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to have set forth that he had fully administered all the goods in his hands, or else that he delivered them over to the new administrator (p). If he should be sued as executor de son tort (q), and has delivered the assets over before action brought, plene administravit seems to be the proper plea (r).

CP) See also Palmer v. Litherham, Latch. 267. Lawson v. Crofts, 1 Kebb. 114.

(0) See Turner v. Davies, 1 Mod. 63, by Kelynge, C. J.

(r) See ante, p. 234.

BOOK THE SEVENTH.

OF THE STAMP DUTIES ON PROBATES, AND ON LETTERS OF

ADMINISTRATION.

By the statute 55 Geo. III. c. 184, the Stamp Duties imposed on Probates of Wills, and letters of administration by the 48 Geo. III. c. 149, are repealed, and the following Stamp Duties are imposed :

On Probates of Wills and Letters of Administration with the Will annexed, to be granted in England :

Where the Estate and effects for, or in respect of which

such probate or letters of administration shall be granted, exclusive of what the deceased shall have been possessed of, or entitled to, as a trustee for any other person or persons, and not beneficially, shall be

£ 8.

above the value of

of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of

201, and under the value of 1001, and under the value of 2001. and under the value of 3001, and under the value of 4501. and under the value of 6001. and under the value of

8001. and under the value of 1,0001. and under the value of 1,5001, and under the value of 2,0001. and under the value of 3,0001. and under the value of 4,0001. and under the value of 5,0001, and under the value of 6,0001. and under the value of 7,0001. and under the value of 8,0001. and under the value of 9,0001. and under the value of

1001. 2001. 3001. 4501. 6001.

8001. 1,0001. 1,5001, 2,0001. 3,0001. 4,0001. 5,0001. 6,0001. 7,0001. 8,0001. 9,0001. 10,0001.

0 10 2 0 5 0 8 0 11 0 15 0 22 0 30 0 40 0 50 0 600 80 0 100 0 120 0 140 0 160 0 180 0

of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of of the value of

£ 8. 55 G. III. c. 10,0001. and under the value of 12,0001. 200 0 184. 12,0001. and under the value of 14,0001. 220 0 14,0001, and under the value of 16,0001. 250 0 16,0001, and under the value of 18,0001. 280 0 18,0001. and under the value of 20,0001. 310 0 20,0001. and under the value of

25,0001.

350 0 25,0001. and under the value of 30,0001. 400 0 30,0001, and under the value of

35,0001.

450 0 35,0001. and under the value of

40,0001.

525 0 40,0001. and under the value of

45,0001.

600 0 45,0001. and under the value of 50,0001. 675 0 50,0001, and under the value of

60,0001. 750 0 60,0001. and under the value of

70,0001.

900 0 70,0001, and under the value of 80,0001 1,050 0 80,0001. and under the value of 90,0001. 1,200 0 90,0001. and under the value of 100,0001. 1,350 0 100,0001, and under the value of 120,0001. 1,500 0 120,0001. and under the value of 140,0001. 1,800 0 140,0001, and under the value of 160,0001, 2,100 0 160,0001. and under the value of 180,0001. 2, 400 0 180,0001. and under the value of 200,0001, 2,700 0 200,0001, and under the value of 250,0001. 3,000 0 250,0001. and under the value of 300,0001. 3,750 0 300,0001. and under the value of 350,0001. 4,500 0 350,0001. and under the value of 400,0001. 5,250 0 400,0001. and under the value of 500,0001. 6,000 0 500,0001, and under the value of 600,0001. 7,500 0 600,0001. and under the value of

700,0001. 9,000 0 700,0001. and under the value of 800,0001, 10,5000 800,000l. and under the value of 900,0001. 12,000 0 900,0001. and under the value of 1,000,0001. 13,500 0 1,000,0001. and upwards

15,000 0

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On letters of administration, without a Will annexed, to be granted in England.

Where the estate or effects for, or in respect of which such

letters of administration shall be granted, exclusive of what the deceased shall have been possessed of or entitled to, as a trustee (a) for any other person or persons, and not beneficially, shall be

£ 8. above the value of 201, and under the value of 501.

0 10 of the value of 501, and under the value of 1001.

0 of the value of 1001. and under the value of 2001. of the value of 2001. and under the value of 3001.

8 0 (a) See Carr v. Roberts, post, p. 545.

