Gambar halaman
PDF
ePub

No Will to bo revoked by Pre

other Will

Will shall have any Effect un. less executed as a Will.

revoked by or Woman shall be revoked by his or her Marriage (except a Will Marriage.

made in exercise of a Power of Appointment, when the Real or Personal Estate thereby appointed would not in default of such Appointment pass to his or her Heir, Customary Heir, Executor, or Adminis. trator, or the Person entitled as his or her pext of Kin, under the Statute of Distributions).

XIX. And be it further enacted, That no Will shall be revoked by

any Presumption of an Intention on the Ground of an Alteration in sumption. Circumstances. No Will to XX. And be it further enacted, That no Will or Coulicil, or any be revoked Part thereof, shall be revoked otherwise than as aforesaid, or by but by an:

another Will or Codicil executed in manner herein-before required, or Codicil, or by some Writing declaring an Intention to revoke the same, and or by a Writing exe

executed in the Manner in which a Will is herein-before required to cuted like a be executed, or by the burning, tearing, or otherwise destroying the Will, or by same by the Testator, or by some Person in his Presence and by his Destruction.

Direction, with the intention of revoking the same. No Altera- XXI. And be it further enacted, That no Obliteration, Interlination in a

ation, or other Alteration made in any Will after the Executia thereof shall be valid or have any Effect, except so far as the Words or Effect of the Will before such Alteration shall not be apparent, usless such Alteration shall be executed in like Manner as herein. before is required for the Execution of the Will; but the Will, with such Alteration as Part thereof, shall be deemed to be duly executed if the Signature of the Testator and the Subscription of the Witnesses be made in the Margin or on some other Part of the Will opposite or near to such Alteration, or at the Foot or End of or opposite to a Memorandum referring to such Alteration, and written at the End or some other Part of the Will.

XXII. And be it further enacted, That no Will or Codicil, or any Part thereof, which shall be in any Manner revoked, shall be revived

otherwise than by the Re-execution thereof, or by a Codicil executed than by Re- in manner herein-before required, and showing an Intention to revive or a Codicil the same; and when any Will or Codicil which shall be partly to revive it. revoked, and afterwards wholly revoked, shall be revived, such

Revival shall not extend to so much thereof as shall have been revoked before the Revocation of the whole thereof, unless an Intention to the contrary shall be shown.

XXIII. And be it further enacted, That no Conveyance or other

Act made or done subsequently to the Execution of a Will of or inoperative relating to any Real or Personal Estate therein comprised, except an by any sub- Act by which such Will shall be revoked as aforesaid, shall prevent sequent Conveyance the Operation of the Will with respect to such Estate or Interest in

such Real or Personal Estate as the Testator shall have power to

dispose of by Will at the Time of his Death. A Will shall XXIV. And be it further enacted, That every Will shall be con

strued, with reference to the Real Estate and Personal Estate comspeak from prised in it, to speak and take effect as if it had been executed the Death of immediately before the Death of the Testator, unless a contrary

Intention shall appear by the Will. A Residuary XXV. And be it further enacted, That, unless a contrary IntenDevise shall

tion shall appear by the Will, such Real Estate or Interest therein as Estates com- shall be comprised or intended to be comprised in any Devise in such prised in

Will contained, which shall fail or be void by reason of the Death of the lapsed and

Devisee in the Lifetime of the Testator, or by reason of such Devise

No Will revoked to be revived otherwise

A Devise not to be rendered

or Act.

be con. strued to

the Tesiator

include

vises.

a

[ocr errors]

and

[ocr errors]

Lands.

include Es

[ocr errors]

ment.

being contrary to Law or otherwise incapable of taking effect, shall void Debe included in the Residuary Devise (if any) contained in such Will.

XXVI. And be it further enacted, That a Devise of the Land of A general the Testator, or of the Land of the Testator in any Place or in the Devise of Occupation of any Person mentioned in his Will, or otherwise tor's Lands described in a general Manner, and any other general Devise which shall inwould describe a Customary, Copyhold, or Leasehold Estate if the cludo CopyTestator had no Freehold Estate which could be described by it, Leasehold shall be construed to include the Customary, Copyhold, and Lease- as well as hold Estates of the Testator, or his Customary, Copyhold, and Leasehold Estates, or any of them, to which such Description shall extend, as the Case may be, as well as Freehold Estates, unless a contrary Intention shall appear by the Will.

