Probate and c, Duties Act 1876 (SA)

ANNO TRICESIMO NON0 ET QUADRAGESIMO

D. 1876.

No. 35.
ANALYSIS,

PRELIMINARY.

22. Joint tenants taking by survivorship to be

deemed succescors.

1. Short title. Cornmenccment.

23. General power of appointment to confer

2. Interpretation.

8uccessions.

3. Duties to be under the management of the

24. Extinction of detcrrnimblc oharges to confer

Commissioner of Inland Rcvcnue.

nuccesaions.

4. Duties to be levied.

26. Persons now cntitlcd to real property sub-

jecttr lcases for life nnt liable to duty.

PROBATE AND ADMINISTRATION

26. Disposltlons accompanied by the reserva-

DUTIES.

tion of a bcnefit to the grantor to confer

6. Probate and administration duties to be

succcssions.

levied.

27.

Dispositions to take effect at periods depend-

6. Antlication to obtain probates and letters	L A	ing on death, or made for evading duty,
of administmtion.	to confer successions.

7. Statement to bc filed.

25. Provision ss to married persons chargeable

8. Where too little duty paid.	with duty.
9. Where too much duty paid.
10. Duties, how payable.	RULES AS T O PAYMENT OF DUTIES.
11. Vesting orders.

DUTI8S

12. Probatev not to be issncd until payment of

29. What duties payablo when thc succemor is

duty.

duo the predecessor.

13. Wills not to bc r~gistered

until proved.

30. Provision as to joint predecessors.

14. Property conveyed for purposes of evasion

31. Duty on transmitted succcssions.

to be part of estate.

32. Dntiev payable in respect of transferred

15. Penalty on personal representative not pay-

interests.

ing full duty.

33. Provision for lifc pdtcies anu post obit

16, Credit for probate duty may be given in

11onds.

certain cases.

34. Exemptions.

17, Such credit may bo extended if necessrlry.

35. Duty to be paid on the successcir hecoming

18. In case of credit, probate or letters of ad-

entitled in posscesion.

ministration to be deposited.

19. Return of duty on the ground of debt

DUTIES ON REAL PROPERTY.

reducing the estate.

36. The interest of a succesefor in real propcrty

to be considcrcd as an annuity.

DUTIES ON SUCCESSlON TO REAL

37. Rules for valuing lands.

AND PERSONAL ESTATE.	38. Rules as to land subject to beneficial Icasos.
HOW DUTIES TO RE CHAXGED.	39. Duty payable by corporations taking real

20. Soccession duties to be levied.

estates.

40. Real propcrty directed to be sold to be

MANNER OF CONFERRIXQ BUCCESSIONS.

charged as personalty.

21. What dispositions of proporty &all confer

41. Personal p~opcrty

to bu invested in real

successionn.

property how to be charged.

2 39" & 40" VICTORIB, No. 35.
The Pro bate and Succession Duty Act.--1 876.

DUTIES ON PERSONAL PROPERTY.

64. Powcr to receive duties in advance.

42. How valuo of annuities to be computed and

63. rower to commute fntnre duties.

the duty paid thereon.

43. Duty on personalty givcn to purchase an-

MISCELLAXEOUS.

nuities how to be calculated.

56. Duty to be a first charge on property.

44. Duty on successions, the vdue of which

57. Provision for the separate aseessment of

ran only be ascertained by application of

properties.

the allotted fund.

58, T h a t porson accountablc for duty.

45. Duty on personal property enjoyed by

59. Notice of the sncceqsion to be given, and a

different persons in succerrsion.

return of the property made.

46. Chattels not liable to duty until in posses-

60. Penalty on not giving noticc of succession

sion of pcrsons hnving power to dispose

or account.

thereof.

61. PI otection to bond$de

purchasers.

ALLOWANCES.

62. Proceeding if return not made.

47. Allowance to donee of gencral power.

63. Power to enforce returns from executors

48. What allowanco to be made for encum-

and administrators.

brances.

61. Acco~mting

party to verify account.

49. No allowance to be made in rcspect of con-

66. Power to value annuities for assessment of

tingent encumbrances unless they take

duties.

effgct.

66. Powx fol acc.ountable party to a,ppeal.

60. The duty on surcessions t o be calculated

67. Book to be kept and receipts given.

without regard to contingencies

68. Affilavits.

51. Provision for allowance or return of duty.	69. Dut;r in administration writs.
52. Allowances to be made to 8uc:cassor in	70. Rewvery of penalties.

respect of relinquishing property.

71. Appeal.

COMPOUNDING OF DUTIES.

72. Xogubtions.

63. Power to compound duties.

SCHEDULES.

An Act to impose Probate and 8uccession Duties.

[Assented to 20th September, 1876.1

Preamble,

W IIEREAS it is expedient that a portion of the Public Revenue Be it therefore Enacted by the Governor of the Province of South should be raised by means of Probate and Succession Duties-

Australia, with the advice and consent of the Lc~islative Council and House of Assembly of the said Province, in tliils present Psrlia-

ment assembled, as fo'l

I ows:

PRELIMINARY.

short title and	1. This Act may be cited for all purposes as "	'file Probate and
commnoement.

Succession Duty Act, 1876," and shall come into force on a day to be fixed by the Governor by Proclamatiol~, not being earlier than twenty-one days after the publication of' such Proclanmtion in the

Government Gazette.

