to answer the objections or observations so made as abovementioned, in any other manner than by sending back the papers with the answer annexed thereto through the distributor's hands, will only occasion delay. The directions of the office, as specified in the notes of the examining officer, should, however, be immediately attended to, and the papers re-delivered to the distributor, in order to prevent their being written for by the office, as will be the case if they should not be found to be included in the distributor's next monthly transmission.

The legacy duties on property located in Ireland, and administered there, are distinct from those which are imposed by the British Acts of Parliament. If, however, the executor of an Irish estate, reside in Great Britain, he may pay the Irish duty into the Stamp Office in London, leaving therewith the legacy receipts and other necessary documents, which will be forwarded to Dublin to be stamped and registered, and then returned to the office in London, to be re-delivered to the parties to whom they belong, or to be explained and corrected, and re-transmitted to Dublin in case there be any error therein. And in like manner English legacy duty which is payable by an executor or administrator living in Ireland, may be paid into the Stamp Office in Dublin, under a similar arrangement for the transmission and return of the papers.

The mode of paying the duties, whether in town or country, having been thus detailed, the main object of the book, which is to explain how the duties are charged by the Acts of Parliament on the property of deceased persons, according to the various modes in which such property may be bequeathed by will, or may descend by intestacy, will now be proceeded with.

It must not, however, be omitted, that by the 55th Geo. III. c. 184, which is the act imposing the present rates of duties, a distinction is made between the wills and administrations of persons who died before the 5th April,

1805, and those who have died since that time. Under the former, personal estate only is liable to duty; the rates of duty to collaterals and strangers are lower than under the latter, and property passing to lineal ancestors or descendants, is liable to no duty at all. These are all the distinctions occasioned by the circumstance of the death of the testator or intestate having happened before or after the 5th of April, 1805.

PART III.

An Abstract of the Acts 36th Geo. 3, c. 52, 45th Geo. 3, c. 28, and other Statutes relating to Legacy Duties, with Observations on the several Clauses and Illustrations of their Practical Effect, in the Assessment and Calculation of Duties in every variety of Bequest.

THE first five sections of the 36th Geo. III. c. 52, are of the general character of initiatory provisions in revenue acts, and it will be sufficient to take a mere glance at them.

Section 1st repeals the duties on receipts or discharges § 1st. for legacies, previously payable.

It is to be observed upon this section, that it is expressly stated, that the duties thereby repealed, attached only upon the receipt or discharge which should be given for the legacy, and not upon the legacy itself; so that if no receipt or discharge was given, no duty was demandable.

Section 2nd imposes the new duties (since repealed, for $ 2nd. the purpose of enacting higher duties), varying in rate according to the degree of consanguinity between the deceased and the legatee, upon the legacy itself.

It is to be observed, that the duties are only imposed upon the estates of persons dying after the passing of the act. The old duties still remained payable in cases where the deceased died before the passing of the act; but this principle is altered by the subsequent acts, as will be seen when those acts shall be noticed.

Section 3rd places the duties under the management of § 3rd. the commissioners of stamps.

Section 4th directs that the commissioners of stamps shall § 4th. appoint receivers of the duties in the several counties, &c. and keep books, &c.

$5th.

$ 6th.

Section 5th directs that the commissioners of stamps shall provide printed forms of receipts, &c., upon which discharges for legacies shall be filled up.

Section 6th determines that in all cases in which it shall not be otherwise provided for, the stamp duty shall be paid by executors and administrators on paying or retaining legacies; and that if any person shall retain for his own use, or pay a legacy without accounting for the duty, having, in the case of a payment, deducted the duty from the legatee, the duty shall be a debt to the crown from such person; and should he not have deducted the duty from the legatee, the duty shall be a debt to the crown, from both executor and legatee.

Upon this section it may be observed, that to throw the responsibility upon the executor, who, except as to his own legacy, can have no personal interest in withholding the payment of the duty, and to make it payable at the time of paying the legacy, when, having the fund in hand, he would be able to deduct it, was obviously the wisest policy, with regard both to time and person, that could be adopted for the security of the revenue, and was at the same time unattended with any hardship towards executors; inasmuch as they would always have the means of their safety in their own power. The responsibility of the legatee is very justly confined to the case of his receiving his legacy without the deduction of the duty, for there would be a great hardship in his being called upon for payment of the duty if he had already left the amount in the hands of the executor.

This clause applies to various descriptions of absolute legacies, and will be illustrated by the following bequests.

1. A SIMPLE PECUNIARY LEGACY TO An adult. I, Robert Manners, of Broad Street, Bishopsgate, in the city of London, merchant, do make and publish this my last will and testament, in manner and form following, that is to say,

I give and bequeath to my friend, James Saunders, two thousand pounds sterling.

In this case it is only necessary to say that the executor, if he should pay the legacy within twelve months from the testator's decease, must deduct the duty of ten pounds per cent. (being two hundred pounds) from the amount of the legacy, and pay the balance to the legatee, from whom he must take a receipt on the printed form, filled up in the manner following:

FORM.-No. I.

LEGACY RECEIPT-STAMPS AND TAXES.

REGISTER K. M.

No. 1.

1834.

(A) Or Real.

Names of the Executors or Administrators, Devisees in Trust, or Heir at

Law, with their Residence and Profession.

Folio 140.

ON ACCOUNT of the personal (A) estate of Robert Manners, late of Broad Street, Bishopsgate, in the city of London, who died on the 8th day of January, one thousand eight hundred and thirty-four.

Richard Manners, of America Square, Merchant,

and

Edward Manners, of Portland Place, Esq.

Acting under probate of will, granted by the Prerogative Court of Canterbury, on the 21st day of February, one thousand eight hundred and thirty-four.