1

3 0

55 G. III. c. 184,

£ 8. of the value of 3001. and under the value of 4501. 11 0 of the value of 4501. and under the value of 6001. 15 0 of the value of 6001, and under the value of 8001. 22 0 of the value of 8001. and under the value of 1,0001. 30 0 of the value of 1,0001. and under the value of 1,5001. 45 0 of the value of 1,5001. and under the value of 2,0001. 60 0 of the value of 2,0001. and under the value of 3,0001. 75 0 of the value of 3,0001. and under the value of 4,0001. 90 0 of the value of 4,0001. and under the value of 5,0001. 120 0 of the value of 5,0001. and under the value of

6,0001.

150 0 of the value of 6,0001, and under the value of

7,0001.

180 0 of the value of 7,0001. and under the value of 8,0001. 210 0 of the value of 8,0001. and under the value of 9,0001. 240 0 of the value of 9,0001. and under the value of 10,0001. 270 0 of the value of 10,0001, and under the value of

12,0001. 300 0 of the value of 12,0001. and under the value of 14,0001. 330 0 of the value of 14,0001. and under the value of 16,0001. 375 0 of the value of 16,0001. and under the value of 18,0001. 420 0 of the value of 18,0001. and under the value of 20,0001.

465 0 of the value of 20,0001. and under the value of 25,0001. 525 0 of the value of 25,0001. and under the value of 30,0001. 600 0 of the value of 30,0001. and under the value of 35,0001. 675 0 of the value of 35,0001. and under the value of 40,0001. 785 0 of the value of 40,0001, and under the value of 45,0001. 900 0 of the value of 45,0001. and under the value of 50,0001. 1,010 0 of the value of 50,0001, and under the value of 60,0001 1,125 0 of the value of 60,0001. and under the value of 70,0001. 1,350 0 of the value of 70,0001, and under the value of 80,0001. 1,575 0 of the value of 80,0001. and under the value of 90,0001, 1,800 0 of the value of 90,0001. and under the value of 100,0001. 2,025 0 of the value of 100,0001. and under the value of 120,0001, 2,250 0 of the value of 120,0001. and under the value of 140,0001. 2,700 0 of the value of 140,0001. and under the value of 160,0001. 3,150 0 of the value of 160,0001. and under the value of 180,0001. 3,600 0 of the value of 180,0001. and under the value of 200,0001. 4,050 0 of the value of 200,0001. and under the value of 250,0001. 4,500 0 of the value of 250,0001. and under the value of 300,0001. 5,625 0 of the value of 300,0001. and under the value of 350,0001. 6,750 0 of the value of 350,0001. and under the value of 400,0001. 7,875 0 of the value of 400,0001. and under the value of 500,0001. 9,000 0 of the value of 500,0001, and under the value of 600,0001. 11,250 0 of the value of 600,0001. and under the value of 700,0001. 13,500 0 of the value of 700,0001. and under the value of 800,0001. 15,750 0 of the value of 800,0001. and under the value of 900,0001. 18,000 0 of the value of 900,0001. and under the value of 1,000,0001. 20, 2500 of the value of 1,000,0001. and upwards

22,500 0

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Exemptions from all Stamp Duties.

184.

of

cent. on the duty.

Probate of Will, and letters of administration of the effects 55 G. III. e.

any common seaman, marine, or soldier, who shall be slain or die in the service of his Majesty, his heirs or successors.

For better securing these duties, the statute contains several enactments, which it will be necessary to notice in this place.

By the 37th section, it is enacted, “That from and after Penalty for not the thirty-first day of August, 1815, if any person shall take proving Wils, possession of, and in any manner administer, any part of letters of ad

ministration, the personal estate and effects of any person deceased, within a given

time, 1001., without obtaining probate of the Will or letters of adminis- and 101. per tration of the estate and effects of the deceased, within six calendar months after his or her decease, or within two calendar months after the termination of any suit or dispute respecting the Will or the right to letters of administration, if there shall be any such, which shall not be ended within four calendar months after the death of the deceased; every person so offending shall forfeit the sum of one hundred pounds, and also a further sum, at and after the rate of ten pounds per centum on the amount of the stamp duty payable on the probate of the Will or letters of administration of the estate and effects of the deceased” (1). Sect. 38. “From and after the expiration of three calendar Ecclesiastical

Courts not to months from the passing of this Act, (11th July, 1815,) no grant probates Ecclesiastical Court or person shall grant probate of the or letters of

administration Will or letters of administration of the estate and effects of without affida

vit of the value any person deceased, without first requiring and receiving of effects. from the person or persons applying for the probate or letters of administration, or from some other competent person or persons, an affidavit, or solemn affirmation in the case of Quakers, that the estate and effects of the deceased, for or in respect of which the probate or letters of administration is or are to be granted, exclusive of what the deceased

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