Interpretation,

2. I n the construction and for the purposes of this Act the following terms have the rucunings hereby sssigle~l to them, unless it is otlicrwise provided, or there be sometlii~lg in the context repugnant thereto-

" Administrator" means any person to whom letters of adminis- tration (with or without a will annexed) of the goods, chattels, rights, credits, and effects of any deceased person shall be or shall have been granted by the Supreme Court: or the Curator of Intestate Estates:
~xec&or" means any person to whom probate of the will of any deceased person shall be or shall have been granted by the Supreme Court: or the Curator of Intestate Estates:
'' Letters of sdainistration" means any letters of administration

3go & 40" VICTORIIZE, No. 35.
The Probate and Succession Duty Act.-1 876.
or other instrument granted by the Supreme Court in respect of the real and personal estate, or either, of any deceased
S person, including any order giving the Curator of Intestate
Estates power to coilect, manage, idminister, take charge of, or become receiver of any such estates:
C L Probate7' means any probate or other instrument granted by the
Supreme Court in respect of the r ed and personal cstate, or either, of any deceased person, including any order giving tlie Curator of Intestate Estates power to collect, nianage, administer, take charge of, or becorm receiver of, any such estate:
' C Persod' includes body corporate, company, and society:
Personal property" does not include Icaseholds, but includes money payable under any errgapement, and a11 other pro- perty not comprised iu tllc defirlltion of real property herc- inafter contained:
Property," alone, includes real property nud personal property: Keal property" iiicludes all freehold, leasehold, and other hcre-
ditaments, whether corporeal or incorporeal, in the said Pro-
vince:
" Succession" means any property chargeable with duty under
tliis Act:
Trustee" includes executor and administrator, arid any person having or taking on hiuself tlle administration of propcrcy affected by any express or implied trust.

The d ~ ~ t i e s

imposed by tliis Act shall be under the care and Uutios to be udor

management of

management of an officer to he uppoiuted by tllc Governor, to inland Rwonue

be styled the Commissioner of Inland Revenue, hereinafter called E;;o;y;r;;nCs,

the " Conlruissioner," who, as well as any otllcr oficials who may

be appointed under this Act, slzdl have all necessary powers ancl

authorities for the collection, recovery, and ivanagernent of the said duties; and the Coi~miseioner sliall have all other powers and

authorities requisite for carrying this Act into execution: Provided

that, until such Conmlissioner sliall be appointed, it sliall he lawful for ithe Registrar of Probsies to exercise all powers m d authorities vested by this Act ill the Cornmissioner, and uutil such appoint- ment the seal of the Supreme Court sliall be substituted for, and have the same effect as eviclerlce of the payment of duty as, the seal of the Commissioner.

4. From and after the coming into operation of this Act there Uutics to bo lcvied.
shall be levied, collected, arid paid for tlie use of Her Majesty, for and in respect of the several ~riatters described and nm~tioncd in this Act and in the several Schedules of duties hereto annexcd, the several duties or sums of money ancl at the several rates set down in figures against the same respectively, as set forth in the said Schedules.
PROBATE
39" & 40" VICTORIX, No. 35.
The Pro bate and Succession Duty Act.-1876.
PROBATE AND ADMINISTRATION DUTIES.
probateand adminia-

tration dutiee to be	5. Duties shall be chaqed, levied, a'nd paid upon probates and letters of administration according to the respective scales set forth in the First Schedule to this A&, and the 'amount of such duties shall be assessed in manner hereinafter provided, and the payment of such duties shall be denoted by a certificate written or printed upon the paper or parchment upon which the probates or letters of administration shall be writtelr or engrossed, and signed by the Commissioner, and sealed with his seal.
levied.
Applications to obtain
probates and letters	6. Upon application by any person to obtain probate or letters of administration in respect of the estate of any person dying-after the conling into operation of this Act, the person so applylng shall lodge therewith an affidavit that the real and ~ersonal estate of the deGased person within the Province, excluiive of what the said deceased was possessed of or entitled to as a, trustee and not bene- ficially, and exclusive of the amount of the debts and liabilities of the deceased which his estate (if any) out of the said Province shall be insufficient to pay and liquidate, are un:ier the value of a certain sum to be therein specified to the best of the knowledge, information, and belief of the person so applying; a ~ ~ d the Registrar of Probates of the Supreme Court shall transmit, to the Con~missioner every such affidavit, together with a copy rf the will or letters of ad.ninis. tration to which. ~ t relates, and the duty shall be assessed upon the sum specified in such affidavit accmdiig to the rates specifid iu the First Schedule hereto.
of administration.

Btatemcnt to be filed.

7, Every executor and ad~inistrator

shall, within the period of

to him, or such further terw as the Corurnissioner may allow, and

also whenever' thereunto required by an order of' a Judge of the

twelve months from the grant of probate or letters of admiwli~tration specifying particulars of tlic real and personal estate of or to whic?l

Proviuce, and of tile administration and value tllercof, m d also (if the deceased was at his dcath possessed or entitled witllin the said

any deduction has been made from such value as liereinbefbre pro-

vided fix or in respect of any debts or liabilities of the deceased) particulars of such debts and liabilities, and of the payment and satid'action tl~ercof, and of the real and personal estate of the deceased out of the said Province, and of the a.dininistration stld value thereof, and all other particulars necessary to show with certainty the duty payable under this Act in respect of the estzte i f the deceased. Every such statement shall be io sneh form and shall be verified by the oaths of such persons or in such other nlttnuer a s the Commissioner may require, or as may be provided by any regulatior~s made under this -4ct.

Vhere too littlt? duty	8. Where, on the filing of any statement required by the last ereeediug section, or in any ot.hcr nmnirer, i t shall appe& that too llttle duty has been paid on any probntc or letters of administration, the executor or administrator shall pay the additional duty within six months, or be liable to a penalty of Fifty Pounds, together with
paid.

the

39" & 40" VICTORIB, No. 35.

The Probate and Stlcct;ssion Duty Act.-1876.
the additional duty payable, and the payment of such additional duty shall be denoted by another certificate as aforesaid on such probate or letters of administrstion.
9. The Commissioner, on proof being given to his satisfactioil Where too muallduty
that too much duty has been paid under this Act, may, if he s l d l paid'
think fit, canccl or expuuge tllc certificate on the probate or lett'ers
of administration, ancl may substitute another certificate fur clerlotir~g
the duty thereon, and may make a deductioii or repayment for
the difference between the correct itmount of duty and that pre-
viously paid.
10. ,4ny duty payable as aforesaid in respect of the property of any Duties, how payable.
deceased person by any executor or administjr;ato shall be deemed to be a debt due by thc estate of such person to Her Majesty, ailcl shall
be payable rateably out of the various portions of such property
according to the value of such portions respectively; and if thc person entitled to any portion of the real property of any testator or person dying intestate shall not pay to such executor or sdminis- trator a sufficient sum to defray the duty payable in respect of slrcli real estate within the time withiu which such duty is pa,yable, it shall be lawful for such executor or administrator to apply to the Suprerue Court, which may order that a sufficierit part of such real estate may be sold to pay the said duty, with the cost of such order and sale.
11. Whenever any order shall have been made for the sale of any Testing orders.

lands under the nest preceding section of this Act, every person seized or possessed of such lands, or entitled to a contingent interest therein, shall bc deemed to be so seized, possessed, or entitled upon n trust witl~iiz the meaning of " The Trustee Act, 1855": And the Supreme Court may make a11 order vesting such lailds or any part thereof either ill any purchaser or in silch other person as the Court shall direct; and every such order shall have the same effect as if	such person so seized, possessed, or eutitled had been free fkoin all	disability, and had duly executed all proper cot~veyauces and
assignments.

