Succession Duty Act, 1853

Proceedings if account be not delivered.

47. [1] If any accountable party required by the commissioners to deliver any such account as aforesaid shall make default in doing so, it shall be lawful for the commissioners to sue, out of her Majesty's Court of Exchequer in England, Scotland, or Ireland, as they shall think expedient, according to the circumstances of the case, and for such court to issue, a writ of summons in such form as the judges of such court shall from time to time frame, commanding the party so in default to deliver such account within such period as may be appointed in the writ, or to show cause to the contrary; and on cause being shown such order shall be made as shall be just.

[1Ss. 47 and 48 are rep., as to England, 28 & 29 Vict. c. 104. s. 53.]