to such property, then such joint tenant shall not be liable to any duty in respect thereto.

Legacies subject to contingencies to be charged as absolute bequests, & c.

18. And . . . when any legacy or any residue or part of residue shall be given subject to any contingency which may defeat such gift and whereupon the same may go to some other persons or person, such bequest (unless chargeable as an annuity under the provisions herein contained) shall be charged with duty as an absolute bequest to the person or persons who shall take the same subject to such contingency; and such duty shall be paid out of the capital of such legacy or residue or part of residue, notwithstanding the same may be upon such contingency togo to some person not chargeable with the same duty or with and duty; and if such contingency shall afterwards happen, and the property so bequeathed shall thereupon go in such manner that the same if taken immediately after the death of the testator or testatrix under the same title would have been chargeable with a higher rate of duty than the duty so paid, the person or persons becoming entitled thereto shall be charged with and shall pay the difference between the duty so paid and such higher rate of duty.

How duty on legacies subject to power of appointment shall be charged ;

19. And . . . where any legacy or the residue or any part of the residue of any personal estate shall be subject to any power of appointment to or for the benefit of any person or persons specially named or described as objects of such power, such property shall be chargeable with duty as property given to different persons in succession; and in so charging such duty, not only the person and persons who shall take previous or subject to such power of appointment, but also any person and persons who shall take under or in default of any such appointment, when and as they shall so take respectively, shall in respect of their several interests, whether previous or subject to or under or in default of such appointment, be charged with the same duty and in the same manner as if the same interests had been given to him, her, or them respectively, in and by the will or testamentary disposition containing such power, in the same order and course of succession as shall take place under and by virtue of such power of appointment, or in default of execution thereof, as the case may happen to be; and where any property shall be given for any limited interest, and a general and absolute power of appointment shall also be given to any person or persons to whom the property would not belong in default of such appointment, such property upon the execution of such power shall be charged with the same duty and in the same manner as if the same property had been immediately given to the person or persons having and executing such power, after allowing any duty before paid in respect thereof; and where any property shall be given with any such general power of appointment, which property in default will belong to the person or persons to whom such power shall also be given, such property shall be charged with and shall pay the duty in the same manner as if such property had been given to such person or persons absolutely in the first instance without such power of appointment.

and how on personal estates directed to be applied in purchase of real estate.

20. And . . . any sum of money or personal estate directed to be applied in the purchase of real estate shall be charged with and pay duty as personal estate, unless the same shall be given so as to be enjoyed by different persons in succession, and then each person entitled thereto in succession shall pay duty for the same in the same manner as if the same had not been directed to be applied in the purchase of real estate, unless the same shall have been actually applied in the purchase of real estate before such duty accrued; but no duty shall accrue in respect thereof after the same shall have been actually applied in the purchase of real estate for so much thereof as shall have been so applied: Provided nevertheless, that in case before the same or some part thereof shall be actually so applied, any person or persons shall become entitled to an estate of inheritance in possession in the real estate to be purchased therewith, or with so much thereof as shall not have been applied in the purchase of real estate, the same duty which ought to be paid by such person or persons if absolutely entitled thereto as personal estate by virtue of any bequest thereof, as such, shall be charged on such person or persons so entitled, and raised and paid out of the fund remaining to be applied in such purchase.

Payment of duty where real estate is directed to be sold charged with any legacy.

21. And . . . where any real estate shall by any will be directed to be sold charged with any legacy or legacies, the person or persons entitled to sell the same, or bound to pay such legacy or legacies and also the person beneficially entitled to such legacies, or to the residue or any parts of the residue of the purchase money thereof, shall respectively be liable to pay the stamp duties which shall then be by law payable thereon respectively, in the same manner in all respects mutatis mutandis as concerning the administration of personal estate, as herein-before provided.

Estates pur auter vie applicable as personal estate to be charged as such.

22. And . . . estates pur auter vie applicable by law in the same manner as personal estate shall be charged with all stamp duties imposed or to be imposed as personal estate.

Money left to pay duty not chargeable with duty.

