Executors, &c. neglecting to

pay Duties complained of to Court of Exchequer.

Commiffioners

of Stamps to provide Forms for Receipts agreeably to Schedule A.

Legacies by Annuities valued and

VII. And be it further enacted, That every cafe in which any Executor or Adminiftrator, or other Perfon or Perfons taking the Burthen of the Execution of the Will or other Teftamentary Inftrument, or the Administration of the Perfonal Eftate of Perfon any deceased, or any Truftee, or any other Perfon to whom any Real Eftate fhall be devised to be fold, or who shall be entitled to any Real Eftate fubject to any Legacy, fhall not have paid any Stamp Duties which fhall from time to time be payable by Law on any Receipts or Difcharges for any Legacy, or for any Refidue, or Part of any Refidue, pursuant to the Directions of this Act, within a proper and reasonable time, it fhall and may be lawful for His Majesty's Court of Exchequer in Ireland, upon Application to be made for that Purpofe on behalf of the faid Commiffioners of Stamp Duties, upon fuch Affidavit or Affidavits as to the faid Court may appear to be fufficient, to grant a Rule, requiring fuch Executor, Adminiftrator, Truftee, or other Perfon or Perfons, to fhew cause why he, fhe or they fhould not deliver to the faid Commiffioners of Stamp Duties, an Account upon Oath of all the Legacies and of all the Property refpectively paid or to be paid or adminiftered by fuch Executor or Adminiftrator, or other Perfon or Perfons, or given or be queathed to fuch Trustee or other Perfon entitled to any Real Eftate, fubject to any fuch Legacy as the cafe may be, and why the Duties on any fuch Legacies, or any Shares or Refidue of fuch Eftate Real or Perfonal have not been paid, or fhould not be forthwith paid according to Law, and to make any fuch Rule of Court abfolute in every cafe in which the fame may appear to the faid Court to be proper and neceffary for enforcing the Payment of any of the faid Duties, together with the Cofts of fo recovering the fame.

any

VIII. And, in order that all Perfons may be enabled to take Receipts and Discharges on the Payment or Satisfaction of any Legacy or Refidue of any Perfonal Eftate or any Part thereof, according to the Directions prescribed by this Act, be it further enacted, That it fhall and may be lawful for the faid Commiffioners of Stamp Duties, from time to time to provide fufficient Quantities of Paper adapted for fuch Receipts or Difcharges as aforefaid, and to caufe to be printed thereon the Form of Words in the Schedule hereunto annexed marked A.; and it alfo fhall be lawful for any of His Majesty's Subjects requiring fuch Receipts or Discharges to cause the fame to be duly filled up with Sums, Names and Date, according to the Provifions before mentioned, and alfo upon any Vellum or Parchment, or upon any other Paper not provided by the faid Commiffioners, to use the like Form whenever there fhall be Occafion.

IX. And be it further enacted, That the Value of any Legacy given by way of Annuity, whether payable annually or otherwife, for any Life or Lives, or for Years determinable on any Life or Duties calculated Lives, or for Years or other Period of time, fhall be calculated, and according to Tables annexed. the Duty chargeable thereon, fhall be charged according to the Tables marked Ï. II. and III. to this A&t annexed; and the Duty chargeable on fuch Annuity fhall be paid by Four equal Payments, the First of which Payments of Duty fhall be made before or on completing the Payment of the First Year's Annuity, and the Three others of fuch Payments of Duty fhall be made in like manner fucceffively, before or on completing the refpective Payments of the Three fucceeding Years Annuity refpectively; and the Value of any

fuch

fuch Annuity, if determinable upon any Contingency befides the
Death of any Perfon or Perfons, fhall be calculated without regard
to fuch Contingency: Provided always, that if any fuch Annuity Provifo.
fhall determine by the Death of any Perfon before Four Years Pay-
ment of fuch Annuity fhall become due and payable, then and in
fuch cafe the Duty fhall be payable in proportion only to fo many
of the Payments of the faid Annuity as actually accrued and became
due and payable; and in cafe any fuch Annuity fhall at any time
determine upon any other Contingency than the Death of any Perfon
or Perfons, then and in fuch cafe not only all Payments of Duty
which would otherwife become due after the happening of fuch Con-
tingency, if any fuch would become due, fhall ceafe, but it fhall be
lawful for the Perfon or Perfons who fhall have paid any Duties which
fhall have previously become due, to apply for and obtain a Return
of fo much of the Duty fo paid, as will reduce the fame to the like
Duty as would have been payable by fuch Perfon or Perfons for
fuch Annuity, calculated according to the Term for which the fame
shall have endured; which Abatement the faid Commiffioners for the
Management of the Stamp Duties fhall fettle and determine, accord-
ing to the Tables in the Schedule hereunto annexed, and shall cause
the Amount of such Abatement to be paid to the Perfon or Perfons
entitled to the fame, out of any Monics in their Hands, arifing from
the Duties impofed by this Act.

