shares of moneys arising from the sale of any real estate of any person dying before the passing of this act.

Sect. 3. That nothing herein contained shall extend to charge with any of the duties hereby granted any legacy or residue, or part or share of residue, which shall be given or pass to or for the benefit of the husband, or wife of the deceased; or to or for the benefit of any of the royal family.

Sect. 4. That every gift by any will or testamentary instrument of any person dying after the passing of this act, which by virtue of any such will or testamentary instrument shall have effect, or be satisfied out of the personal estate of such person so dying, or out of any personal estate which such person shall have power to dispose of as he or she shall think fit, or which shall have been charged upon or made payable out of any real estate, or be directed to be satisfied out of any moneys to arise by the sale of any real estate of the person so dying, or which such person may have the power to dispose of, whether the same shall be given by way of annuity, or in any [532] other form, shall be deemed and taken to be a legacy within the true intent and meaning of this act: Provided always, that nothing herein contained shall be construed to extend to the charging with the duties by this act granted, any specific sum of money, or any share or proportion thereof, charged by any marriage settlement or deed upon any real estate, in any case in which any such specific sum, or share or proportion thereof, shall be appointed or apportioned by any will or testamentary instrument under any power given for that purpose by any such marriage settlement or deed.

Sect. 5. That the duties hereby granted upon legacies, or charged upon, or made payable out of any real estate, or out of any moneys to arise by the sale of any real estate, or upon residues, or parts or shares of residues of any such moneys, shall be accounted for, answered, and paid by the trustees, to whom the real estate shall be devised, out of which the legacy, or any money arising out of the sale or mortgage, or other disposition of such real estate shall be to be paid or satisfied; or if there shall be no trustees, then by the person entitled to such

real estate, subject to any such legacy, or by the person empowered or required to pay or satisfy any such legacy; and the said duties shall be retained by the person paying or satisfying any such legacy, or share of money, in like manner, and according to such rules and regulations and under and subject to such penalties, as far as the same can be made applicable, as are contained in stat. 36 Geo. 3, c. 52.

By stat. 42 Geo. 3, c. 99, sect. 2, it is enacted, That in every case in which an executor or executors, or administrator or administrators, shall not have paid the duties granted and payable upon or in respect of any legacies or any personal estate, or any share or shares of any personal estate, of any persons dying intestate, by and in pursuance of an act passed in the thirty-sixth year of the reign of his present majesty, or any other act or acts of parliament relating to duties on legacies or shares of personal estates within proper and reasonable [533] time, it shall be lawful for his majesty's Court of Exchequer, upon application to be made for that purpose on behalf of the commissioners appointed for managing the duties on stamped vellum, parchment, or paper, on such affidavit or affidavits as to the said court may appear to be sufficient, to grant a rule, requiring such executor or executors, administrator or administrators, to shew cause why he, she, or they should not deliver to the said commissioners an account, upon oath, of all the legacies, or of the personal property, respectively paid, or to be paid, or administered by him, her or them, as the case may be, and why the duties on any such legacies, or any shares or residue of any such personal estate, have not been paid, or should not be forthwith paid according to law, and to make any such rule of court absolute in every case in which the same may appear to the said court to be proper and necessary for the better enforcing the payment of any of the said duties.

By the stat. 48 Geo. 3, c. 149, sect. 35, it is enacted, That from and after the passing of this Act, the probate of the will of any person deceased, or the letters of administration of the effects of any person deceased, heretofore granted, or to be hereafter granted, either before or upon or after the tenth day

of October one thousand eight hundred and eight, shall be deemed and taken to be valid, and available by the executors or administrators of the deceased, for recovering, transferring or assigning any debt or debts, or other personal estate or ef fects, whereof or whereto the deceased was possessed or entitled, either wholly or partially, as a trustee, notwithstanding the amount of value of such debt or debts, or other personal estate or effects, or the amount or value of so much thereof, or such interest therein, as was trust property in the deceased (as the case may be) shall not be included in the amount or value of the estate, in respect of which the stamp duty was paid on such probate or letters of administration.