23. Provided always, . . . that if any direction shall be given by any will or testamentary instrument for payment of the duty chargeable upon any legacy or bequest out of some other fund, so that such legacy or bequest may pass to the person or persons to whom or for whose benefit the same shall be given free of duty, no duty shall be chargeable upon the money to be applied for the payment of such duty, notwithstanding the same may be deemed a legacy to or for the benefit of the person or persons who would otherwise pay such duty.

Mode of ascertaining duty on property not reduced into money.

24. And . . . in cases of specific legacies, and where the residue of any personal estate shall consist of property which shall not be reduced into money, it shall be lawful for the person or persons having or taking the burthen of the administration of such effects, or the person or persons by whom the duty thereon ought to be paid, to set a value thereon, and to offer to pay the duty according to such value, or to require the commissioners for management of stamp duties to appoint a person to set and appraise such value at the expence of the person or persons by whom such duty ought to be paid; and it shall be lawful for the commissioners to accept the duty offered to be paid upon the value set by the person or persons having or taking the administration of such effects or by whom the duty for the same shall be payable, without such appraisement, if the said commissioners shall think fit so to do; but if the said commissioners shall not be satisfied with the value so set, on which the duty shall be so offered, it shall be lawful for the said commissioners, notwithstanding such offer, to appoint a person to appraise such effects and to set the value thereon, on which value so set the said commissioners shall assess the duty payable in respect thereof, and require the same to be paid; but if the person or persons by whom such duty shall be payable shall not be satisfied with the valuation made under the authority of the said commissioners, and pay the duty accordingly, it shall be lawful for such person or persons, at any time within three calendar months after he, she, or they shall have notice of such valuation, to appeal therefrom to, and to cause the valuation so made under the authority of the said commissioners to be received by the commissioners of appeals in revenue causes in Ireland; and if the valuation made under the authority of the said commissioners of the stamp duties shall not be duly appealed from within the period aforesaid, or shall be affirmed upon appeal, the duty shall be paid according to such valuation; and if any variance shall be made on such appeal, the duty shall be paid according to such variance; and if the duty assessed in manner aforesaid shall exceed the duty offered to and refused by the said commissioners of stamp duties, the expence of such appraisement and other proceedings in assessing such duty shall be borne by the person or persons by whom such duty shall be payable; and if any dispute shall arise between any person or persons entitled to any such legacy or residue or part of residue and any person or persons having or taking the burthen of the administration of such effects, with respect to the value thereof, or with respect to the duty to be paid thereon, the duty shall be assessed by the said commissioners of stamp duties, on reference to them by either party for that purpose; and if the value of any property on which such duty ought to be paid shall be in dispute, the said commissioners of the stamp duties shall cause an appraisement to be made thereof at the expence of the person or persons by whom such duty ought to be paid, in the manner herein-before directed in other cases, and assess the duty thereon accordingly; and if such person or persons by whom such duty ought to be paid shall be dissatisfied with such valuation or with the assessment of duty made upon such valuation by the said commissioners of the stamp duties, the same shall be reviewed and finally determined by the said commissioners of appeals in revenue causes, upon appeal to them within the time and in the manner herein-before directed in other cases; but if such valuation or assessment shall not be duly appealed from within the time limited for that purpose, or shall be affirmed upon appeal, the duty shall be paid according thereto; and if any variance shall be made therein on such appeal, the duty shall be paid according to such variance.

Duty on legacies not satisfied in money, &c. to be paid according to the value of the satisfaction.

25. And . . . where any legacy or part of any legacy, or residue or part of residue, whereon any duty shall be chargeable by this Act, shall be satisfied otherwise than by payment of money, or application of specific effects for that purpose, or shall be released for consideration, or compounded for less than the amount or value thereof, then and in such case the duty shall be charged and paid in respect of such legacy or part of legacy, or residue or part of residue, according to the amount or value of the property taken in satisfaction thereof, or as the consideration for release thereof or composition for the same: Provided always, that if any legacy or bequest shall be made in satisfaction of any other legacy or bequest or title to any residue or part of residue of any personal estate remaining unpaid, the duty shall not be paid on both subjects, although both may be chargeable with duty, but shall be paid on the subject yielding the largest duty.