X. And be it further enacted, That the Value of any Legacy given by way of Annuity for any Life or Lives, or for Years de terminable on any Life or Lives, or for Years or other Period of time, and charged on and made payable out of any other Legacy or Legacies, fhall be calculated, and the Duty fhall be charged thereon in the fame manner as hereinbefore directed with refpect to other Annuities; and the Duty on the Legacy charged with fuch Annuity, if any Duty fhall be payable for fuch Legacy, fhall be calculated on the Value of fuch Legacy, after deducting the Value of fuch Annuity; and the Duty for fuch Annuity shall be paid by the Perfon or Perfons entitled to the Legacy or Legacies charged with fuch Annuity, by Four equal Payments, in the fame manner as the fame would be payable according to the Provifions hereinbefore contained, if fuch Annuity had been a direct Gift to the Annuitant, and subject to the like Provifo in cafe fuch Annuity shall determine before four Years Payment fhall become due; and the Payment which fhall be made for fuch Duty fhall be retained by the Person or Persons paying the fame, out of the first Four Years Payments of fuch Annuity, if fo many fhall become due, or out of fo many of fuch Payments as fhall become due, by equal Portions.

Value of Annuities payable out of Legacies, and Duty calculated according to Tables, and Duty charged on Value of fuch Legacies after deducting Aa

nuities, &c.

on Sums necef. fary for pur

chife.

XI. And be it further enacted, That the Duty payable upon any Duty on Lega Legacy given by way of Direction to purchafe with any Perfonal cies given to Eftate of the Teftator or Teftatrix, or any Part thereof, an Annuity purchale Ammi of a certain Amount for the Life or Lives of any Perfon or Per- ties calculated fons, or any other Term, fhall be calculated upon the Sum neceffary to purchafe fuch Annuity, according to the Tables before mentioned, and fhall be deducted from fuch Sum, and paid as in the cafe of other pecuniary Legacies; and the Perfon or Perfons paying or fatisfying fuch Legacy, and the Perfon or Perfons for whofe Benefit the fame fhall be paid or fatisfied, fhall be discharged, by Payment of fuch Duty fo calculated as aforefaid, from all other

Bb 3

Demands

Duty on Lega-
cies when Value
only atcertained
by Application
of allotted Fund

charged on
Money as ap-
plied.

How Duty on Legacies enjoy ed by Perfons in

Succeffion or having partial Interests therein charged.

Demands in refpect of the Duty payable on fuch Legacy; and the Annuity to be purchased for the Benefit of the Perfon or Perfons to be entitled to the Benefit of fuch Legacy fhall be reduced in proportion to the Amount of the Duty payable thereon as aforefaid, fuch Reduction to be calculated in the fame manner as the Duty fo payable is hereinbefore directed to be calculated; and the Purchafer of fuch reduced Annuity, together with the Payment of fuch Duty, fhall fatisfy and difcharge fuch Legacy as fully as if an Annuity had been purchased equal in Amount to the Annuity so directed to be purchased.

XII. And be it further enacted, That if any Benefit shall be given by any Will or Teftamentary Inftrument, in fuch Terms that the Amount or Value of fuch Benefit can only be ascertained from time to time by the actual Application for that Purpose of the Fund allotted for fuch Purposes, or made chargeable therewith; or if the Amount or Value of any Benefit given by any Will or Teftamentary Instrument cannot, by reafon of the form or manner of the Gift, be fo afcertained that the Duty to which the fame fhall be then fubject can be charged thereon under any other of the Directions herein contained, then and in every such case, fuch Duty shall be charged upon the feveral Sums of Money or Effects which fhall be applied from time to time for the Purposes directed by fuch Will or Teftamentary Inftrument, as feparate and diftinct Legacies or Bequests, and shall be paid out of any Fund which may be applicable for such Purposes, or charged with answering the fame.

