cause against the making of the declaration, a copy of the Order must be served on such persons, and deposited in such places, as in the Act described, for inspection. Such notice of the same having been so deposited is also to be duly given as by the Act prescribed. The petitioner is required also to cause advertisements to be inserted three times at least in such newspapers, and on such days, as the court shall direct, stating the Order, and also stating where a copy of it has been so deposited for inspection (g). Then, if no petition is presented against the proposed declaration of title within the time limited for that purpose, or if one has been presented, but the court is of opinion that no sufficient ground has been shown for refusing to make the declaration, the court, upon being satisfied that all the requisitions prescribed by the Act have been duly complied with, makes a declaration, that the petitioner has such title to the lands. in question as he seeks to establish by his petition, or such title subject to any qualifications necessary or proper to introduce into the order (h). And the effect of the declaration of title, once obtained, is by the Act stated as follows:-" Such declaration of title, as soon "as it shall have become final for the purpose of this "Act, shall (in favour of any person thereafter deriving "title as a purchaser for valuable consideration of the "land therein referred to, or of any part thereof, or of any estate, right, or interest therein, from or under the

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person whose title has been so declared), be deemed "and taken to have correctly declared the same; but "save as aforesaid, such declaration shall have no force "or effect whatever as to the title to the land comprised "therein " (i). But, by sect. 29 of the Act, the declaration of title does not affect land tax, succession duty, tithe rentcharge, right of common, ways and the like, rents payable to the Crown, franchises and the like, or public rights of way.

(g) Sect. 11.

(h) Sect. 15.

(i) Sect. 24.

CHAPTER XXVI.

ON THE DEATH DUTIES ON LAND, AND OF THE ESTATE DUTY IN PARTICULAR.

A DUTY, under the name of Legacy Duty, has for a very long time been payable by the law of England on the beneficial interests in personalty devolving upon the deaths of deceased owners, whether dying testate or intestate. Regarding this duty, more will be said when we come to treat of title by will and by administration (k). It will be sufficient in this place to mention, that the legacy duty ranged, and (unless where otherwise hereinafter mentioned) still ranges, from 1 to 10 per cent. Also, a duty, under the name of Probate Duty, has for a very long time been payable by our law on the total net amount of the personal estate of a deceased testator or intestate passing under his will or upon his intestacy. To that duty a further duty called Account Duty was lately added. Both these duties were payable by the executor or administrator of the deceased, on his applying for probate of the will, or (as the case might be) for a grant of letters of administration to the personal estate of the deceased, as will also be more fully explained hereafter, in the chapter on title by will and by administration (k).

But, as regards real estate, no probate duty or account duty was ever payable. A duty, under the name of Succession Duty, which corresponded (in essentials) with the legacy duty above mentioned, and was not at all like probate or account duty, was imposed in the year 1853, on the beneficial interests in land devolving,

(k) Bk. II. pt. II. ch. VII.

on the death of the deceased owner of realty (called the predecessor), upon the persons then becoming entitled thereto, under the will, or upon the intestacy, of such deceased owner. The Act by which this succession duty was originally imposed was the Succession Duty Act, 1853 (1), which applies to all deaths which have happened. since the 19th day of May, 1853, or which shall hereafter happen. And it will be convenient here to expound, with some little detail, the provisions of the Act in question, and of the Acts which have in some few particulars amended it. It will also be convenient to consider, and with some greater detail, the provisions of the Finance Act, 1894 (57 & 58 Vict. c. 30), by which a new death. duty has been created under the name of Estate Duty, which new duty corresponds (in essentials) with, and supersedes, the probate duty above referred to. For the new

duty extends, not only to personal estate (on which alone probate duty and account duty were formerly chargeable), but also to real estate (which, as we have said), was theretofore exempt altogether from probate duty and from account duty.

1. THE SUCCESSION DUTY.-This is a duty payable by the successor to real property, including leaseholds, when the succession is on death, and the successor is (in effect) a volunteer, and not a purchaser for value; and it is payable also in respect of any increase of beneficial interest accruing or arising to the successor, through the cesser (upon death) of any annuity or other like charge on the real estate comprised in the succession. The duty varies according to the degree of consanguinity of the volunteer to the donor of the real estate; and is calculated according to a varying percentage on the value of the succession to the successor. It is payable by certain prescribed instalments, the first of them becoming due and payable at the expiration of twelve calendar months

(2) 16 & 17 Vict. c. 51.

from the time when the successor's title accrues in possession. The varying percentage at which the duty is, by the Act, appointed to be calculated, appears by the following statement (m), namely:

£1 per cent. on the value of the succession, where the successor is of the lineal issue, or is a lineal ancestor, of the predecessor;

£3 per cent. on the value of the succession, where the successor is a brother or sister, or a descendant of a brother or sister, of the predecessor;

£5 per cent. on the value of the succession, where the successor is a brother or sister of the father or

mother of the predecessor, or is a descendant of such brother or sister;

£6 per cent. on the value of the succession, where the successor is a brother or sister of the grandfather or grandmother of the predecessor, or is a descendant of such brother or sister; and

£10 per cent. on the value of the succession, where the successor is in any other degree of collateral consanguinity to the predecessor, or is a stranger in blood to him.

Where the successor is the husband or wife of the predecessor, no duty is payable (Stamp Act, 1815, Schedule, Part III.).

And as regards the value of the succession, in the case of each successor, his beneficial interest (i.e., his succession) is to be deemed to be of the value of an annuity equal to the annual value of the real estate comprised in his succession, such annuity being taken as continuing during his life or for any less period for which the estate is limited to him. And the value of such annuity is (for the purposes of the duty) ascertained according to certain Tables set forth in a schedule to the Act.

The duty is, by the Act, appointed to be paid by eight equal half-yearly instalments, the first at the end of twelve

(m) 16 & 17 Vict. c. 51, s. 10.

months after the successor shall have become entitled in possession to the beneficial enjoyment of the property, the seven remaining instalments at equal half-yearly intervals of six months each, to be computed from the day on which the first was due and payable.

These rules concerning the ascertainment of the duty payable, and its payment, apply, whether the successor is entitled for his life only or other such less estate as aforesaid, or is entitled in fee simple or in feg tail. It is forts provided, however, that in case the successor shall die before all the instalments of duty fall due, the remaining instalments are to cease to be payable. On the other hand, in the case of a successor whose estate does not so then determine, or who was competent to dispose by will of a continuing beneficial estate or interest in the land comprised in his succession, it is provided that the instalments remaining unpaid at his death, whether then already due and payable, or thereafter accruing due and payable, are to continue payable. For this purpose they constitute a charge upon the land comprised in the succession, and this in exoneration of the other property of the deceased successor (n); so that there arises (in such a case) a double succession duty, that is to say, the estate of the new successor becomes liable for his own new succession duty, and also for the unpaid remnants of the old succession duty originally payable by his immediate predecessor.

As regards powers of appointment, and estates and interests arising from the exercise of such powers (being powers contained in deeds or other dispositions of property that take effect upon the death of any one), it is provided that, in all cases of a general power of appointment, the donee of the power shall, in the event of his making any appointment thereunder, be deemed to be entitled, at the time of his exercising such power, to the real estate thereby appointed, and to be entitled thereto as to a succession derived from the donor of the

(n) 16 & 17 Vict. c. 51, s. 21.