238 Return of Duty on the Ground of Debts. shall have been paid, such smaller sum must be inserted in the schedule, that being the sum actually paid; and this latter sum must appear in the body of the affidavit. 10. Upon the claim being established, and all legacy and succession duty then due having been paid, the warrant for the return of probate duty will be delivered. N.B.-The following is the form of receipt : cular letter issued by the REGISTER No. 18 Folio. legacy duty department. (This reference must be written on the back (also of the affidavit. deceased. In the executorship [or administration] of A.B. of &c. [or A.B. of &c. and C.D. of &c.] maketh oath and saith [or make oath and say] that probate of the last will and testament [or letters of administration of the goods, chattels and credits, with the will annexed, if so] of E.F. late of &c., deceased, who died on the thousand eight hundred and [or these deponents] by the court correctly] on the day of one day of was [or were] granted to this deponent court of [observe here to state the one thousand eight hundred and ; and that the estate and effects of the said deceased, for or in respect of which the said probate was [or letters of administration were] granted, were then sworn to be under the value of pounds, and a stamp duty of pounds was accordingly paid on the said probate [or letters of administration]. (See note a.) And this deponent further saith [or these deponents further say] that the schedule hereunto annexed and subscribed by him [or her or them] and marked No. 1, doth contain a true and perfect inventory, account, and valuation of the personal estate and effects, whereof the said deceased was possessed, and for which the said probate was [or letters of administration were] granted by the court aforesaid, exclusive of what the deceased may have been possessed of, or entitled to as a trustee for any other person or persons, and not beneficially, and particularly (6) all the property over which the deceased had a general power of appointment, (c) that the said inventory includes all the leasehold estates for terms of years, absolute, or determinable on a life or lives, whereof the said deceased died possessed, and that such personal estate and effects being now fully got in, or the amount thereof clearly ascertained, did not at the time the said probate was [or letters of administration were] granted exceed the sum of* [ ] according to the best of the knowledge, information and belief of this deponent [or these deponents]. And that the said deceased did not die possessed of any other personal estate and effects whatever, either in Great Britain or elsewhere, to the best of this deponent's [or these deponents'] knowledge and belief. (d) and (e.) And this deponent further saith [or these deponents further say] that he hath [or they have] actually paid debts to the full amount of (being the debts * State the precise amount of the effects without any deduction on account of the debts! How Affidavit must be Written. 239 mentioned in the same schedule) without reckoning or including any interest accrued or become due upon any debt since the death of the said deceased and that the said debts are not in any way made chargeable upon or payable out of any real estate distinct from or in exoneration of the personal estate, for and in respect of which the said probate was [or letters of administration were] granted, but that the same were justly due and owing from the deceased at the time of his [or her] decease, and payable by law out of his [or her] personal estate; and that the said debts being deducted from the amount or value of the said personal estate and effects, do reduce the same to a sum, which, if it had been the whole gross amount or value of the personal estate and effects of the deceased, would have occasioned a less stamp duty to be paid on the said (f) probate [or letters of administration] than was actually paid thereon, by the sum of as this deponent hath [or these deponents have] been informed and believes [or believe], all which is submitted to the Commissioners of Inland Revenue, praying that the said sum of may therefore be returned to this deponent [or these deponents,] pursuant to the Act of Parliament in that behalf, and that the same may be paid to the agent for this deponent [or these deponents,] whose receipt shall be a sufficient discharge for the same. When the affidavit is intended to be sworn at the Legacy Duty Office, the following is the form of the jurat : of Sworn at the Legacy Duty Office, Somerset House, in the county of Middlesex, this day of 18 before me [Or]-If more than one deponent, the names of all should be inserted in the jurat as follows, viz. :— Severally sworn by the said at the Legacy Duty Office, Somerset House, in the county of Middlesex, this 18 before mes day of a If a further duty has been paid by reason of too little duty having been paid by mistake in the first instance, insert the following clause And this deponent [or these deponents] further saith [or say] that since obtaining the said probate [or letters of administration] it hath been discovered that the value of the estate and effects of the said deceased exceeds the sum of pounds, and the same has been sworn to be under the pounds, that the additional duty of pounds hath been value of paid on the said probate [or letters of administration] which being added to the duty of pounds, paid at the time of obtaining the said probate [or letters of administration] makes the whole duty paid pounds. Or, if a proportion of the duty has been returned by reason of too much duty having been paid by mistake in the first