If legatees refuse to accept legacies, duty deducted, the court, in case of suit, may order them to pay costs ;

and in suits where the party sued may wish to stop proceedings on payment of bequests, deducting duty, the court may order such payment.

26. And . . . if any person or persons having or taking the burthen of the execution of the will or other testamentary instrument or the administration of the personal estate of any person deceased, or any person or persons hereby made chargeable with duty, shall declare himself, herself, or themselves ready and willing, and shall accordingly offer, to pay any pecuniary legacy or residue or part of residue, deducting the duty payable thereon, or shall in like manner offer to deliver or otherwise dispose of any specific legacy, or any specific property part of any residue of any personal estate, to or for the benefit of the person or persons entitled thereto, or to any trustee or trustees for such person or persons, upon payment of the duty payable in respect thereof, and the person or persons entitled to such legacy or residue or part of residue, or the trustee or trustees for such person or persons, shall refuse to accept such offer, and to give a proper release and discharge for such legacy or residue, or so much thereof as shall be offered to be paid, delivered, or otherwise disposed of as aforesaid, then and in such case, although no actual tender shall be made, if any suit shall be afterwards instituted for such legacy or effects, respecting which such offer shall have been made, it shall be lawful for the court in which such suit shall be instituted to order all costs, charges, and expences attending the same to be paid by the person or persons who shall have refused to accept such offer, and to give or join in such release or discharge, or to order such costs, charges, and expences to be deducted and retained out of such legacy or effects, together with the duty payable thereon, as the said court shall see fit; and in case any suit shall be instituted for payment of any legacy or residue or part of residue of any personal estate, and the person or persons sued for the same shall be desirous of staying proceedings in such suit on payment of the money due, or delivering or otherwise disposing of the specific effects demanded, after deducting or receiving the duty payable thereon, it shall be lawful for the court in which such suit shall be instituted, if it shall see fit, on application in a summary way, to make such order for payment of such legacy or residue or part of residue, or for delivering or otherwise disposing of such effects, and for payment of the duty payable thereon, and all such costs, charges, and expences attending such suit, as shall be just.

If suit be instituted concerning administration, the court to provide for payment of the duty.

27. And . . . if any suit shall be instituted concerning the administration of the personal estate of any person dying testate or intestate, or any part of such estate, in which any direction shall be given touching the payment of any legacies or legacy of such person, or the residue of his or her personal estate, or any part thereof, the court wherein such suit shall be instituted shall, in giving directions concerning the same, provide for the due payment of the duties which shall be payable thereon; in taking any account of any personal estate, or otherwise acting concerning the same, such court shall take care that no allowance shall be made in respect of any legacy or part of legacy, or of any residue or part of residue, in any manner whatsoever, without due proof of the payment of the duties to which the same shall from time to time be liable.

Executors may pay legacies, &c., on payment from time to time of the duty thereon.

28. Provided always, . . . that any person or persons having or taking the burthen of the execution of any will or other testamentary instrument or the administration of the personal estate of any person deceased may from time to time pay, deliver, or otherwise dispose of any legacy or any part of any legacy, or make distribution of any part of the residue of any personal estate, on payment from time to time of such proportions of the duty by law payable thereon, as shall accrue in respect of such part of such personal estate as shall be so administered.

No legacy liable to duty to be paid without a receipt containing certain particulars.

No receipt available unless duly stamped, &c.

In case of annuities stamped receipts required only for the first four years payments.

