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).

(p) See also Palmer v. Litherham, Latch. 267.

Kebb. 114.

Lawson v. Crofts, 1

(2) 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 c. 149, are repealed, and the following Stamp Duties are imposed: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 persons, and not beneficially, shall be

person or

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,
not beneficially, shall be

and

160,000Z.

2,100 0

180,000l.

2,400 0

200,000l. 2,700 0

250,000l.
300,000%.

3,000 0

3,750 0 350,000l. 4,500 0 400,000Z. 5,250 0

500,000Z.

6,000 0

600,0007.

7,500 0

700,000%.

9,000 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

Exemptions from all Stamp Duties.

184.

Penalty for not
proving Wills,
letters of ad-
within a given
time, 100%.,
and 10l. per

or taking

ministration,

cent. on the duty.

Probate of Will, and letters of administration of the effects 55 G. III. e. of 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 the thirty-first day of August, 1815, if any person shall take possession of, and in any manner administer, any part of the personal estate and effects of any person deceased, without obtaining probate of the Will or letters of administration 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 " (b).

Sect. 38. "From and after the expiration of three calendar months from the passing of this Act, (11th July, 1815,) no Ecclesiastical Court or person shall grant probate of the Will or letters of administration of the estate and effects of any person deceased, without first requiring and receiving 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

(b) See also stat. 5 & 6 Vict. c. 82, s. 35, as to Ireland.

VOL. I.

M M

Ecclesiastical

Courts not to

grant probates

or letters of administration

without affida

vit of the value

of effects.