12. No probate or letters of administration shall be issued by the p r a p e s not to be
Registrar of Probates until the doty thereon shall have been paid ~ ~ ~ $ ~ t i ~ p " m e n t
or sccurity giveu for the same, and the proper certificate made
thereon as aforesaid.
13. Section 31 of " The Property Act of I860 " is lweby Wills not to be rcgis-
repealed, and no will or codicil or other instrunlellt in respect oi' or tered untilproved.
dealing with the estate of any deceased person, who shall die after
the coming into operation of this Act, shall bc registered, or capable
of being registered, or be admissable or receivable in evidetlce
(except in criminal proceedings), or be available or e&ctual for
any purpose whatsoever at law or in equity, until sach will or
codicil shall have been proved in the Supreme Court.
14. Upon

39" & 400 VICTORIB, No. 35.

-P-

----

The Probate and 8uccessiorh Duty Act.-1876.
Property conveyed

for purpose of evasion

14. Upon thc death of any parson who shdl hereafter make any conveyance or gift of any real or personal property with intent to evade the payment of huty under this Act (and every voluntary conveyance or gift made within one year prior to the death of such person, shall be presumed to be made with such intent, unless the contrary be proved), such property shall, if in the hands of the person to whom the same shall be so conveyed or qiven, or in the hands of any person to whom he may have v o l u n t a h ~ ~ conveycd or given the same with the like intent to evade the payment of duty, or of his devisee or real or personal representative, be deemed part of the property of such deceased person for the pur- poses of this Act: And any voluntary conveyance or gift of propertty which may hereafter be made, to take cffcct upon the death of the person making the same, shall bc dwmed to have been made with intent to evade the payment of duty under this Act: And any property being the subject-matter oi' a donutio mortis

to be part

estate.

causa shall, upon the death of the person making such donatio
mortis cuusa, be deemed part of his property for the purposes of
this Act.
Onperaonal

representatives not

15. Where too little duty shall have been paid on any probate or

paying ~ U I I duty.

letters of administration in consequence of any mistake or misappre- hcx~sion, or of its not bking known at the tinie t h t some partkilar part of thc estate and e&cts belonged to the deceased, if any executor or adnlinistrator acting under such probate or letters of admillistration shall not, witlliil six months after the discovery of the mistake or misapprehenbion, or of tmy estilke or effects not known at the time to have bclongcd to the deceased, apply to the Com- missioner, and pay what slj.ztll be wanting to make up the duty which ought to have been paid at first on such prol~ate or letters of administration, he slml iucar s penalty not cscecding One Hundred Poullds, and also a f~~r t l l e r penalty at and after the rate of Ten Pounds per ceaturn on the ainount of the sum wanting to make up

the proper duty.

Credit for probate	1 6.	The f20ml?lk~i0nel.,	on ~atkfackwy	p~00fl~p011	oath, nmy give
duty may be givtn in

certain cases.	the necessary certificate in respect of any probate or letters of admin- istration so RS to denote the duty which ought to have been paid tlrereon, and illay give credit f'nr the duty, either up011 payn~ent of the bofore-mel-itioneJ penalty, or witllout in cases of probate or letters of adrainistration already obtained and upon which too littie duty shall have been paid, and, either with or without alluwancc of the duty already paid thereon, as the case may require under the provisions of this Act : Provided that in all such cases of credit security be first given by the executor or administrator, together with two or more sufficient sureties to he approved of by the Corninissioner, bv
a baud to Her Majesty in double the arnouut of the duty for thk
due payment of the sum for which credit shall be given within six months, and of interest for the same at the rate of Ten Pounds per centurn per annum fro111 the expiration of such period until payme& tliereof, in case of any default of payment at the time appointed;

and

39" & 40" VICTORIB, No. 35.
The Probate and Sicccessiun Duty Act.-1876.
and such probate or letters of ad~ninistration having the proper
certificate as to payment of duty attached thereto in the mamer aforesaid shall be as valid as if the proper duty had been first paid thereon, aud the necessary certificate given accordingly.

17. If; at the expiration of the time to be allotted for payment of Such credit may he

extended if necessary.

the duty on any probate or letters of administration referred to in the next pecedhg section, it shall appcar to the satisfaction of the Commissioner that the executor or administrator to whom such credit shall be given as afbresaid shall not have recovered cff'ects of the deceased to an arnount sufficient for the payment of the duty, 11e may give such further time for the payment thereof, and up;n
such terms and conditions, as he slrall think expedient.

18. The probate or letters of administration so to be certified on Incase ofcredit,

prohntc or adrninis-

credit as aforesaid shall be deposited with the Commissioner, and tlationt9bedeposited.
shall not be delivered up to the executor or administrator until
payment of the duty, together with such interest as aforesaid, if any
shall become due; but the same s l d l nevertheless be produced, or
caused to be produced, in evidence by the Commissioner, at the
expense of the executor or administrator, as occasion shall require.