XIII. And be it further enacted, That the Duty which fhall from time to time be payable on a Legacy or Refidue, or Part of Refidue of any Perfonal Estate given to or for the Benefit of, or fo that the fame shall be enjoyed by different Perfons in Succeffion, who fhall be chargeable at one and the fame Rate with the Stamp Duties which fhall then be payable, fhall be charged upon and paid out of the Legacy or Refidue, or Part of Refidue fo given, as in the cafe of a Legacy to One Perfon; and where any Legacy, or Residue or Part of Refidue, fhall be given to or for the Benefit of, or so that the fame shall be enjoyed by different Perfons in Succeffion, fome or One of whom shall be then chargeable with no Duty, or fome Two or more of whom fhall be chargeable with different Rates of Duty, fo that One Rate of Duty cannot be immediately charged thereon, all Perfons who under or in confequence of any fuch Bequest fhall be entitled for Life only, or for any other temporary Interest, shall be chargeable with the Duty in refpect of fuch Bequeft in the fame manner as if the Annual Produce thereof had been given by way of Annuity; and fuch Perfons refpectively fhall be fo chargeable with fuch Duty, and the fame fhall be payable when they fhall refpectively become entitled to and begin to receive fuch Produce; and where any other partial Intereft fhall be given or fhall arife out of such Property fo to be enjoyed in Succeffion, the Duty on fuch partial Intereft fhall be charged and paid in the fame manner as the Duty is herein before directed to be charged and paid in like cafes of partial Interests charged on any Property given otherwise than to different Perfons in Succeffion; and all and every Person or Persons who shall become abfolutely entitled to any fuch Legacy or Residue, or Part of Refidue to be enjoyed in Succeffion, fhall, when and as fuch Perfon or Perfons refpectively shall receive the fame, or begin to enjoy

the

the Benefit thereof, be chargeable with and pay the Duty for the fame, or fuch Part thereof as fhall be fo received, or of which the Benefit shall be fo enjoyed, in the fame manner as if the fame had come to fuch Perfon or Perfons immediately on the Death of the Perfon by whom fuch Property fhall have been given to be enjoyed, or in fuch manner that the fame fhall be enjoyed in Succeffion.

XIV. And be it further enacted, That the Duty which fhall Duty by whom from time to time be payable on any Legacy or Refidue, or Part payable. of Refidue, fo given to or fo to be enjoyed by different Perfons in Succeffion, upon whom the Duty fhall be chargeable at one and the fame Rate, fhall be deducted and paid by the Perfon or Perfons having or taking the Burthen of the Execution of the Will or Teftamentary Inftrument under which the Title thereto shall arife upon Payment or other Satisfaction or Discharge of every or any Part of fuch Legacy or Refidue, or Part of Refidue, to any Trustee or Trustees, or other Perfon or Perfons to whom the fame fhall be payable or paid, in Truft or for the Benefit of the Perfons fo entitled thereto in Succeffion; and if the fame fhall not be fo paid or fatisfied to any fuch Truftee or Truftees, then fuch Duty shall be deducted and paid out of the Capital of the Property fo given, upon Receipt, by any of the Perfons fo entitled in Succeffion of any Produce of fuch Capital or any Part thereof, according to the Amount of the Capital of which fuch Produce fhall be fo received; and where the Duty chargeable upon any such Bequest for the Benefit of or to be enjoyed by different Perfons in Succeffion, shall be chargeable at different Rates, fo that the fame cannot be paid at one and the fame time, but must be paid in Succeffion as aforefaid, then and in fuch case all and every the Perfon and Perfons having or taking the Burthen of the Execution of the Will or Teftamentary Inftrument, in which fuch Bequeft fhall be contained, fhall be chargeable with fuch Duties in Succeffion, in the fame manner as fuch Perfons would be chargeable with the like Duties in cafe of immediate Bequefts, unless the Property bequeathed shall have been paid, or otherwife fatisfied to or vested in any Trustees or Trustee as aforefaid, in which cafe fuch Trustees or Trustee, or his, her or their Representatives, fhall be chargeable with the Duties then payable for or in respect of such Property so vested in him, her or them, refpectively, in fuch and the fame manner as if he, fhe or they had taken the Burthen of the Execution of the Will or Teftamentary Inftrument by which fuch Bequeft fhall have been made; and in like manner, where any partial Intereft fhall be given, or fhall arife out of any fuch Property fo to be enjoyed in Succeffion, and fuch partial Interest shall be satisfied or paid by the Perfon or Perfons fo enjoying fuch Property, fuch Perfon or Perfons fhall be chargeable with the Duties then payable for and in refpect of fuch partial Intereft, and fhall retain and pay the fame accordingly, in fuch and the fame manner as if he, fhe or they had taken the. Burthen of the Execution of the Will or Teftamentary Inftrument by which fuch partial Intereft fhall have been created; and in all fuch cafes the Perfon or Perfons fo chargeable with Duty, fhall be Debtors to The King's Majefty, his Heirs and Succeffors, in like Debtors to The manner, and shall be fubject to the like Penalties, as the Perfon or King. Perfons having or taking the Burthen of fuch Will or Teftamentary Inftrument fhall from time to time be chargeable and subject to.