29. And . . . no person or persons having or taking the burthen of the execution of any will or testamentary instrument or the administration of the personal estate of any person deceased, nor any trustee or trustees, or other person or persons hereby directed and required to account for any duty, shall from and after the commencement of this Act pay, deliver, or otherwise dispose of, or in any manner satisfy, discharge, or compound for any legacy whatsoever or any part thereof or the residue of any personal estate or any part thereof, in respect whereof any duty is payable by law, without taking a receipt or discharge in writing for the same, expressing the date of such receipt or discharge, and the names of the testator, testatrix, or intestate, under whose will or testamentary disposition, or upon whose intestacy the title to such legacy or part of legacy or to such residue or part of residue shall accrue, and of the person or persons to whom such receipt or discharge shall be given, and of the person or persons to whom such legacy or residue or part of residue shall have been given or shall have belonged in consequence of intestacy, and the amount or value of the legacy or part of legacy or residue or part of residue for which such receipt or discharge shall be given, and also the amount and rate of the duty payable and allowed thereon; and . no written receipt or discharge for any legacy or part of legacy, or for the residue of any personal estate or any part of such residue, in respect whereof any duty is payable by law, shall be received in evidence or be available in any manner whatever, unless the same shall be duly stamped according to law; and no evidence whatsoever shall be given of any payment, satisfaction, or discharge whatsoever, or of any release or composition of such legacy or any part thereof, or of such residue or any part thereof, without producing such receipt or discharge duly stamped as aforesaid, unless the actual payment of the duty hereby imposed shall first be given in evidence: Provided always, that a copy of the entry in the books of the commissioners of stamp duties of the payment of such duty shall be admitted as evidence thereof: Provided also, that payment of any annuity shall not be deemed a payment for which such stamped receipt shall be required under the directions of this Act, except the several payments which shall complete the payments for each of the first four years during which such annuity shall be payable; and in like manner any payment in respect of any legacy or bequest hereby directed to be charged with the duty, in the same manner as annuities are hereby made chargeable with duty, shall not be deemed a payment for which such stamped receipt shall be required, except the several payments which shall complete the payments for each of the first four years in respect of which such legacy or bequest shall be chargeable with duty as an annuity.

Penalty of 10l. per cent on value of legacies for paying or receiving the same without stamped receipts.

30. And . . . any person having or taking the burthen of the execution of any will or testamentary instrument or the administration of the personal estate of any person deceased, and any trustee or trustees, or other person or persons hereby directed and required to account for any duty, who shall pay, deliver, or otherwise dispose of, or in any manner satisfy or discharge or compound for any legacy given by such will or testamentary instrument, or the residue or any part of the residue of such personal estate, to or for the benefit of any person or persons entitled to such legacy or any part thereof or to such residue or any part thereof, without taking such receipt or discharge in writing as aforesaid, and causing the same to be stamped within the time allowed by law for stamping the same, shall forfeit and lose the sum of ten pounds per centum on the sum of money or the value of the property, if not money, for which such receipt or discharge ought to have been given; and all and every person and persons receiving or taking the benefit of any such money or other property without giving a written receipt or discharge for the same, in which the duty payable in respect thereof shall be expressed to have been allowed or paid to the person or persons to whom such receipt or discharge shall be given, and which shall bear date on the day of signing the same, shall forfeit and lose the sum of ten pounds per centum on the sum of money or on the value of the property so received or taken.

Receipts to be brought to be stamped within three months after date, &c.

Receipts may be stamped after three months have elapsed on payment of the duty, and penalty of 10l. per cent. on amount of duty.

Remission of penalty where receipt is signed out of Ireland.

