The Succession Duty Act: (16 & 17 Vict. C. 51) : with Introduction, Notes, and Index, and an Appendix Containing the Legacy Duty ActsJ. Crockford, 1853 - 111 pages |
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Common terms and phrases
according accrue administration aforesaid Ages amount or value annuity of 1007 annum applied assessment Barrister-at-Law become entitled benefit brother or sister cessor chargeable with duty charged clear residue commis Commissioners of Stamp Court of Exchequer death deducting deemed deliver devolved directed disposition duties on legacies duty in respect duty payable duty thereon effect Elder Lives entitled thereto executors given half-bound intestacy joint continuance joint tenancy lawful Legacy Duty Acts legacy or residue liable Majesty manner ment moneys to arise pay the duty payment of duty penalties person and persons person dying person or persons personal estate personal property persons entitled persons in succession perty pounds per centum power of appointment predecessor Price real estate real property receipt or discharge respect thereof satisfied sect session sioners Stamp Duties succession duty successor TABLE II.-(Continued taking the burden testamentary instrument tion value thereof Younger Lives
Popular passages
Page 103 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the clear value of such interest in such property.
Page 3 - Act, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation, and...
Page 1 - Most Gracious Sovereign, , WE, your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the...
Page 5 - Act, over property, he 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 property or interest thereby appointed as a succession derived from the donor of the power...
Page 79 - December, one thousand seven hundred and thirty-three, there shall be raised, levied, collected and paid, unto and for the use of his Majesty, his heirs and successors...
Page 5 - ... accruing to any person or corporation upon the extinction or determination of such charge, estate or interest...
Page 94 - Accountant-General shall give his certificate as usual in such cases, on production of the certificate of the Commissioners of Stamps, that the duty thereon has been duly paid ; and such payment into the bank shall be a sufficient discharge for the money so paid in, provided the duty be also paid thereon as aforesaid...
Page 23 - ... when taking effect, or so much as will reduce the same to the amount which would have been assessed in respect of the actual duration or extent of the estate or interest enjoyed. Such return of tax shall be made in the manner provided by section two hundred and twenty-five of this article.
Page 103 - ... or have devolved, to or for the benefit of a brother or sister of a grandfather or grandmother of the deceased, or any descendant of a brother or sister of a grandfather or grandmother of the deceased, a duty at and after the rate of six pounds per centum on the amount or value thereof.
Page 104 - Canada, in pursuance of the said section, the said privileges, powers, or immunities; and it is expedient to remove such doubts: Be it therefore enacted by the Queen's most excellent Majesty, by and with the advice and consent of the Lords spiritual and temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows : 1.