This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1839 Excerpt: ... CHAPTER X. OF THE PAYMENT OF THE LEGACY DUTY. 1. The Rate of Duty payable 214. 2. Regulations for the Payment of the Duly. 215. The legacy duty is a per centage tax upon the clear benefit derived under the will, or from the estate of the deceased, by any person liable to the tax. It is now levied according to the rates imposed by stat. 55 Geo. 3, c. 184, but is chiefly regulated by stat. 36 Geo. 3, c. 52, and though not a stamp duty, is under the management of the commissioners of stamps. A due compliance with these statutes is so essential, that it has been thought expedient to give the principal clauses at length. 1. The Rate of the Duty payable. Rates of By stat.55 Geo' 3 c. 184 tne Rates of Duty duty, 55 G. set out in the following tabular form are payable 3, c. 184. T..... on Legacies, Annuities, and Residues, of the amount or value of 20/. or upwards (a); that is to say, (a) Where the Testator, Testatrix, or Intestate shall have died after the 5tli day of April 1805. For every legacy, specific or pecuniary, or of any other dethe duty to 2. Regulations for the Payment of the Duty. The first five sections of the act do not now con-RegUIacern executors or administrators. By sec. 6, the t'ons 36 legacy duty shall be paid by the executor or admi-Bywh'om be paid. scription, of the amount or value of 20/. or upwards, given by any will or testamentary instrument, of any person, who shall have died after the 5th day of April 1805, either out of his or her personal or moveable estate, or out of or charged upon his or her real or heritable estate, or out of any monies to arise by the sale, mortgage, or other disposition of his or her real or heritable estate, or any part thereof, and which shall be paid, nistrator upon retaining the legacy or residue, whether i...