31. And . . . every such receipt or discharge shall be brought within the space of three calendar months after the date thereof to the head office of the commissioners of stamp duties in Ireland, or to some other office to be appointed by the said commissioners for such purpose, to be stamped, paying the duty for the same; and upon such payment either at the said head office or at any other office to be appointed as aforesaid, the receiver general, or other proper officer to be appointed for that purpose by the said commissioners, as the case may be, shall write upon such receipt or discharge an acknowledgement of the payment of the duty so paid in words at length, and bearing date the day on which such payment shall be made, and shall subscribe his name thereto, and enter an account thereof in a book or books to be provided for that purpose to the intent that he may be thereby charged with the sum so paid; and in case the duty shall be so paid at the head office, then the receipt or discharge so brought to be stamped shall be forthwith duly stamped as the case shall require; and in case the duty shall be so paid at any other office to be appointed by the said commissioners as aforesaid, the receipt or discharge whereon such acknowledgement of the payment of the duty shall be so written and subscribed shall be transmitted within the space of twenty-one days from the day of payment of such duty to the said head office, and the same shall be duly stamped accordingly, as the case shall require; and in case the person or persons paying such duty at any such office to be appointed as aforesaid shall be desirous that the same shall be transmitted to the said head office by the officer to whom such duty shall be paid, and shall leave the same with such officer for such purpose, such officer shall thereupon sign and deliver an acknowledgement that such receipt or discharge has been left with him for such purpose, and shall transmit such receipt or discharge to such head office to be stamped as aforesaid, and the same shall be sent again to such officer as soon as conveniently may be after the stamping thereof, and such officer shall deliver back the same to the persons or person entitled thereto upon re-delivery to him of the acknowledgement which he shall have given for the same: Provided always, that if any such receipt or discharge shall not be so brought to any such office as aforesaid within such space of three calendar months as aforesaid, it shall nevertheless be lawful to carry such receipt or discharge to the said head office to be stamped in like manner after the expiration of three calendar months from the date thereof, paying the duty for the same, and also the further sum of ten pounds per centum on such duty by way of penalty for not having before paid such duty; on payment of which duty and penalty the said commissioners are hereby authorized and required to stamp such receipt or discharge in the same manner as if the same had been brought to the said office within the space of three calendar months from the date thereof; and where any such receipt or discharge shall have been signed out of Ireland it shall be lawful for the said commissioners, within two years from the date thereof, to remit any penalty that may have been incurred thereon, and to cause the same to be duly stamped on payment of the duty payable in respect thereof, any thing contained in this Act or in any other Act or Acts to the contrary notwithstanding.

Persons paying or receiving money contrary to this Act indemnified on discovering the other offender within 12 months.

32. Provided always, . . . that the party or parties paying or satisfying any legacy or any residue of any personal estate, or any part of such residue, or receiving the same contrary to the provisions of this Act, who shall within the space of twelve calendar months after the offence committed discover the other party or parties offending therein, so that such party or parties so discovered be thereupon convicted, such person so discovering shall be indemnified and discharged from all penalties incurred for any offence against this Act.

If by infancy or absence, &c. legacies cannot be paid, the money may be paid into the Bank of Ireland and laid out in the 3½ per cents. under control of the Court of Chancery.

Excess of duty to be returned.

Mode of payment of further duty.

33. Provided always, . . . that where by reason of the infancy or absence beyond the seas of any person entitled to any legacy or to the residue of any personal estate or any part thereof chargeable with duty by virtue of this Act, or by reason of any doubt as to the construction of any will, the person or persons having or taking the burthen of any will or testamentary instrument, or the administration of such personal estate, cannot pay such legacy or some part thereof, although he, she, or they may have effects for that purpose, or cannot pay such residue, or some part thereof, although he, she, or they may have the same or some part thereof in his or their hands, it shall be lawful for such person or persons to pay such legacy or residue or any part thereof respectively, or any sum or sums of money on account thereof, after deducting the duty chargeable thereon, into the Bank of Ireland, with the privity of the accountant general of the Court of Chancery in Ireland, to be placed to the account of the person or persons for whose benefit the same shall be so paid, or of the person who may be entitled thereto, for payment of which money the said accountant general shall give his certificate as usual in such cases, on production of the certificate of the commissioners of stamp duties that the duty thereon has been duly paid; and such payment into the Bank shall be a sufficient discharge for the money so paid in, provided the duty be also paid thereon as aforesaid; and such money when paid in shall be laid out by the said accountant general without any formal request for that purpose in the purchase of three and an half pounds per centum consolidated government stock in the Bank of Ireland; and the dividends thereon shall be received from time to time by the accountant general and laid out in like manner, and the whole of such stock with the dividends thereon shall be transferred and paid to the person or persons entitled thereto, or otherwise applied for his or their benefit, on application to the Court of Chancery by petition or motion in a summary way: Provided always, that if it shall afterwards appear that such money or any part thereof has been improperly paid into the Bank as aforesaid, it shall also be lawful for the said Court of Chancery upon petition in a summary way to dispose thereof, and of the stock purchased therewith and the dividends received thereon, in such manner as justice shall require: Provided also, that if it shall appear that the duty paid in respect of any sum of money was more than ought to have been paid, it shall be lawful for the person or persons who shall have paid such duty to apply to the said commissioners for management of the stamp duties to repay such excess of duty; and the said commissioners are hereby authorized upon such application to repay such excess of duty to such person or persons as shall appear to them entitled to receive the same, or to pay such excess of duty into the Bank, with the privity of the said accountant general, for the benefit of the person or persons entitled thereto, to be placed to the same account and to be applied in the same manner as the same would have been applicable, if paid together with the remainder of the legacy or sum of money in respect of which the same shall have been paid; and the said commissioners are hereby authorized to make such payments respectively out of the monies in their hands arising from duties under their management; and if the duty paid to the said commissioners shall appear to be less than the duty which ought to have been paid, it shall be lawful for the person or persons who paid such money into the Bank as aforesaid upon payment of the full duty to the said commissioners in such manner as the same ought to be paid, with such penalties, if any, as ought to be paid in respect thereof, to apply to the Court of Chancery in a summary way for the repayment of the further sum paid to the said commissioners for such duty out of the money in the Bank so paid in by such person or persons, or the produce thereof; which payment the said court is hereby authorized to order.