Bb 4

XV. Pro

I late, &c. while enjoyed

in Kind, not liable to Duty

till in Poffeffion

of Perions

having Power to difpofe thereof.

Duty on Legacies enjoyed in Succeffion charged as fuch,

whether taken under Wills or by Intestacy.

Duty on Lega

cies in Joint

Tenancy paid in
Proportion to
Intereft of
Parties.

Provifo.

XV. Provided always, and be it further enacted, That no Duty fhall at any time be paid on any Articles of Plate, Furniture or other Things not yielding any Income, and given to and for the Benefit of, or fo as that the fame be enjoyed by different Perfons in Succeffion, whilft the fame fhall be fo enjoyed in Kind only, by any Perfon or Perfons not having any Power of felling or difpofing thereof, fo as to convert the fame into Money or other Property yielding an Income; but if the fame fhall be actually fold or difpofed of, or fhall come to any Perfon or Perfons having Power to sell or dispose thereof, or having an absolute Interest therein, then and in each and every fuch cafe the fame Duty fhall be chargeable and paid thereon as if the fame had been originally given abfolutely and with full Power to fell and difpofe thereof, and fhall be chargeable upon and paid by the Perfon or Perfons for whofe Benefit the fame fhall be fold, or who fhall have Power to fell or difpofe thereof, or any abfolute Interest therein, and shall become the Debt of fuch Perfon or Perfons, but fhall not be a Charge on any Perfon or Perfons by reason of his, her or their having affented to fuch Bequeft as the Perfon or Perfons having or taking the Burthen of the Execution of the Will or Teftamentary Inftrument by which fuch Bequest shall have been made.

XVI. Provided always, and be it further enacted, That where any Legacy, or any Refidue or Part of Refidue, fhall be so given by any Will or Teftamentary Inftrument, that different Perfons fhall become entitled thereto in Succeffion, the Duty shall be charged thereon, as given to be enjoyed in Succeffion, whether the Perfon or Perfons entitled thereto shall take the fame under or by virtue of fuch Will or Teftamentary Inftrument, and the Difpofitions therein contained, or in Default of fuch Dispositions, and as entitled by Intestacy.

XVII. And be it further enacted, That where at any time any Legacy, or any Refidue, or Part of Refidue, fhall be given to or for the Benefit of any Perfon or Perfons in Joint Tenancy, some or One of whom shall be then chargeable with any Stamp Duty, and fome or One of whom shall not be fo chargeable, or where Two or more of fuch Joint Tenants fhall be chargeable according to different Rates of Duty, then and in every of faid cafes all and every the Perfon or Perfons chargeable with Duty, shall pay fuch Duty in proportion to the Intereft of fuch Perfon or Perfons refpectively, and to the Rates at which they shall be fo chargeable refpectively in fuch Bequeft; and if any Perfon or Perfons fo chargeable with fuch Duty, and entitled in Joint Tenancy as aforefaid, fhall become entitled by Survivorship, or by Severance of the Joint Tenancy, to any larger Intereft in the Property bequeathed than that in refpect of which fuch Duty fhall have been paid, then and in fuch case all and every fuch Perfon or Perfons fo becoming entitled by Survivorship, or by Severance, fhall be charged with the fame Duty as if the Property which fuch Joint Tenant or Joint Tenants fhall fo become entitled to had been then originally given to or for the Benefit of fuch Perfon or Perfons only: Provided always, that if any Duty fhall have been previously paid in refpect of any Property to which any fuch Joint Tenant fhall fo become entitled, fuch Duty fo previously paid fhall be deducted and allowed out of the Duty to which fuch Joint Tenant would then become liable