19. Where it shall be proved by oath or propcr vouchers to the Return of duty. on tha

ground of debts re-

satisfaction of t l ~ c

Commissioner that an executor or admii~istmtor

ducing&&c,

had paid debts owing from the Jeceased m d payal)le by 'law out of
his estate to such an arnount as, being deductccl from the amount or value of the estate and effects of' the deceased for or in respect of which a probate or letters of administration has been granted, shall reduce the same to u sum which, if it had been the whole amount or value of such estate and effects, would have occasioned a less duty to be paid on sucli probate or letters of administration than shall have been actually paid thereon under this Act, the Cominissioner may return the difference: Provided that the same shall bc claimed witllin three years after the date of

where by reason of any proceeding in law or in equity the debts such probate or letters of adiuinistn-ation: Provided also, that	due from the deceascd shall not have becu ascertained Ad paid, or
the eEects of the deceased shall not have been recovered and made available, and in consequence thereof the executor or administrator shall be prevented fiom claiming such return of duty ;IS aforesaid within the said term of three years, the Governor may allow s~xcli
further time for making the claim as may appear to him to h reasonable under the circumstances of the case.
DUTIES ON SUCCESSIONS TO REAL AND PERSONAL

ESTATE.
H o w Duties to be Charged.

20. There shall be charged, levied, and paid upon every succes- ~uccemioo.

auti.3

sion, according to the value thereof, the duties mentioued and be levied.
specified iu the Second Schedule to this Act annexed.
8 39" & 40" VICTORIB, No. 35.
The Probate and Xuccession Duty Act.-1 876.

Manner o f con~bra'ng

Successions,

Whnt diapo~itions

property shall confer

21. Everv past or future disposition of property by reason whereof an J person has or shall become beneficially entitled to any property or the income thereof' upon the death of any person dying after the commencement of this Act, either immediately or after any interval, either certainly or contingently, and either origitlally or by way of substitutive limitation, and every devolution by law of any beGeficia1 interest in property or the income thereof upon the death of any person dying after the commencen~ent of this Act to any other person in possession or expectancy, shall be deemed to have conferred or to confer on the person entitled by reason of any such dispositioi~ or devolution a " succession," and the term " successor" shall denote the person so entitled, and the term predecessor" shall denote the settlor, disponer, testator, obligor, ancestor, or other person from whom the interest of the successor is or shall be derived.

succe~s~ons.

Joint tenants taking

22.

Where any persons shall, at or after the coming into operation of this Act, have any property vested in them jointly by any title not conferring oa them a succcssio~l, any beneficial interest in such
by survivorship to 5e
deemed successor*.

property ncc&ing to any of them by s~rvivorship

shall be deemed

to be a'. snccession,~'

and every person to whom any such interest

shall accrue shall be deemed to be thc

successor," and the person

upon who~e death such aecruer shall take place shall be deemed to be the predecessor; and where any persons after the commencement of this Act shall ta,ke any suc;cession jointly, they shall pay the duty, if any, cllargeable thereon by this part of this Act, in proportion to their respective interests in the succession; and any beneficial interests in such succession accruing to any of them by survivorship shall be deemed to be a new succession derived from the predecessor from whom the joint title shall have been derived.

Genoral powers of	23. Where any person shall have a general power of appointment the death of' any person dying after the coming into operation of
nppointrnent, t o confr.1
succcssions.	over property under an1 disposition of property taking egect upon
this Act, he shall, in the event of his making any appointment
thereunder, be deemed to be entitled at the time of his exercising such power to the property or interest thereby appointed as a succession derived from the donor of the power; and where any person shall have a limited power of appointmint under a disposi- tion taking effect upon any such death over property, any persou taking any property by the exercise of such power shall be deemed to take the same as a succession derived from the person creating the power as predecessor.
Extinctionofdeter-
minuble charges to	24. Where any property shall, at or after the commencement of this Act, be subject to any charge, estate, or interest deter- minable by the death of any person, or a t any period ascertainable only by reference to deith, the increase of benefit accruing to any person upon the extinction or determination of such charge, estate, or interest shall be deemed to be a succession
confer successions.

accruing

39" & 40" VICTORIB, No. 35.
The Probate and Xuccession Duty Act.-187 6.
accruing to the person then entitled beneficially to the property or income thereof, according to his estate or interest therein or bene- ficial enjoyment thereof; and the person from whom such successor shall have derived title to the property so charged shall be deemed to be the predecessor.

25. Provided that no person entitled at the commencernent of Persona now entitled

to real property sub-

this Act to the immediate reversion in auy real property expectant ject to ~esscs

for life

liable

dllty.

upon the determination of any lease for life, or for years determin- able on life, shall be chargeable with duty in respect of such deter- mination in the event of the same occurring in his lifetime.
26. Where any disposition of property, not being a bond$de sale, Dispositions acoom-

and not conferring an interest expectant on death on the person in tion of a benefit to the

panied by the resexva-

whose favor the same shall be made, shall be accompanied by the grantor-to confor

succesBions.

reservation. or assurance of, or contract for. any benefit to the grmtor or any other person for any term of life, 6'r for any period ascertainable only by reference to death, such disposition shall be deemed to confcr at the time appointed for the determination of such benefit an increase of beneficial interest in such property, as a succession equal in annual value to the yearly amount or yearly value of the benefit so reserved, assured, or contracted for on the person in whose favor such disposition shall be made.

27. Where any disposition of property shall be made to take Dispoaitionsto take

effect a t periods de-

effect a t a period ascertainable only by reference to the date of the

on death or

death of any person dying after the cornnlencelrient of this Act, made forevadingduty such disposition shall be deemed to confer a succession ou the to confk successions. person in whose favor the same shall be made; and where any
disposition of property shall purport to take effect presently, or under such circumstances as not to conf:m a succession, but by the effect or in consequence of any engagement, secret trust, or arrange- ment, capable of being enforced in a Court of Law or Equity, the beneficial ownerfhip of such property shall not bond jide pass according to such disposition, but shali in fact devolve to any person

then such last-mentioned person shall be deemed to acquire the

on death, or at some period ascertainable only by reference to death,

property so passing as a succession derived from the person making the disposition as predecessor: And where any Court of competent jurisdiction shall declare any disposition to have been fraudulent, and made for the purpose of evading the duty imposed by this Act, such Court may declare a succession to have been conferred on such person at such time and to such an extent as such Court shall think just, and such last-mentioned person shall be deemed to have taken a succession accordingly, derived from the person making such disposition as predecessor.

28. Where any person chargeable with duty under this Act Provision as to mar-

ried person8 charge.

in respect of any succession shall have been married to any wife or &le a l h duty.
husband of nearer consanguinity than himself or herself to the pre-
decessor, testator, or deceased person, then the person taking such

B	succession

39%

40" VICTORIB, No. 36.