Proceedings and orders in reference to money so paid into the Bank.

34. And . . . whenever any sum of money be so paid into the Bank of Ireland with the privity of the said accountant general, the accountant general’s certificate of such payment shall be filed with the proper officer of the said Court of Chancery in the proper office, in the same manner as certificates of payment of money paid into the Bank of Ireland with the privity of the said accountant general in pursuance of any order of the said court are usually filed; and when the said accountant general shall have drawn any draft on the governor and company of the Bank of Ireland for payment of such money in the usual form, for the purpose of applying the same in the purchase of three and an half pounds per centum government stock as aforesaid, such draft shall be carried to the said office and entered and signed by the proper officer, in the same manner as drafts drawn by the said accountant general in pursuance of any order of the said court are usually entered and signed as aforesaid; and thereupon the same shall be a warrant to the said governor and company for payment of the money specified in such draft, in the same manner as drafts of the said accountant general drawn, entered, and signed in pursuance of any order of the said court, are warrants to the said governor and company for payment of money in other cases; and the said Court of Chancery shall from time to time make all and every such orders and order as shall be necessary for carrying the purposes of this Act respecting any money so to be paid into the Bank as aforesaid into execution; and such orders or order shall and may be made either in any particular matter or for the general purposes of this Act, as occasion shall require and as to the said court shall seem fit; and such order or orders of the said Court of Chancery shall be sufficient warrant to the said accountant general, and to the officers of the said court, and to the said governor and company of the Bank of Ireland, and to all persons whomsoever, for all things which shall be done in pursuance of any such order or orders, to all intents and purposes whatsoever; and no such money shall be liable to usher’s poundage.

If it shall appear to the commissioners at the end of two years after the death of any person that it will require time to collect the effects, or be difficult to ascertain the residue of the personal estate, &c., the duty may be compounded for.

Duty to be paid for that which is not included in the composition.

