in Scotland. Judgment given by Lord Gillies, 10 February, 1841.

Property in this country belonging to a foreigner who dies abroad and appoints an English executor, and bequeaths to English legatees, is not liable to legacy duty.

A testator, born in America in 1764, went to Scotland, when a minor, for the purposes of education, and after he had attained his majority, in 1788 sailed for India, describing himself in the ship's books as an American; he remained in India thirty years, when he returned to Europe, leaving the bulk of his property in Bengal; and afterwards, having been in America, visited England, Scotland, and the Continent, when he returned to America, entered into agricultural pursuits there, and continued to draw his property to that country, until his death at New York in 1826. Held, that he was an American citizen. In re Bruce, 2 Crompton and Jervis, 436.

Acting under Probate of Will, or Letters of Administration, granted

by the

Court of

thousand eight hundred and

Name of the Legatee or next of Kin.

Degree of Rela-
tionship to be
here stated.

Describe the Na-1
ture of the Be- Price
quest, and if Re- of
sidue, state what Stocks.
Part or Share.

Rate

Value. Duty
per
Cent.

of Amount of Duty.

£

RECEIVED the

Share of Residue above mentioned, having first allowed or paid

day of

18

for the duty thereon.

the Sum of

for Duty on Account of the within-mentioned Legacy.

PENALTIES.-The Receipt must be dated on the Day of signing, and the Duty paid within twenty-one days after, under a Penalty of £10 per Cent. on the amount of the Duty; and if the Duty be not paid within three months from the date of the Receipt, a penalty will be incurred of £10 per Cent. on the amount or value of the Legacy: and the Commissioners of Stamps cannot, under any circumstances, stamp a Receipt on which the Duty shall not be paid within the time limited, unless the Penalty be also paid.

Note.-Rents, Interests, or Dividends of Legacies, down to the Date of the Receipt, must be added to the Legacy, and Duty paid thereon,

Acting under Probate of Will, or Administration with Will an

nexed, granted by the

Court of

on the

day of

one thousand eight hundred and

RECEIVED the

Amount of the
Allowed the

Year's Annuity
Payment of Duty

Balance Received.... £

RECEIVED (B)

the day

day of

18

the

being the

Year's payment

for the Duty thereon.

of my Annuity above-mentioned, having first allowed or paid

For Penalties, see Legacy Receipt.

for Duty on Account of the within-mentioned Annuity.

OBSERVE.-The Duty on Annuities is payable by four Annual Instalments in the first four years from the commencement of the Annuity, and a penalty will be incurred if each of the succeeding Instalments of Duty be not paid in due time.

Should the Annuitant die before the four years have expired, the dute of his or her death must be communicated, in writing, to the Comptroller of the Legacy Duties.

TABLE I.

The Values of an Annuity of £100 per Annum, held on a Single Life, and payable Yearly.