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55 G. III. c. shall have been possessed of or entitled to as a trustee for 184.

any other person or persons, and not beneficially, but including the leasehold estates for years of the deceased, whether absolute or determinable on lives, if any, and without deducting any thing on account of the debts due and owing from the deceased, are under the value of a certain sum to be therein specified, to the best of the deponent's or affirmant's knowledge, information, and belief, in order that the proper and full stamp duty may be paid on such probate or letters of administration; which affidavit or affirmation shall be made before the surrogate or other person who shall administer the usual oath for the due

administration of the estate and effects of the deceased." Affidavits to be Sect. 39. “Every such affidavit or affirmation shall be free of stamp duty, and to be exempt from stamp duty, and shall be transmitted to the said transmitted to commissioners of stamps, together with the copy of the Will, of stamps.

or extract or account of the letters of administration to which Penalty for neglect 501. it shall relate, by the registrar or other officer of the Court,

whose duty it shall be to transmit copies of Wills, and extracts or accounts of letters of administration, to the said commissioners, for the better collection of the duties on legacies and successions to personal estate upon intestacy; and if any registrar or other officer whose duty it shall be, shall neglect to transmit such affidavit or affirmation to the said commissioners of stamps as hereby directed, every

person so offending shall forfeit the sum of fifty pounds." Provision for By section 40, it is provided, “That from and after the the case of too high a stamp passing of this Act, (11th July, 1815,) where any person, on duty being

applying for the probate of a Will or letters of adminispaid on probates, &c. tration, shall have estimated the estate and effects of the

deceased to be of greater value than the same shall have afterwards proved to be, and shall in consequence have paid too high a stamp duty thereon, if such person shall produce the probate or letters of administration to the said commissioners of stamps within six calendar months after the true value of the estate and effects shall have been ascertained, and it shall be discovered that too high a duty was first paid on the probate or letters of administration, and shall deliver 55 G. III. c.

184. to them a particular inventory and account, and valuation of the estate and effects of the deceased, verified by an affidavit, or solemn affirmation in the case of Quakers; and if it should thereupon satisfactorily appear to the said commissioners that a greater stamp duty was paid on the probate or letters of administration than the law required, it shall be lawful for the said commissioners to cancel and expunge the stamp on the probate or letters of administration, and to substitute another stamp for denoting the duty which ought to have been paid thereon, and to make an allowance for the difference between them, as in the cases of spoiled stamps, or if the difference be considerable, to repay the same in money, at the discretion of the said commissioners." Sect. 41. “From and after the passing of this Act, (11th Provision for

the case of too July, 1815,) where any person, on applying for the probate little stamp of a Will or letters of administration, shall have estimated duty being paid

on probates, the estate and effects of the deceased to be of less value than &c. the same shall have afterwards proved to be, and shall in consequence have paid too little stamp duty thereon, it shall be lawful for the said commissioners of stamps, on delivery to them of an affidavit or solemn affirmation of the value of the estate and effects of the deceased, to cause the probate or letters of administration to be duly stamped, on payment of the full duty which ought to have been originally paid thereon in respect of such value, and of the further sum or penalty payable by law for stamping deeds after the execution thereof, without any deduction or allowance of the stamp duty originally paid on such probate or letters of administration : Provided always, That if the application shall be made within six calendar months after the true value of the estate and effects shall be ascertained, and it shall be discovered that too little duty was at first paid on the probate or letters of administration, and if it shall appear by affidavit or solemn affirmation, to the satisfaction of the said commissioners, that such duty was paid in consequence of any mistake or misapprehension, or of its not being

55 G. III. C, known at the time that some particular part of the estate 184,

and effects belonged to the deceased, and without any intention of fraud, or to delay the payment of the full and proper duty, then it shall be lawful for the said commissioners to remit the before-mentioned penalty, and to cause the probate or letters of administration to be duly stamped, on payment only of the sum which shall be wanting to make

up the duty which ought to have been first paid thereon." Administrator Sect. 42. “Provided always, That in cases of letters of to give the proper security administration, on which too little stamp duty shall have to the Eccle

been paid at first, the said commissioners of stamps shall siastical Court before adminis- not cause the same to be duly stamped in the manner tration is duly stamped. aforesaid, until the administrator shall have given such

security to the Ecclesiastical Court, or Ordinary by whom the letters of administration shall have been granted, as ought by law to have been given on the granting thereof, in case the full value of the estate and effects of the deceased had been then ascertained, and also that the said commissioners of stamps shall yearly or oftener transmit an account of the probates and letters of administration, upon which the stamps shall have been rectified in pursuance of this Act, to the several Ecclesiastical Courts by which the same shall have been granted, together with the value of the estate and effects of the deceased, upon which such rectifications shall