The Probate and Succession Druty Aci-1876.
succession shall pay in respect thereof the same rate of duty only as that with which his wife or her husband would have been chargeable if he or she had t,aken the same.
Rules as to payment of Duties.

m a t dtlties are pay-

29.

Where any person shall take a succession under a disposition have been entitled to the property comprised in the succession expectantly on the death of any person dying after the com- mencement of this Act, and such person shall have died during the continuance of such disposition, he shall be chargeable with duty on his succession at the same rate as he would have been charge- able with if no such disposition had been made: But a successor shall not in any other case be chargeable with duty upon a succes- sion taken under a disposition made by himself; and no person shall be chargeable wit11 duty upon the extinction or determination of any charge, estate, or interest created by himself, unless at the date of the creation thereof he shtllll have been entitled to the property subjected thereto expectantly on the death of some person dying after the commencement of this Act,
able when the suc-

cessor is also the	made by himself, then, if at the date of such disposition he shall
predecessor.
Provision as to joint	30. Where the successor shall derive his succession from more prcdccessars than one, and the proportional interest derived from each of them shall not be distinguishable, the Commissioner mdy agree with the successor as to the duty payable; but if no such agreement shall be made, the successor shall be deemed to have
predecessors.

'	derived his succession in equal proportions from each predecessor, and shall be chargeable with duty accordingly.

Duty on t r a m i t t "	31. When the interest of	any successor in any personal	property
successions.

shall, before he shall have become entitled thereto in possession, have passed by reason of death to any other successor, then one duty only shall be paid in respect of such interest, and shall be due from the successor who shall first become entitled thereto in succession;

but such duty shall be at the highest rate which if every such	successor had been subject to duty would have been p iable by any
one of them.

Duties payable in

32. Where at the commencement of this Act any reversionary

reapeot of transferred property expectant on death shall be .rested by alienation or other

interests.

derivative title in any person other than the person who shall have been originally entitled thereto under any such disposition or devolu- tion as aforesaid, then the person in whom such property shall be so vested shall be chargeable with duty in respect thereof as a, succes- sion at the same time and at the same rate as the person so originally entitled would have been chargeable with if no such alienation had been made or derivative title crcated; and where after the com- mencement of this Act any succession shall, before the successor shall have become entitled thereto or to the income thereof in possession, have become vested by alienation or by any title not conferring a new succession in any other person, then the duty - -

payable

39" & 40" VICTORIE, No. 35.
The Probate and rSuccession Duty Act.-1876.
payable in respect thereof shall be paid at the same rate and time as the same would have been payable if no such alienation had been made or derivative title created; and where the title to any succes- sion shall be accelerated by the surrender or extinction of any prior interests, then the duty thereon shall be payable at the same time and in the same manner as such duty would have been payable
if no such acceleration had taken place.
33. No policy of insurance on the life of any person shall create Provision for life

the relation of predecessor and successor between the insurers and.

policies and post obit

the assured, or between the insurers and any assignee of the assured; and no bond or contract made by any person bond fide for valuable consideration in moncy or money's worth for the paymcnt of money or money's worth after the death of any other person shall create the relation of predecessor and successor between the person making such bond or contract and the person to or with whom the same shall be made; but any disposition or devolution of the moneys payable under such policy, bond, or contract, if otherwise such as in itself to create a succession within the provisions of this Act, shall be deemed to confer a succession.

34, No succession duty shall be payable-

Exemptions.

I. Upon any property given to or passing to, or for the benefit of, the husband or wife of the predecessor:

11. Where the succession, which as estimated according to the

provisions of this Act, shall be of less value than Twenty

Pounds:

111. Upon any moneys applied to the payment of the duty on any succession according to any trust for that purpose:

IV. Upon any legacy consisting of

books, prints, pictures, statues,

gems, coins, medals, specimens of natural history, and other

body corporate, aggregate, or sole, or any university or	specific articles, given or bequeathed to or in trust for any
endowed school, or any museum, in order to be kept and preserved by such body corporate, university, school, or museum, and not for the purpose of salc:

v. Upon any estate where the whole of such estate and effects

does not exceed the sum of

Fifty Pounds.

35. The succession duties imposed by this Act shall be paid at Duties to be paid on

the successor becorn-

the time when the successor, or any person in his right or on his inr	in
behalf, shall become entitled in possession to his succession or to the session. receipt of the income and profits thereof: Provided that if there shall be any prior charge, estate, or interest, not created by the successor himself, upon or in the succession, by reason whereof the
successor shall not be presently entitled to the full enjoyment
or value thereof, the duty in respect of the increased value accruing upon

12 39" & 40" VICTORIB, No. 35.

The Probate and Sicccession Duty Act.-1876.
--p--
upon the determination of such charge, estate, or interest shall,
if not previously paid, compounded for, or commuted, be paid at the
time of such determination: Provided also, that in case of an annuity or property hereby made chargeable as an annuity, the duties shall be paid by such instalments as are herein directed or referred to: Provided further, that no duty shall be payable upon the determination of any lease purporting at the date thereof to be a lease at rack rent in respect of the increase accruing to the successor upon such determination.
Duties on Real Proper{y.

The interest of

sue-

cessor in real propertg 36. The interest of every successor, except as herein provided, in
to be conadered an real property shall be considered to be of the value of an annuity

annuity.

equal to the annual value of such property, after making such allow-- ance's as are hereinafter directed, and payable from the date of his becoming entitled thereto in possession, or to thc receipt of the income or profits thereof during the residue cf his life, or for any less period during which he shall be entitled thereto; and every such annuity, for the purposes of this Act, shall be valued according to the probable duration of the life of the successor in the manner provided by this Act, and the duty chargeable thereon shall be paid by eight equal half-yearly instalments, She first of such instalments to be paid at the expiration of twelve months next after the successor shall have become entitled to the beneficial enjoyment of the real property in respect whereof the same shall be payable, and the seven following instalments at half-yearly intervals of six months each, to

be computed from the day on which the first instalment shall

become due: Provided that if the successor shall die before all such instalments shall have become due, then any instalments not due at his decease shall cease to be payable, except in the case of a successor who shall have been competent to dispose by will of a continuing interest in such property, in which case the instalments unpaid at his death shall be a continuing charge on such interest in exoneration of his other property, and shall be payable by the owner

for the time being of such interest.

