Church,

a definite Term of Years, absolute or determinable, or an Estate of shall pass a Freehold, shall thereby be given to him expressly or by Implication. Chattel

Interest.
Trustees

under an
unlimited
Devise,

where the Trust may endure beyond the Life of a Person

beneficially

entitled for

Life, to take the Fee. Devises of

shall not

lapse.

XXXI. And be it further enacted, That where any Real Estate shall be devised to a Trustee, without any express Limitation of the Estate to be taken by such Trustee, and the beneficial Interest in such Real Estate, or in the surplus Rents and Profits thereof, sball not be given to any Person for Life, or such beneficial Interest shall be given to any Person for Life, but the Purposes of the Trust may continue beyond the Life of such Person, such Devise shall be construed to vest in such Trustee the Fee Simple, or other the whole legal Estate which the Testator had Power to dispose of by Will in such Real Estate, and not an Estate determinable when the Purposes of the Trust shall be satisfied.

XXXII. And be it further enacted, That where any Person to wha Estates Tail any Real Estate shall be devised for an Estate Tail or an Estate in 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.

Gifts to

Children or other Issue

XXXIII. And be it further enacted, That where any Person being a Child or other Issue of the Testator to whom any Real or Personal 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

who leave

at the Testator's

Lifetime of the Testator leaving Issue, and any such Issue of such Death 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 extend to Wills made

nor to

XXXIV. And be it further enacted, That this Act shall not extend 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 Estates pur autre vie 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.

die before

1838.

Act not to extend to Scotland.

Act may be

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

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 And be it enacted, That this Act may be amended, altered this altered, or repealed by any Act or Acts to be passed in this present

Session.

Session of Parliament.

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.

Where the estate and effects shall be above £500 and not above £1000

Where the estate and effects shall be above £1000

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

At the rate of £1 5s. for every £50, and for any fractional part of £50 over any multiple of £50.

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 seetion 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 of 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.

STAMP DUTIES (PROBATES, LEGACIES, AND SUCCESSION).

TABLES for Calculating the LEGACY AND SUCCESSION DUTIES
from £100 to £1 (a).

To Children of the deceased and their Descendants-or to the Father or Mother, or any lineal ancestor of the deceased.

To Brothers and Sisters of the deceased, and their Descendants.

£1 per cent.

3

To Brothers and Sisters of the Father or Mother of the deceased, or their Descendants.

5"

To Brothers and Sisters of a Grandfather or Grandmother of the deceased, and their Descendants.

6"

To any person in any other degree of collateral consanguinity-or to Strangers in blood to the deceased.

The Husband or Wife of any relative pays the same rate of duty as, that to which the relative would be liable, 16 & 17 Vict. c. 51, s. 11.

(a) The duties on sums varying between those stated in the first five lines of the Table can, of course, be ascertained by adding the different proportions together, viz., £50, £10, £5, for £65-or by subtraction, as-for £95, £5 from £100.