35. And . . . if at the end of two years after the death of any person deceased, it shall appear to the satisfaction of the said commissioners of stamp duties that it will require time to collect the debts or effects of such person then outstanding, or that from circumstances it will be difficult to ascertain or adjust the amount of the clear residue of the personal estate of such person liable to duty, or the nature, amount, or circumstances of any legacy or legacies, and the parties interested therein shall be desirous of compounding for the duty thereon, it shall be lawful for such parties respectively, with the consent of the commissioners of stamp duties, to make application to the Court of Exchequer in Ireland for leave to compound such duty, stating upon oath the particulars of the personal estate for which such composition shall be proposed to be made by affidavit to be filed in the said court, and declaring at the same time upon oath whether any other property of the deceased then outstanding, besides the property for which such composition shall be proposed to be made, hath come to the knowledge of the said parties or any of them, and the nature thereof, and the circumstances attending the same; and in such case it shall be lawful for the said Court of Exchequer to appoint a proper person to set a value on the personal estate, or such part thereof for which no duty shall have been charged, and which shall have been specified in such affidavit as the property for which such composition shall be desired, and to adjust and settle the duty which justly and equitably under all circumstances ought to be paid in respect of such personal estate so specified; and thereupon it shall be lawful for the said commissioners, and they are hereby required, if the said Court of Exchequer shall confirm the said adjustment and settlement, and order the duty to be accepted accordingly, and by authority of such order, to accept payment of the sum so adjusted and settled, in full discharge of the duty on so much of such personal estate as shall be so specified, and according to such order, and to enter the same in their books accordingly, and to grant certificates thereof expressing the receipt of such duty by way of composition under such order; and every such person to whom such certificate shall be granted, and every future representative of the same estate, and all persons entitled to the benefit of the property for which such composition shall be so paid, shall be discharged from any further payment of duty on the same; and in all future payments of such property it shall be lawful for the persons having or taking the burthen of the execution of any will or testamentary instrument disposing such property, or the administration thereof, to pay, apply, and dispose of the same, and for all persons entitled to the benefit thereof to receive the same, without having the receipts and discharges in writing hereby required to be given and taken for the same stamped as herein-before directed, provided such receipts or discharges shall express the same to be given under the authority of such composition as aforesaid, and not liable to such duty: Provided always nevertheless, that the duty shall be charged and paid upon all and every part of the personal estate of such person deceased, other than that which shall be specified in such affidavit as aforesaid, and included in the valuation in which such composition shall have been made as aforesaid, and for which the said Court of Exchequer shall allow and order such composition to be taken as aforesaid, in the same manner as if no such composition had been made; and all and every person and persons shall be liable to all the like penalties and forfeitures for not duly paying the duty for such personal estate not compounded for, and subject to the like rules, methods, and directions for charging such duty, as such person and persons respectively would be liable to if such composition had not been made.

If any legacy be refunded the duty to be repaid.

36. And . . . if at any time after payment of duty on any legacy, or residue or part of residue of the personal estate of any person deceased, any debt shall be recovered against the estate of such deceased person, or any loss shall happen, by reason whereof, or for any other just cause, any legatee or other person, whom any legacy or part of legacy or any residue of any personal estate hath been received or retained, shall be obliged to refund the same or any part thereof, then in every such case it shall be lawful for the said commissioners of stamp duties, and they are hereby required, on due proof made on oath as aforesaid to their satisfaction of the amount of such sums refunded, and that by reason thereof there hath been an over-payment of duty, to settle and adjust the amount of such over-payment, and to repay the same out of any money in their hands arising from the duties under their management, or to allow the same in future payment, as the case may permit or require.

Executors retaining their legacies to transmit particulars with the duty offered to the commissioners of stamps, and pay the amount, &c.

Penalty for neglect of payment of duty for 14 days.

37. And . . . whenever any person or persons having or taking the burthen of the execution of any will or testamentary instrument, or the administration of any personal estate as aforesaid, shall be entitled to any legacy, or the residue or any part of the residue of the personal estate of any testator, testatrix, or intestate, such person shall be chargeable with the duty, whenever he, she, or they shall be entitled in the due course of administration to retain to his, her, or their own use any part of the said estate, in satisfaction of such legacy or residue, or any part thereof; and every such person, before any such retainer, shall transmit to the said commissioners of stamp duties or their officers a note containing the particulars of such legacy, residue, or part of residue intended to be retained, and the amount and value thereof, and the duty which such person or persons shall offer to pay thereon; and the said commissioners shall charge and assess the duty thereon in such manner as the duty shall be chargeable thereon by virtue of the provisions in this or any other Act contained, and such duty shall be paid accordingly; and on payment of the said duty the officer appointed to receive the same shall, at the foot of a duplicate of the said assessment duly stamped in such manner as the said commissioners shall direct for such purpose, give a receipt for such duty in such form of words as the said commissioners shall direct, which receipt shall be a discharge for the duty expressed therein; and in case any such person or persons shall neglect to pay such duty as aforesaid within fourteen days after the same ought to have been paid as aforesaid, every such person and persons shall forfeit and pay treble the value of the duty which ought to have been paid.

