Probate and Legacy Duties (Ireland) Act 1814
| Year | 1814 |
(54 Geo. 3) C A P. XCII.
[14th July 1814]
'WHEREAS the Provisions made to regulate and secure the Payment of Stamp Duties on Probates and Letters of Administration, and on Legacies, and on Property obtained by Intestacy inIreland , contained in an Act of Parliament passed in the Fifty second Year of His present Majesty's Reign, intituled Ireland;and to make more effectual Regulations for collecting and managing the said Duties , have been found insufficient, and it is necessary further to provide for the said Purposes; May it therefore please Your Majesty that it may be enacted; and be it enacted by The King'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, That, from and after the Commencement of this Act, so much of the said recited Actas purports to relate only to the Regulation or Payment of the said Duties on Probates or Letters of Administration, or on Legacies, or on Property obtained or claimed by, or under, or by reason of the total or partial Intestacy of any Person, shall stand and be repealed; save so far as the said Act directs that the said Duties shall be deemed and taken to be chargeable and payable only in respect of the Amount or Value of such Estate and Effects as shall be situated inIreland , and of such Legacies as shall be payble out of Estates and Effects in Ireland , and save also so far as the said Act relates to Trust Property becoming vested in Executors or Administrators; and save also so far as the said Act relates to the raising, levying, inflicting or recovering any Pain, Punishment, Penalty or Forfeit for or by reason of any Matter or Thing which shall have been done, committed or suffered, on or before the said Day, and save as to the Receipt, Collection or Application of any Duty or Sum which shall or may be payable on or before that Day.
II Administering Effects without proving Will, &c. within certain Period.
II. And, for the better securing the Payment of the Stamp Duties on Probates, Administrations and Legacies inIreland , be it enacted, That every Person who shall after the Commencement of this Act administer in Ireland the Personal Estate or any Part of the Personal Estate of any deceased Person, without having proved the Will of the deceased, or taken out Letters of Administration of such Personal Estate in Ireland within Twelve Calendar Months after the Death of such deceased Person, if he or she shall die after the Commencement of this Act (or with respect to Persons who shall have died before the Commencement of this Act, within Six Calendar Months after the Commencement of this Act), shall forfeit and pay the Sumof Forty PoundsBritish Currency.
III Probates taken out after proving Will valid though without Stamp.
III. And be it further enacted, That every Probate which shall be taken out by any Executor after the Will therein mentioned hath or shall have been proved, and Probate thereof hath been or shall have been duly obtained by another Executor named therein, shall and may be good, valid and effectual without any Stamp, to all Intents and Purposes, as if stamped; and that all Persons concerned in the writing or taking out the same shall be and they are respectively hereby freed and indemnified from and against all Pains and Penalties for or in respect thereof, in any manner whatsoever.
IV Executors, &c. to exhibit Inventory of Effects of Deceased, and afterwards, if necessary, amend it.
IV. And be it further enacted, That every Executor and Administrator of any deceased Person inIreland , who shall have lest a Personal Property of the Value of Two hundred Pounds or upwards, and all and every Person who shall administer or enter upon the Possession or Management of all or any Part of the Personal Estate of any such deceased Person, or who hath heretofore entered upon the Possession or Management of any personal or moveable Estate or Effects of such deceased Person, and hath not fully administered the same, whether such Person so acting shall have been next of Kin or Creditor, or other, and whether as Principal or as Agent for any Person or Persons, who or any of whom may be out of Ireland , shall, before disposing of or distributing any Part or remaining Part of such Estate or Effects, or at all Events within Six Calendar Months after the passing of this Act, or after taking Probate or Administration, or entering on the Possession or Management of any such Personal Estate, or of any Part thereof, exhibit upon Oath in the proper Ecclesiastical Court in Ireland , a full and complete Inventory or Statement of such Estate and Effects, so far as they shall have been recovered at the time of exhibiting such Inventory, or shall be known to be existing, distinguishing whether situate in Ireland or elsewhere; and also of all Debts due by the deceased at the time of his or her Death, and payable out of his or her Personal Estate; and the nature and kind thereof; and in case at any time or times thereafter, a Discovery shall be made of other Effects belonging to the deceased which on account of their not being known at the time were omitted in the said original Inventory, an additional Inventory or Inventories of the same shall in like manner be exhibited on Oath from time to time by any Person or Persons administering or assuming the Management or Disposal thereof, together with all such Debts due by such deceased Person as aforesaid as may not have been inserted in such former Inventory, any such Oath as aforesaid to be administered by the same Person or Persons, and in the same manner in all respects as is used on proving a Will; and in case any such Person or Persons shall neglect or refuse to exhibit any such Original or Additional Inventory, or shall knowingly omit to include any Part of such Estate and Effects therein, every Person so neglecting, refusing or omitting, shall forfeit the Sum of Forty Pounds for each such Neglect, Refusal or Omission.
V Legacy not paid without proper Receipt, &c.
V. And be it further enacted, That every Person, whether Executor, Administrator or otherwise, who shall administer the Personal Estate of any Person deceased, and shall retain, whether for his or her own Use or otherwise, any Legacy, or any Residue or Part of the Residue of such Personal Estate, shall in a reasonable time after the Death of the Person so deceased, be accountable to His Majesty, his Heirs and Successors, for any Duty which shall be then by Law payable on any Receipt or Discharge for any such Legacy, Residue or Part of Residue; and that if any Person, whether Executor, Administrator or otherwise, who shall administer the Personal Estate of any Person deceased, shall pay any Legacy, Residue, or any Part of Residue, without obtaining a Receipt duly stamped for the same, then such Person so administering shall be entitled to deduct thereout the Amount of the Stamp Duty, which shall be then payable on such Receipt; and in case he shall so deduct the same, the Amountof such Stamp Duty shall then immediately be a Debt from such Person so administering to His Majesty, his Heirs and Successors; and if any such Person so administering shall pay any such Legacy or Residue, or Part of Residue, without obtaining for the same a Receipt duly stamped, or without deducting the Amount of such Stamp Duty thereon, then and in every such case the Amount of such Stamp Duty thereon shall be a Debt to His Majesty, his Heirs and Successors, as well from the Person or Persons so administering as from the Person or Persons, Body or Bodies, to whom the same shall have been so paid respectively.
VI What deemed Legacies.
VI. And be it further enacted, That any Gist by any Will or Testamentary Instrument of any Person, which by virtue of 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 be charged upon or given out of any Real or Personal Estate, or Monies arising from the Sale of any Real Estate directed to be sold by any Will or Testamentary Instrument, shall be deemed and taken to be a Legacy within the Intent and Meaning of this Act, and of all Acts whereby any Stamp Duty is or shall be imposed, or in any wise relating to the Management or Collection of any Stamp Duty, whether the same shall be given by way of Annuity, or in any other Form, and whether the same shall be charged only on such Personal Estate, or charged also on the Real Estate of the Testator or Testatrix who shall give the same, except so far as the same shall be paid or satisfied out of such Real Estate, in a due Execution of the Will or Testamentary Instrument by which the same shall be given, and every Gist which shall have Effect as a , shall also be deemed a Legacy within the Intent and Meaning of this Act, and of all other such Acts as aforesaid.
VII Executors, &c. neglecting to pay Duties complained of to Court of Exchequer.
VII. And be it further enacted, That every case in which any Executor or Administrator, or other Person or Persons taking the Burthen of the Execution of the Will or other Testamentary Instrument, or the Administration of the Personal...
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