Rules for valuing

57. In estimating xhe annual value of

lands used for agricultural

lande.	purposes, houses, buildings, rent-charges, and other property yielding and capable of yielding incomes not of a fluctuating character, an allowance shall be made for all necessary outgoings.
ject to beneficinl

Rules *	to land mlb-	38. Where a successor entitled to any real property subject to full enjoyment thereof, shal not have paid duty in respect of the full yearly value of such property, he shall be chargeable with duty upon his interest in any fine or other consideration which may be received during his life for the renewal of any such lease or the grant of revemionary lease of the same property.
leases.	any lease, by reason whereof he shall not be presently entitled to the

Duty payableby COr-

poratione taking red

39. Where any body corporate, company, or society shall becomq

estate.

entitled as successors to any real property, the duty in respect thereof

shall

39" & 40" VICTOl$IX, No. 35.

The Pro hate and Successio~z Duty

Act.-187

shall be assessed upon the principal value of such property, but shall be payable by such instalments at such times and in such manner as

.	the same would be payable if assessed in respect of property devolv- ing on a successor in fce simple; and such body corporate, company, or society, or any trustee thereof, may raise the amount of any duty

due in respect of their succession upon the security thereof, at

interest, with power for them to give effectual discharges for the

money so raised.

40. The interest of any successor in moneys to arise from the sale of real property under any trust for the sale thereof shall be deemed

to be sold to be Real property directed

charged as personalty.

to be personal property chargeable with duty: Provided that where such moneys shall be subject to any trust for the investment thereof in the purchase of other real property to which the successor would not be absolutely entitled, such moneys shall be deemed to be real property, and for the purposes of this Act each successor's intercst therein shall be considered to be of the value 01 an annuity, payable during his life, or for any less period during which he shall be entitled, equal in amount to the annual produce of the actual trust property at the time of his becoming entitled in possession, whether the same shall then be the real property subjcct to the trust or direction for sale, or any property purchased in sfibstitution for it, or any intermediate investment of the produce of the sale of the original property.

41. The interest of any successor in personal property subject to

Per~lonal be invested in red property to

any trust for the investment thereof in the purchase of real property	properry how to bo
to which the successor would be absolutely entitled shall be charge-	charged.
able with duty under this Act as personal property; and personal property subject to any trust for the investment thereof in the purchase of real property to which the successor would not be absolutely entitled shall be chargeable with duty under this i4ct as real property; and for the purposes of this ,Act each successor's interest therein shall be considered to be of the value of an annuity,
be entitled, equal in amount to the annual produce of the actual

payable during his life, or for any less period during which he shall

trust property at the time of his becoming entitled in possession, whether the same shall be the real property directed to be purchased, or any intermediate investment of the personal prop erty directed to be invested in such purchase.

Duties on Personal Property.

42. The value of any personal property given by way of

annuity, HOW value o f aanui-

ties to be computod

whether payable annually or upon any contingency, shall be assessed in ,.a

,h, a, ~

paid

the mannex hereinafter provided, and the duty chargeable thereon shall	theroon-
be charged according to the value as so assessed, and the duty chargeable on such annuity shall be paid by four equal payments, the first of which payments shall be made before or on completing the payment of the first year's annuity, and the three others of such payments of such duty shall be made in like manner successively before or on completing the respective payments of the three suc-

ceeding
The Probate and Successilm Duty Act.-1876.
ceeding years' annuity respectively; and the value of any such annuity, if determinable upon any contingency except the death of any person, shall be calculated without regard to such contingency: Provided that if any such annuity shall determine by the death of any person before four years' payment of such annuity shall become due and payable, the duty shall be payable in proportion only to so many of the payments of the said annuity as actually accrued and became due and payable; and in case any such annuity shall at any time determine upon any other contingency than the death of any person, then not only all payments of duty which would otherwise become due after the happening of such contingency shall cease, but the person who shall have paid any duties previously due may apply for and obtain a return of so much of the duty so paid as will reduce the same to the like duty as would have been payable by such person for such annuity calculated according to the term for which the same shall have endured, and the Commissioner shall settle and determine such abatement by- valuation as herein- after provided, and shall cause the amount of such abatement to be paid to the person entitled to the same out of any moneys in his hands adsing from the duties imposed by this Act.

Duty on personalty

43. The duty payable upon any personal property given by direc- thereof, an annuity of a certain amcunt for any life or lives, or other term, shall be calculated upon the sum necessary to purchase such annuity according to the assessment or valuation hereinbefore re- ferred to, and shall be deductcd from such sum and paid as in the case of other pecuniary smcessions; and the person paying or satisfying such succession, ancl the person for whose benefit the same shall be paid or satisfied, shall be discharged by payment of such duty so calculated from all other demands in respect of the duty payable on such legacy, and the annuity to be purchased for the benefit of the person entitled to the benefit of such legacy shall be reduced in proportion to the amount of the duty payable thereou as

annuities how to be

tion to purchase with any personal estate of the testator, or any part

calculated.

aforesaid, such reduction to be calculated in the same manner as this

duty so payable is hereby directed to be calculated; and the pur-

chase of such reduced annuity, together with the payment of such duty, shall satisfy and discharge such succession as fully as if an annuity had been purchased equal in amount to the annuity so directed to be purchased.

