A Treatise on the Law of Executors and Administrators - Edward Vaughan Williams

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1832 edition. Excerpt: ...or other disposition of his or her real or heritable estate, or any part thereof, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th day of October, 1808," the several other duties thereafter specified. This statute was succeeded by the latest stamp act, 55 Geo. 3. c. 184, which repeals the last-mentioned duties, with the same exception of arrears, and imposes the new duties above specified at large. The statute 39 Geo. 3. c. 73, after reciting that " Whereas 39 Geo. 3. it is expedient that certain specific legacies given to bodies '"'"'' corporate, and other publick bodies and societies, should be exempted from the duties imposed on legacies;" proceeds to enact " that no legacy, consisting of books, prints, pictures, Legacies of statues, gems, coins, medals, specimens of natural history, or b-gu--tiiedt other specifick articles, which shall be given or bequeathed to body corpoor in trust for any body corporate, whether aggregate or sole, ' or to the society of Serjeants Inn, or any of the inns of courts or chancery, or any endowed school, in order to be kept and preserved by such body corporate, society or school, and not for the purposes of sale, shall be liable to any duty imposed on legacies by any law now in force. Having thus collected the principal statutory provisions now in force with respect to duties on legacies and successions, it remains to point out the construction which has been put on these acts by the courts of law and equity: And for this purpose, it is proposed to consider, 1st, the amount of duty payable; 2d, on what subjects the duties are payable; 3d, by whom the duties are payable. CHAPTER THE FIRST. What shall be considered a legacy paid, &c....