XXVII. And he it further enacted, That a general Devise of the A general Real

Estate of the Testator, or of the Real Estate of the Testator in Gift shall any Place or in the Occupation of any Person mentioned in his Will, tates over or otherwise described in a general Manner, shall be construed to which the include any Real Estate, or any Real Estate to which such Descrip- a general

Testator has tion shall extend (as the case may be), which he may have Power to Power of appoint in any manner he may think proper, and shall operate as an appointExecution of such Power, unless a contrary intention shall appear by the Will; and in like Manner a Bequest of the Personal Estate of the Testator, or any Bequest of Personal Property described in a general Manner, shall be construed to include any Personal Estate, or any Personal Estate to which such Description shall extend (as the Case may be), which he may have Power to appoint in any manner he may think proper, and shall operate as an Execution of such Power, unless a contrary intention shall appear by the Will.

XXVIII. And be it further enacted, That where any Real Estate A Devise shall be devised to any Person without any words of Limitation, such without any Devise shall be construed to pass the Fee Simple, or other the whole Limitation Estate or Interest which the Testator had Power to dispose of by shall be conWill in such Real Estate, unless a contrary Intention shall appear by pass the the Will.

XXIX. And be it further enacted, That in any Devise or Bequest The Words of Real or Personal Estate the Words “die without Issue," or

out Issue," without leaving Issue,” or “ have no Issue,” or any other Words which or die may import either a Want or Failure of Issue of any Person in his without

leaving Lifetime, or at the Time of his Death, or an indefinite Failure of his

Issue, Issue, shall be construed to mean a Want or Failure of Issue in the shall be Lifetime or at the Time of the Death of such Person, and not an in- construed definite Failure of his Issue, unless a contrary Intention shall appear without by the Will, by reason of such Person having a Prior Estate Tail or of Issue living a preceding Gift, being (without any Implication arising from such Words), a Limitation of an Estate Tail to such Person or Issule, or otherwise : Provided, that this Act shall not extend to Cases where such Words as aforesaid import if no Issue described in a preceding Gift shall be born, or if there shall be no Issue who shall live to attain the Age or otherwise answer the Description required for obtaining a vested Estate by a preceding Gift to such Issue.

XXX. And be it further enacted, that where any Real Estate No Devise (other than or not being a Presentation to a Church) shall be devised to Trusteos to any Trustee or Executor, such devise shall be construed to pass tors, except the Fee Simple or other the whole Estate or Interest which the for a Term Testator had power to dispose of by Will in such Real Estate, unless

Words of

to

Fee.

to die

" die with

to mean die

Death.

a

or a Presen. tation to a

shall not

Gifts to

Church, a definite Term of Years, absolute or determinable, or an Estate of shall pass a Chattel

Freehold, shall thereby be given to him expressly or by Implication. Interest. XXXI. And be it further enacted, That where any Real Estate Trustees shall be devised to a Trustee, without any express Limitation of the under an unlimited

Estate to be taken by such Trustee, and the beneficial Interest in Devise, such Real Estate, or in the surplus Rents and Profits thereof, shall where the Trust may

not be given to any Person for Life, or such beneficial Interest shall endure be- be given to any Person for Life, but the Purposes of the Trust may yond the continue beyond the Life of such Person, such Devise shall be conLife of a Person

strued to vest in such Trustee the Fee Simple, or other the whole beneficially legal Estate which the Testator had Power to dispose of by Will in entitled for such Real Estate, and not an Estate determinable when the Purposes Life, to tako the Fee.

of the Trust shall be satisfied. Devises of XXXII. And be it further enacted, That where any person to whom Estates Tail any Real Estate shall be devised for an Estate Tail or an Estate in lapse.

quasi Entail shall die in the lifetime of the Testator leaving Issue who would be inheritable under such Entail, and any such Issue shall be living at the Time of the Death of the Testator, such Devise shall not lapse, but shall take effect as if the Death of such Person had happened immediately after the Death of the Testator, unless a contrary Intention shall appear by the Will.