By Sect. 36. That where the executors or administrators of [534] any person deceased shall be desirous of transferring or of receiving the dividends of any share, standing in the name of the deceased, of and in any of the government or parliamentary stocks or funds transferrable at the Bank of England, or of and in the stock and funds of the Governor and Company of the Bank of England, or of and in the stock and funds of any other company, corporation, or society whatsoever, passing by transfer in the books of such company, corporation, or society, under and by virtue of any such probate or letters of administration as aforesaid, and shall allege that the deceased was possessed thereof or entitled thereto, either wholly or partially, as a trustee, it shall be lawful for the said Governor and Company of the Bank of England, and for any such other company, corporation, or society as aforesaid, or their respective officers, for their indemnity and protection, to require such affidavit or affirmation of the fact, as hereinafter is mentioned, if the fact shall not otherwise satisfactorily appear; and thereupon to permit such executors or administrators to transfer the stock or fund in question, or receive the dividends thereof, without regard to the amount of the stamp duty on the probate of the will of the deceased, or the letters of administration of his or her effects; and where the executors or administrators of any person deceased shall have occasion to recover any debt or debts, or other personal effects, due or apparently belonging to the deceased, and shall allege that the deceased was possessed

thereof, or entitled thereto, either wholly or partially, as a trustee, it shall be lawful for the person or persons liable to pay or deliver such debt or debts, or other effects, to require such affidavit or affirmation of the fact as hereinafter is mentioned, if the fact shall not otherwise satisfactorily appear; and thereupon to pay, deliver, or make over the debt or debts, or other effects in question, to such executors or administrators, or as they shall direct, without regard to the amount of the stamp duty on the probate of the will of the deceased, or the [535] letters of administration of his or her effects: And where the executors or administrators of any person deceased shall have occasion to assign or transfer any debt or debts due to the deceased, or any chattels real, or other personal effects, whereof or whereto the deceased was possessed or entitled, and shall allege that the same respectively was or were due to or vested in the deceased, either wholly or partially, as a trustee, it shall be lawful for the person or persons, to whom or for whose use such debt or debts, chattels real, or other personal effects, shall be proposed to be assigned or transferred, to require such affidavit or affirmation of the fact as hereinafter is mentioned, if the fact shall not otherwise satisfactorily appear; and thereupon to accept the proposed assignment or transfer, without regard to the amount of the stamp duty on the probate of the will of the deceased or the letters of administration of his or her effects.

Sect. 37. That upon any such requisition as aforesaid the executor or executors, administrator or administrators of the deceased, or some other person or persons to whom the facts shall be known, shall make a special affidavit or affirmation of the facts and circumstances of the case, stating the property in question, and that the deceased had not any beneficial interest whatever in the same, or no other beneficial interest therein than shall be particularly mentioned and set forth (as the case may be) in trust for some other person or persons, whose name or names, or other sufficient description, shall be specified in such affidavit or affirmation, or for such purposes as shall be specified therein; and that the beneficial interest of the deceased, if any, in the property in question, doth not exceed a certain value

to be therein also specified, according to the best estimate that can be made thereof, if reversionary or contingent, and that the amount or value of the estate, for which the stamp duty was paid on the probate of the will of the deceased, or on the letters of administration of his or her effects, is sufficient to in[536] clude and cover such beneficial interest of the deceased, as well as the rest of the personal estate, whereof or whereto the deceased was beneficially possessed or entitled, and for which such probate or letters of administration shall have been granted, as far as the same have come to the knowledge of such executor or executors, administrator or administrators; and where the affidavit or affirmation of the facts and circumstances of the trusts shall be made by any other person than the executor or executors, administrator or administrators of the deceased, such executor or executors, administrator or administrators, shall make affidavit or affirmation, that the same are true to the best of his, her, or their knowledge, and that the property in question is intended to be applied and disposed of accordingly; which affidavits or affirmations shall be sworn or made before a Master in Chancery, ordinary or extraordinary, (who is hereby authorized to take the same, and administer the proper oath or affirmation for that purpose,) and shall be delivered to the party or parties requiring the same, and shall be sufficient to indemnify and protect the party or parties acting upon the faith thereof; and if any person or persons making any such affidavit or affirmation as aforesaid, shall knowingly and wilfully make false oath or affirmation, of or concerning any of the matters to be therein specified and set forth, every person so offending, and being thereof lawfully convicted, shall be subject and liable to such pains and penalties as by any law now in force persons convicted of wilful and corrupt perjury are subject and liable to.

By Sect. 43. Commissioners are authorized to remit penalties incurred before the passing of this Act, by non-payment of the duty on legacies, if the duty in arrear shall be paid on or before 31st January 1809.

Sect. 44. That in all cases not provided for by the preceding clause, where any receipt or discharge given for any legacy, or