instance, then insert the following clause And this deponent [or these deponents] further saith [or say] that since obtaining the said probate [or letters of administration] it having been discovered that the value of the estate and effects of the said deceased is under the sum of pounds, the same hath been sworn to be under that sum, and a return of duty hath been granted on the said probate [or letters of administration] whereby the duty paid in the first instance by this deponent [or these deponents] is reduced to the sum of pounds. b If no property over which the deceased had a power of appointment, omit the clause, and insert And that the said deceased had not a general power of appointment over any property. c If no leasehold, omit the clause and insert And that the said deceased was not possessed of any leasehold estate for terms of years absolute or determinable on a life or lives. d If the deceased did die possessed of any other property in Great Britain or elsewhere, omit the preceding clause, and insert the following And that the said deceased, at the time of his death, was possessed of personal estate and effects, situate out of the jurisdiction of the aforesaid court of and not included in the aforesaid sum of the value and particulars of which last-mentioned estate and effects, is and are set forth in the schedule hereunto annexed, and subscribed by this deponent [or these deponents] and marked No. 2. And that the said deceased did not die possessed of any other personal estate and effects whatever, either in Great Britain or elsewhere, to the best of this deponent's knowledge, information, and belief. e If the executor or administrator has retained any debt due to himself, then insert the foilowing clause, and omit the words "And this deponent further saith" and the two lines following to the words "since the death of the said deceased" inclusive. And this deponent further saith that he is entitled to retain, and hath retained the sum of being a debt due and owing to him [or her] from the deceased at the time of his [or her] death ;-and that he hath actually paid debts to the full amount of making together the sum of without reckoning or including any interest accrued, or become due upon any debt, since the death of the said deceased. f If a further duty has been paid, or a proportion of the duty returned, in either case insert here the word "rectified." If the estate be insolvent, the amount of the funeral and testamentary expenses must be set forth separately, below the schedule of the debts. SCHEDULE No. 1. FORM OF ACCOUNT.-SOLVENT ESTATE. Inventory of deceased's effects. According to the value thereof at the time the probate or administration was granted. Cash in the House.... Cash at the Bankers.. £49 7 6 84 2 Furniture and Household Effects as per Valuation.. 92 3 3 Queensland 6/° Bonds of £100 each-sold at £113. 12 Turkish Bonds 5./° of 1865, sold at £47...... 339 O 564 O £1128 12 6 Schedule of Debts due and owing from the Deceased at the time of his death, and actually paid. Should the debts be too numerous for one sheet of foolscap, an FORM OF ACCOUNT.-INSOLVENT ESTATE. Inventory of the deceased's effects. According to the value thereof at the time the probate or administration was granted. Schedule of the Debts due and owing from the Deceased at the But the Personal Estate sufficient to pay only... 4765 10 O (Signed) Executor or Administrator. Should the debts be too numerous for one sheet of foolscap, an SCHEDULE No. 2. Personal Estate and Effects (if any), not included in Schedule No. 1. Q HAS REFERENCE TO SPOILED STAMPS, AND THE MANNER OF GETTING THEM ALLOWED. FOR several reasons we think a chapter on spoiled stamps will be useful. To the tradesman who has little to do with bills, it will be advantageous to know that, if he spoil one, and the amount to be recovered be worth the trouble of going, through the forms prescribed by the Board, he can receive a new stamp in lieu thereof. It will also be useful to the person who spoils a twopenny or a threepenny stamp, and who knows that the machinery is extant whereby he may procure a substituted stamp, to be told that the trouble to himself and others is just as much as if he were about to seek the allowance of one for a pound. We make these prefatory remarks because we know an impression widely prevails that, when a stamp becomes useless, nothing more is requisite than to attend at the nearest stamp office, present the useless stamp, and simply ask for a new one in exchange. The first This is altogether a mistaken notion. Something more formal than this must be done. step will be to attend at a stamp office with the document. A declaration is then filled up by the distributor (if made out of London, but if made there, then by the authorities at Somerset House), and a memorandum is given in the following form :— No. 18. STAMP OFFICE at 1875. "Persons leaving claims for the allowance of spoiled stamps for transmission to the Board of Inland Revenue in London for examination, are informed that, at the expiration of fourteen days, they may apply at this office for information as to such claim, and, in the event of the same being allowed, they will particularly observe that other stamps in lieu of those spoiled will not be issued unless this ticket be presented for that purpose within six weeks from the date hereof; and no excuse will be accepted if such application be not made within that time. "A statement of the particulars of the stamps deposited must be written on the back of this ticket; and before any stamps can be issued in exchange for those allowed, the party must pay for the requisite paper or parchment. |