XXXIII. And be it further enacted, That where any Person being Children or

a Child or other Issue of the Testator to whom any Real or Personal who leave Estate shall be devised or bequeathed for any Estate or Interest not Issue living determinable at or before the Death of such Person shall die in the

Lifetime of the Testator leaving Issue, and any such Issue of such Denth shall Person shall be living at the Time of the Death of the Testator, such not lapse.

Devise or Bequest shall not lapse, but shall take effect as if the Death of such Person had happened immediately after the Death of the Testator, unless a contrary Intention shall appear by the

Will. Act not to XXXIV. And be it further enacted, That this Act shall not extend extend to

to any Will made before the First Day of January One thousand before 1838, eight hundred and thirty-eight, and that every Will re-executed or

republished, or revived by any Codicil, shall for the Purposes of this autre cip of Act be deemed to have been made at the Time at which the same Persons who shall be so re-executed, republished, or revived ; and that this Act

shall not extend to any Estate pur autre vie of any Person who shall die before the First Day of January, One thousand eight hundred and thirty-eight.

XXXV. And be it further enacted, That this Act shall not extend Scotland.

to Scotland. Act may be XXXVI. And be it enacted, That this Act may be amended, alterod this altered, or repealed by any Act or Acts to be passed in this present Session.

Session of Parliament.

other insne

at the Testator's

Wills made

nor to

pur

die before 1839.

Act not to extend to

DUTIES ON PROBATES OF WILLS AND LETTERS OF

ADMINISTRATION UNDER THE CUSTOMS OF INLAND REVENUE ACT, 1881.

(As passed by the House of Commons, May 30, 1881.)

Where the estate and effects for or in respect of which the probate or letters of administration is or are to be granted exclusive of trust property is above £100 and not above £500 .

At the rate of £1 for every £50, and for any fractional part of £50 over any multiple

of £50. Where the estate and effects shall be above £500 and not above £1000 At the rate of £1 58. for

every £50, and for any fractional part of £50 over any

multiple of £50. Where the estate and effects shall be above £1000

At the rate of £3 for every £100, and for any fractional part of £100 over any multiple

of £100. By section 28, for the purposes of the duty a deduction is allowed of funeral expenses and debts, not including voluntary debts, expressed to be payable on the death of the deceased, or payable under any instrument which shall not have been bona fide delivered to the donee thereof three months before the death of the deceased, and debts in respect whereof any real estate may be primarily liable or a reimbursement may be capable of being claimed from any real estate of the deceased or from any other estate or person.

The funeral expenses to be deducted must be reasonable funeral expenses according to law.

By section 33, where the whole personal estate and effects of any person dying after the 1st June, 1881 (inclusive of property by law made such personal estate and effects for the purpose of the charge of duty, and any personal estate and effects situate out of the United Kingdom), without any deduction for debts or funeral expenses, shall not exceed £300, the person applying for probate or letters of administration may deliver a notice setting forth the particulars of the estate and effects, and deposit the sum of 15 shillings for fees of Court and expenses ; and also, in case the estate exceeds £100, the further sum of 30 shillings for stamp duty.

By section 36, the payment of the sum of 30 shillings under section 33 is to be in full satisfaction of any claim to legacy duty or succession duty.

By section 41, any legacy, residue or share of residue, payable out of or consisting '

any estate or effects according to the value whereof duty has been paid under the Act, is relieved from the 1 per cent. duty imposed by 55 Geo. III. c. 184. And in respect of any succession to property according to the value whereof duty has been paid under the Act, the duty of 1 per cent. imposed by the Succession Duty Act, 1853, is not payable.

By section 42, legacy duty is payable on legacies under £20, unless the whole estate is less than £100, when no legacy duty is payable on any part of the estate.

« SebelumnyaLanjutkan »