have proceeded." Penalty on

Sect. 43. “Where too little duty shall have been paid on &, not paying the any probate or letters of administration, in consequence of full duty on

any mistake or misapprehension, or of its not being known probates, &c., in a given time at the time that some particular part of the estate and effects after discovery of too little belonged to the deceased, if any executor or administrator

first 1001., and ten acting under such probate or letters of administration shall

not, within six calendar months after the passing of this the duty want

Act, (11th July, 1815,) or after the discovery of the mistake or misapprehension, or of any estate or effects not known at the time to have belonged to the deceased, apply to the said commissioners of stamps, and pay what shall be wanting to make up the duty which ought to have been paid

per cent. on

ing.

184.

66

at first on such probate or letters of administration, he or 55 G. III. e. she 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 sum wanting to make up the proper duty.” Sect. 44. “From and after the expiration of three calendar Ecclesiastical

Courts not to months from the passing of this Act, (11th July, 1815,) it take surrenders

of probates, shall not be lawfu} for any Ecclesiastical Court or person to

&c., on the call in and revoke, or to accept the surrender of any probate ground only of or letters of administration, on the ground only of too high paid thereon. or too low a stamp duty having been paid thereon, as heretofore hath been practised: and if any Ecclesiastical Court or person shall so do, the commissioners of stamps shall not make any allowance whatever for the stamp duty on the probate or letters of administration which shall be so annulled.” Sect. 45. And whereas it has happened in the case of Commissioners

of stamps may letters of administration on which the proper stamp duty give credit for

the duty on hath not been paid at first, that certain debts, ehattels real, probates and or other effects due or belonging to the deceased, have been letters of ad

ministration in found to be of such great value, that the administrator hath certain cases. not been possessed of money sufficient either of his own or of the deceased to pay the requisite stamp duty, in order to render such letters of administration available for the recovery thereof by law: And whereas the like may occur again, and it may also happen that executors or persons entitled to take out letters of administration may, before obtaining probate of the Will or letters of administration of the estate and effects of the deceased, find some considerable part or parts of the estate and effects of the deceased so circumstanced as not to be immediately got possession of, and may not have

sufficient either of their own or of the deceased to pay the stamp duty on the probate or letters of administration which it shall be necessary to obtain : it is enacted, “That from and after the passing of this Act, (11th July, 1815,) it shall be lawful for the said commissioners of stamps, on satisfactory proof of the facts by affidavit or solemn affirmation, in any such case as aforesaid which may appear to them to require relief, to cause the probate

money

55 G. III. C. or letters of administration to be duly stamped, for denoting 184,

the duty payable or which ought originally to have been paid thereon, and to give credit for the duty, either upon payment of the before-mentioned penalty, or without, in cases of probates or letters of administration already obtained, and upon which too little duty shall have been paid, and either with or without allowance of the stamp duty already paid thereon, as the case may require, under the provisions of this Act; provided in all such cases of credit that security be first given by the executors or administrators, together with two or more sufficient sureties to be approved of by the said commissioners, by a bond to his Majesty, his heirs or successors, in double the amount of the duty, for the due and full payment of the sum for which credit shall be given, within six calendar months, or any less period, and of the interest for the same, at the rate of ten pounds per centum per annum, from the expiration of such period until payment thereof, in case of any default of payment at the time appointed: and such probate or letters of administration being duly stamped in the manner aforesaid, shall be as valid and available as if the proper duty had been at first paid thereon,

and the same had been stamped accordingly.” Commissioners Sect. 46. “Provided always, That if at the expiration of may extend the credit, if

the time to be allowed for the payment of the duty on such necessary.

probate or letters of administration, it shall appear to the satisfaction of the said commissioners, that the executor or administrator to whom such credit shall be given as aforesaid, shall not have recovered effects of the deceased to an amount sufficient for the payment of the duty, it shall be lawful for the said commissioners to give such further time for the payment thereof, and upon such terms and conditions,

as they shall think expedient." Probate or

Sect. 47. “Provided also, That the probate or letters of letters of ad

administration so to be stamped on credit as aforesaid, shall ministration stamped on be deposited with the said commissioners of stamps, and credit, to be deposited with shall not be delivered up to the executor or administrator the commis

until payment of the duty, together with such interest as

sioners.

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