RULES for inferring value of annuities:- 1. for longest of two lives, 351, 352. 2. for joint continuance of three lives, 351, 352. 3. for longest of three lives, 351, 352. for valuing building land for succession duty, 162, 168. manors, 168. open mines, 168. SAILORS, when exempted from probate duty, 4. SALE, duty on property subject to power of, 69, 71, 160, 161. SAVINGS BANKS, depositors in, when exempt from legacy duty, 110. probate in, formerly not recognised in Court of Chancery in England, 5. statutes relating to inventory duty, 10. testament-dative, 9. testamentary, 9. SECRET TRUST, cannot change legatee named in a will, 44. SECURITY, administrator to give, 6. SETTLEMENT by English lady of foreign property confers a succession, 138. SHARES, liable to probate duty when head office in United Kingdom, 14. SHIPS liable to probate duty, 15. SISTER of deceased, legacy duty payable by, 107. SOCIETY, succession duty payable by, 161. SOLDIERS AND SAILORS, when exempted from payment of probate duty, 4. SOLICITORS should see that Court provides for duty, 99. SON-IN-LAW, legacy duty payable by, 108. STAMP DUTIES, in Great Britain and Ireland assimilated, 29. STATUTES REFERRED TO. 5 & 6 Will. & Mary, c. 21 (First Stamp Duty Act), 2. 9 & 10 Will. III. c. 25 (Probate Duty), 4. 20 Geo. III. c. 28 (Legacy Duty), 25. 23 Geo. III. c. 58 ( 29 Geo. III. c. 51 ( ), 25. 36 Geo. III. c. 52 (Principal Legacy Duty Act), 26; Chapter II. passim, and 161, 163, 223. 37 Geo. III. c. 135 (Amending part of principal Legacy Duty Act), 28, 249. 39 Geo. III. c. 73 (Specific exemptions from Legacy Duty), 109 41 Geo. III. c. 86 (Probate Duty), 8. 44 Geo. III. c. 98 ( ), 10. 45 Geo. III. c. 28 (Real property first charged with Legacy Duty), 48 Geo. III. c. 149 (Probate Duty), 10. 52 Geo. III. c. 126 (Legacy Duty, Ireland), 30. 54 Geo. III. c. 92 (Principal Legacy Duty Act, Ireland), 29. 55 Geo. III. c. 184 (Principal Probate Duty Act; Legacy Duty), 12, 13, 29. STATUTES REFERRED TO-continued. 6 Geo. IV. c. 87 (Oaths before British Consuls), 8. 9 Geo. IV. c. 32 (Affirmation by Quakers or Moravians), 8. c. 82 8 & 9 Vict. c. 76 (Stamp Duties in Great Britain and Ireland 11 & 12 Vict. c. 9 (Probate Duty, Ireland), 12. 13 & 14 Vict. c. 97 (Persons liable for misappropriation of moneys 14 & 15 Vict. c. 18 (Probate Duty, Ireland), 12. 15 & 16 Vict. c. 21 ( ), 12. 16 & 17 Vict. c. 51 (Succession Duty Act), 22, 36, 83, 91, 108, and Chap. III. passim, and 271. c. 59 (Inventories, Scotland; Probate Duty in Ireland 18 & 19 Vict. c. 42 made perpetual), 10, 12. (Oaths before British Ministers abroad), 8. 23 Vict. c. 5 (Government of India), 15. 23 & 24 Vict. c. 15 (Probate and Inventory Duty), 14, 352. 24 & 25 Vict. c. 92 (Debts), 24. 25 & 26 Vict. c. 22 ( " ), 14. 26 & 27 Viet. c. 57 (Regimental Debts Act), 24. c. 87 (Legacy Duty), 110. 27 & 28 Vict. c. 56 (British Ships), 15. 28 & 29 Vict. c. 104 (Probate, Legacy, and Succession Duty), 5, 28, 115. 28 & 29 Vict. c. 111 (Navy Marines Act), 24. 30 & 31 Vict. c. 144 (Policy of Insurance Act, 1867), 17. 31 & 32 Vict. c. 124 (Probate, Legacy, and Succession Duty), 17, 33 & 34 Vict. c. 35 (Apportionment Act), 17. 39 & 40 Vict. c. 70 (Inventory Duty), 12. 43 Vict. c. 14 (Probate, Legacy, and Succession Duty), 2, 28, 110, STOCK, how to be valued for legacy duty, 116. STRANGER, in blood to deceased, legacy duty payable by, 107. predecessor, succession duty payable by, 315. SUCCESSION. (See also PREDECESSOR). acceleration of title to, 160 allowances in estimating value on, 167, 169, 170. SUCCESSION--continued. beneficial interest accruing by survivorship to be deemed a new, 141. definition of, 125. duties on, 140 in connection with Customs Fund, 142. subject to charitable trust, 140 to be taxed is the right to possession, 130. transmitted, what duty on, 132. when conferred by dispositions accompanied by a reservation to grantor, 141. of money payable under polices, taking effect at periods depending general powers of appointment, 154, 159. extinction of determinable charges, 141. SUCCESSION DUTY. (See LEGACY DUTY, COMMISSIONERS OF INLAND REVENUE, SUCCESSION.) advowson, how to be taxed with, 161. allowance of, 175. corporate bodies, what payable by, 161. Court in administration suits to provide for payment of, 175. with regard to, 130. exemptions from payment of, 175. first charge on property, 174. how to be raised, 175. on property subject to powers of sale, exchange and partition, operation of Act imposing, 125. origin of, 120. payable by corporations, &c., taking real estates, 161. by instalments, 163. by person beneficially entitled, 125. by successor when also predecessor, 152. in respect of transferred interests, 132. on fine and grassum received, 142. on successor becoming entitled in possession, 160. payment of, when property in dispute, 160. proceeding to compel payment of, 115. rates of, 140. return or allowance of, 175. on timber, 161. to be calculated without regard to contingencies, 163. what persons accountable for, 174. when payable, 160, 163. SUCCESSION DUTY ACT, arrangement of sections of, 121. description of, 121. operation of, 125. SUCCESSION DUTY ACT-continued. sec. 14 not applicable to property chargeable with duty only under short title of, 125. time of commencement of, 125. SUCCESSION, TAXES ON, classed among stamp duties, 1. SUCCESSOR, allowance for fines, &c., paid by, 169. definition of, 121. duties payable by, when also predecessor, 152. interest of, in real property, how considered, 160, 161. in personal property, 160, 161. liability of, for duty, 174. SUITS, probates improperly stamped not admissible in, 4. SURVIVORSHIP, beneficial interest accruing by, deemed a new succession, 141. 2. on the joint continuance of two lives, 289. 3. for any number of years not exceeding ninety-five, 350. in Succession Duty Act substituted for those in the principal in what cases the old are still to be used, 91 TAXES ON SUCCESSION, classed among stamp duties, 1. present, 1 TEINDS, how to be valued, 167. TENANT FOR LIFE, dying before all duty paid, provision for, 163. how predecessor under resettlement, 153. when competent to dispose by will of a continuing interest, 165. TENANT IN TAIL, may be competent to dispose by will of a continuing interest, 165. |