Duty on succeseione,

given to purchase

the value of which

44. If any benefit shall be given by any instrument in such terms

can only be ascertained	that the amount or value of such benefit can only be ascertained
by application of the	from time to time by actual application for that purpose of the fund
allotted fund.	allotted for such purpose or made chargeable therewith, or if the amount or value of any benefit given by any instrument cannot by reason of the form and manner of the gift be so ascertained that the duty can be charged thereon under any other of the directions herein contained, then and in every such case such duty shall be charged upon the several sums of money or effects which hall be applied Gom time to time for the purposes directed by such instru-

ment

39" & 40" VICTORIB, No. 35.
The Probate and 8uccession Duty Act.--1876.
ment as separate and distinct successions, and shall be paid out of the fund applicable for such purposes or charged with answering
the same.
45. The duty payable on a succession being personal property

given to or for the benefit of, or so that the same shall be enjoyed by, different persona m

different persons in succession, who shall be chargeable with the sUCCeSaio".

duties he;eby imposed at one and the same rate, &all be chargcd

upon and paid out of the personal property so given as in the case of

a legacy to one person; and where any personal property shall be

given to or for the benefit of, or so that the same shall be enjoyed

by, different persons in succession, some or one of whom shall be

chargeable with no duty, or some of whom shall be chargeable with

diferent rates of duty, sb that one rate of duty cannot be immediately

charged thereon, all persons who under or in consequence of any

such bequest shall be entitled for life only, or any other temporary

interest, shall be chargeable with the duty in respect of such personal

property in the same manner as if the annual produce thereof had

been g&en by way of annuity, and such persons respectively shall be

so chargeable with such duty, and the same shall be payable, when

they shall respectively become entitled to and begin to receive such

produce, and shall be paid by equal portions during the aforesaid

term of four years, if they shall so long continue to receive such

.produce; and where any other partial interest shall be given or shall

arise out of such property so to be enjoyed in succession, the duty on

such partial interest shall be charged and paid in the same manner

as the duty is hereinbefore directed to be charged and paid in like
cases of partial interest charged on any propcrty given otherwise
than to different persons in succession.

46. No duty shall bc paid on any articles of plate, furniture, or Chattel~notliablet~

duty until in possen-

other things not yielding any income, aSnd devolving for the benefit ,ion of persons having
of, or so as that the same be enjoyed by, different persons in succes- ;;~~~;Odi8popole
sion, whilst the same shall be so enjoyed in kind only by any person

not having any power of sclling or disposing thereof so as to convert

the same into money or other yielding an income; but if

the same shall be actually sold or disposed of, or shall come to any person having power to sell or dispose thereof, or having an absolute interest therein, then the same duty shall be chargeable and paid thereon as if the same had been originally given absolutely and with full power to sell or disposc thereof, a id shall be chargeable and paid by the person for whose benefit the same shall be sold, or who shall have power to sell or dispose thereof, or an absolute interest therein, and shall become the debt of such person, but shall not be a charge on any person by reason of his having assented to such devo- lution as the person having or taking the burden of the execution of the instrument by virtue whereof such devolution shall have been effected.

Allowances.

4'7. Where the donee of a general power of appointment shall Allowance to donee

of general power.

become chargeable with duty in respect of the property appointed by
316 390 & 40" VICTORIB, No. 35.
The Probate a fid Succession Duty Act.-1 876.
him under such power, he shall' be allowed to deduct from the duty so payable any duty he may have already paid in respect of any limited interest taken by him in such property.

m a t a~owanceto

48,

I n estimating the value of a succession, no allowance shall be made in respect of any incumbrance thereon created or incurred by the successor not made in execution of a prior special power of appointment; but an allowance shall be made in respect of all other incumbrances, and also in respect of any moneys which the successor may previously to his possession have laid out in the substantial repairs or permanent improvement of real property comprised in his successiona: Provided that upon any successor becoming entitled to real property subject to any prior principal charge, an allowance shall be made to him in respect only of the yearh sums payable by way of interest or otherwise on such charge as reducing the annual value pro tanto of such real property.
made for incum-
brances.

NO allowance to be	49.	I n estimating the value of a succession, no allowance shall be
made in respect of

incum-

made in respect of any contingent incumbrance thereon; but in the

branceaunlesathe~

take effect.	eveut of such incum%rance taking effect as an actual burden on the interest of the successor, he shall be entitled to a return of a propor- tionate amount of the duty so paid by him in respect of the amount or value of the incumbrance when taking effect.
The duty on succe8-	L

aiona to be calculated

50. I n estimating the value of a succession, no allowance shall be

without regard to	made in respcct of any contingency upon the happening of 11 hich
contingencies.	the property may pass to some other person; but in the event of the same so passing, the successor shall be entitled to a return of so much of the duty paid by him as will reduce the same to the amount which would have been payable by him if such duty had been assessed in respect of the actual duration or extent of his interest.

Pmisionforallow- 51. Where n successor shall not have obtained the whole of
ance or return of duty. his succession at the time of the duty becoming payable, he shall Fe

from time to time obtdined by him; and whenevar any duty shall

chargeable only with duty on the value of the property or benefit

have been paid on account of any succession, and it shall afterwards bc proved to the satisfaction of the Comrnissiouer that such duty, not being due from the person paying the same, was paid by mistake, or was paid in respect of property which the successor shall have been unable to recover, or from or of which he shall have bees1 evicted and deprived by any superior title, or that for any other reason it ought to be refunded, the same shall thereupon be refunded to the person entitled thereto.

Allowances to be

52. Where any successor upon taking a succession shall be bound

made to successor in

raspect of relinquish-	to relinquish or l &.deprived d any other property, the Commissioner
ing property.	shall, upon the computation of the assessable value of the succession, maki s;ch allowaock to him as may be just in respect of the value of such property.

Compounding

39" & 40" VICTORIB, No. 35.

The Probate and Succession Duty Act.-l 876.
Compounding of Duties.

shall be of such a nature or so disposed or circumstanced that the duliea.

53. Where in the opinion of the Commissioner any succession Power to compound

value thereof shall not be fairly ascertainable under any of the preceding directions, or where from the complication of circum- stances affecting the valuc of a succession or affecting thc assessment or recovery of the duty thereon he shall think i t expedient to exercise this present authority, he Inay compound the duty payable on the successicn upon such terms a,s he shall think fit, and may give discharges to the successor upon payment of duty according to such composition, and may in any special cases in which i t may be deemed expedient enlarge the time for payment of any duty.
54. Thc Commissioner may receive any duty tendered in advance, Power to receive
and may allow discount thereon at such rate as may from time duties in
to time bc directed by the Chvernor; and no person by reason of
his having made any payment of duty in advance shall be preju-
diced in his right to have any repayment of duty made to him
to which he may become entitled under any of the provisions of this '
Act.
55. The Commissioner, upon application made by any person who Power to commute
shall be entitled to a succession in expectancy, may commute the futureduties.
duty presumptively payable in respect of such succession for a
certain sum to be presently paid; and for assessing the amount
which shall be so payable, he shall cause a prcscnt value to be set
upon such presumptive duty, regard being had to the contingencies
affecting the liability to such duty, and the interest of money involvcd
in such calculation being reckoned at the rate for the time being
allowed by him in respect of duties pici in advance, and upon the receipt of such certain sum he shall gkve discharges to the successor accordingly.
MISCELLANEOUS.

