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" ... if the duty so assessed shall exceed the duty assessable according to the return made to the commissioners, and with which they shall have been dissatisfied, and if there shall be no appeal against such assessment, then it shall be in the discretion... "
Trevor's Taxes on Succession: A Digest of the Statutes and Cases (including ... - الصفحة 286
بواسطة Sir Charles Cecil Trevor - 1880 - عدد الصفحات: 384
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Practical Advice to Testators and Executors: Containing Much Useful ...

William Phippen - 1875 - عدد الصفحات: 264
...footing of such last-mentioned account and estimate, subject to appeal, as hereinafter provided ; and if the duty so assessed shall exceed the duty assessable...part of the expenses incident to the taking of such last-mentioned account and estimate on the interest of the successor in respect whereof the duty shall...

A Treatise on the Law of Executors and Administrators, المجلد 3

Sir Edward Vaughan Williams, Walter Vere Vaughan Williams - 1877 - عدد الصفحات: 916
...footing of . such last mentioned account and estimate, subject to appeal, as hereinafter provided ; and if the duty so assessed shall exceed the duty assessable...appeal against such assessment, then it shall be in the diseretion of the commissioners, having regard to the merits of each case, to charge the whole or any...

Summary of the Law of Intestate Succession in Scotland: With a ..., كتاب 120

Peter Hay Cameron - 1884 - عدد الصفحات: 556
...the account with which the Commissioners felt dissatisfied, the Commissioners may in their discretion charge the whole or any part of the expenses incident to the taking of the account for them as an increase of the duty ; and if it is an appeal, the payment of expenses shall...

Summary of the Law of Intestate Succession in Scotland: With a ..., كتاب 120

Peter Hay Cameron - 1884 - عدد الصفحات: 556
...the account with which the Commissioners felt dissatisfied, the Commissioners may in their discretion charge the whole or any part of the expenses incident to the taking of the account for them as an increase of the duty ; and if it is an appeal, the payment of expenses shall...

The Scots Statutes Revised ...: The Public General Statutes Affecting ...

Scotland - 1900 - عدد الصفحات: 516
...footing of such last-mentioned account and estimate, subject to appeal as herein-after provided ; and if the duty so assessed shall exceed the duty assessable...part of the expenses incident to the taking of such last-mentioned account and estimate on the interest of the successor in respect whereof the duty shall...

The Scots Statutes Revised ...: The Public General Statutes Affecting ...

Scotland - 1900 - عدد الصفحات: 594
...appeal to a court in the same manner as in any case of succession duty as herein-after provided. (2.) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there...

Law Relating to Clubs

John Wertheimer - 1903 - عدد الصفحات: 278
...appeal to a court in the same manner as in any case of succession duty as hereinafter provided. (2.) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there...

Land Valuation Under the Finance (1909-10) Act, 1910: The New Land Duties ...

Clement Edward Davies - 1910 - عدد الصفحات: 496
...Commissioners' assessment, then it is in the Oommiseioners' discretion, having regard to the merits, to charge the whole or any part of the expenses incident to the taking of the account by them, and add those expenses on to the duty and recover them with the duty from the...

The Law Relating to the Duties on Land Values and Mineral Rights: And to the ...

Edwin Max Konstam - 1910 - عدد الصفحات: 478
...appeal to a court in the same manner as in any case of sucvession duly as hereinafter provided. (2) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there...

Duties on Land Values: Being an Examination of Part I. of the Finance (1909 ...

George Harris Devonshire, Frank Victor Samuel - 1910 - عدد الصفحات: 464
...themselves for that purpose, and to assess the duty on the footing of such lastmentioned account. (2) If the duty so assessed shall exceed the duty assessable according to the account rendered to the Commissioners, and with which they shall have been dissatisfied, and if there...




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