If administration be made void, and any duty shall have been improperly paid, it shall be repaid, &c.

38. And . . . if the authority under or by colour of which any person shall have administered the estate or effects of any person deceased, or any part thereof, shall be void or be repealed, or declared void, and such person shall, before the avoidance, repeal, or declaration of avoidance, have paid any duty by law imposed, which shall not be allowed to such person out of the estate or effects of such deceased person, by reason that the same duty was not really due or payable, the money paid for such duty shall, on proof thereof to the satisfaction of the said commissioners of stamp duties, be repaid to the person or persons who shall have paid the same, or his, her, or their representatives, by the said commissioners out of any monies in their hands arising from duties under their management; but in case such duty ought to have been paid by the rightful executor or executors, administrator or administrators of such deceased person, then and in such case the payment of such duty shall be valid and effectual, notwithstanding such avoidance, repeal, or declaration of avoidance as aforesaid; and no such person shall, by reason of the avoidance, repeal, or declaration of avoidance of such authority, be sued, molested, or troubled for or in respect of such payment; but all such payments in respect of the said duty shall be allowed in account with such rightful executor or executors, administrator or administrators; and the same shall be deemed payments in the due course of administration, as fully and effectually as if such payments had been made by rightful executors or administrators, any law, usage, or custom to the contrary notwithstanding.

Penalty of 500l. for altering receipts.

39. And . . . if any person shall alter any word, letter, figure, or number in any assessment or receipt to be made or given in pursuance of this Act for any of the said duties, after the same shall have been duly signed, or shall utter or publish as true such altered assessment or receipt, with intent to defraud his Majesty, his heirs or successors, or any other person or persons, then and in such case every person so altering, uttering, or publishing as aforesaid shall forfeit and pay the sum of five hundred pounds.

[Ss. 40-42 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

Recovery and application of penalties.

43. And . . . all penalties and forfeitures under this Act, for the recovery or application of which no special provision is made by this Act, shall be recovered and applied in such manner and under such rules, directions, powers, and provisions as are contained in the said recited Act of the fifty-second year of his present Majesty’s reign, with respect to any penalties or forfeitures under the said recited Act, and as if such rules, directions, powers, and provisions were repeated and re-enacted in this Act.

[S. 44 rep. 36 & 37 Vict. c. 91. (S.L.R.)]

The SCHEDULE to which this Act refers.

A.

Form to be used by the Commissioners of Stamp Duties in providing blank forms for receipts and discharges given under this Act.

Stamp Office.

On account of the personal estate of           deceased, between taking the administration of the said estate, and legatee [or next of kin, as the case may be].

£

s.

d.

Amount of the sum [or value, if not in money] accounted for - - - -

Duty allowed at the rate of per centum

Balance received - - - - -

Received the           day of           the above balance in full [or part, as the case may be] of my [legacy, or share, as the case may be] out of the personal estate above mentioned.

Signed

[Annuity Tables I., II., III., and rules, rep. 36 & 37 Vict. c. 91.(S.L.R.), except as to annuities, the duty on which became payable on or before May 19, 1853.]

[1 So much of the schedule to this Act as contains tables of the values of annuities, and rules for inferring the values of annuities, is rep. 36 & 37 Vict. c. 91. (S.L.R.), except as to annuities, the duty on which became payable on or before the 19th day of May 1853.]

[1 So much of the schedule to this Act as contains tables of the values of annuities, and rules for inferring the values of annuities, is rep. 36 & 37 Vict. c. 91. (S.L.R.), except as to annuities, the duty on which became payable on or before the 19th day of May 1853.]