56. The duty imposed by this Act upon any succession shall be a DUQ to be a first

first charge on the interest of the successor, and of all persons claim- char~eunprOporty.
ing in his right, in all the real property in respect whereof such duty
shall be assessed; and such duty shall also be a first charge on the
interest of the successor in the personal property in respect whereof
the same shall be assessed while the same shall remain in the owner-
ship or control of thc successor, or of any trustee for him, or for his
guardian, or committee, or tutor, or curator, or of the husband of
any wife who shall be the successor; and the said duty shall be
a debt due to Her Majesty from the successor, having in the casc of
real propcrty comprised in any succession priority over all charges and interests created by him; but such duty shall not charge or affect any other real property of the successor than the property comprised in such successior,: Provided that wherc any settled real property comprised in a succession shall be subject to any power of sale, exchange, or partition exercisable with the consent of the successor, or b y the successor with the consent of another person, he

shall

39" C% 40" VICTORIB, No. 35.
The Probate and Succession Duty Act.-1876.
shall not be disqualified by the charge of duty on his succession from effectually authorizing by his consent the exercise of such power, or exercising any power with proper consent, as the case may be, and in such case the duty shall be charged substitutively upon the successor's interest in all real property acquired in substitution for the real property before comprised in the succession, and in the meantime upon his interest also in all moneys arising from the exercise of any such powers, and in ail investments of such moneys.

Provision for the

57. The Commissioner shall, at the request of any successor, or of any person claiming in his right, acce6t or cause to be made so many separate assessments of the duty payable in respect of the interest of the .successor in any separate properties, or-in defined portions of the same property, as shall be reasmably required, and in such cases the respective properties shall be chargeable only with the amount of duty separately assessed in respect thereof; and the Commissioner may by his certificate, to be issued in such form as shall be approved by the Governor, declare that any duties already assessed, whether collectively or distributi~~ely, in respect of any succession, shall thenceforth be charged as to any unpaid instalments according to any further distribution thereof upon separate parts only of the property in respect of which such assessmeut shall have been made, in which case the charge of such duties shall be thence- forth limited according to such distribution.

of properties.

separate assessment

What persona

58. The following persons besides the successor shall be pcrson-

?ccOuntable

auQ. ally accountable to Hcr Majesty for the duty payable in respect of any succession, but to thc extent only of the property ar funds actually received or disposed oi by them respectively after the time appointed for the commencement of this Act, that is to say, every trustee, guardian, committee, tutor? curator, or husband in whom respectively any property or the management of any property subject to such duty shall be vested; aud every person in whom the same shall be vested by alienation or other derivative

title at the same time of the succession becoming an interest in	possession, and all such trustees, guardians, committees, tutors,
curators, husbantls, aad persons s h l l be authorized to compound, or pay in advance, or comr;iute any duty, and retain out of the property subject to any such duty the amount thereof, or to raise such amount and the expenses incident thereto at interest on the security of such property, with Fewer to give effectual discharges for the sarnc, aud such security shall have priority over any charge or incumbrance created by the successor; and in the event of the non-payment of such duty as aforesaid, every person hereby made accountable shall
be a debtor to Her Majesty in the amount of the unpaid duty
for which ha shall be so accountable.

Notice of the succes-

sion to be given, and	59. The person hereby made accountable for the payment of duty personal property, at the time of the first payment, delivery, retainer, satisfaction, or other discharge of the same or any part thereof to of
a return of the pro-	in ~espect of any succession or some of them shall, in case of
perty made.

for

39" & 40" VICTORIB, No. 35.
The Probate and Succession Duty Act.-1876.
for the successor, or any person in his right; and in the case of real property when any duty in respect thcreof shall first become payable, give notice to the Commissioner of their liability to such duty, and shall at the same time dclivcr to the Commissioner a full and true account of the property for the duty whereon they shall bc respcctivcly accauntable, and of the value thereof, and of the deductions not claimed by them, together with thc names of the successors and predecessor, and their relation to each other, and all such other particulars as shall be necessary or proper for enabling the Clomrnissioner fully and correctly to ascertain the duties due; and the Commissioner, if satisfied with such account and estimate as originally delivered, or with any amendments that inny be rnadc therein upon their requisition, may assess the succession duty on the footing of such account and estimate; but if dissatisfied with such account and estimate, he may cause an account xnd ~stimate to be taken by any person to bc appointed by himself for that purpose, and to assess the duty on the footing of such last-mentioned account and estimate, subject to appeal as hereinafter provided; and if the duty so assessed shdl exceed the duty assessable, according to the return made to the Cominissioner, and with which he shall have been dissatisfied, and if there shall be no nppcal against such nssess- rnent, then it shall be in the discretion of the Commissioner, having regard to the merits of each case, to charge the whole or any part of the expeuses incident to the taking of such last-mentioned account and estimate on the interest of the successor in respect whereof the duty shall be due in increase of such duty, and to recover the same forthwith accordingly; and if there shall be an appeal against such last-mentioned assessment, then the puymeilt of such cspenses shall be in the discretion of the 'L'ribunal of Appeal hereinafter appointcci.

60. If any person required to give any such notice or deliver such account as aforesaid shall wilfully neglect to do so at the	notice of eucceaaion
Penalty on not giving
or account.
prescribed period, he shall incur a pemlty at the rate of Ten Pounds
per centum upon the amount of duty payable, or in case of a succession chargeable with a higher rate of duty than One Pound	per centum upon the value thereof, upon such less sum as such duty

if assessable at the rate of One Pound per centum upon thc vdue of the succession would amount to, and a like penalty for every month after the first month during which such neglect shall continue; and if any person liable under this Act to pay any duty shall, after such duty shall have Been finally ascertained, wilfully neglect to do so within twenty-one days, he shall also incur a penalty

at the rate of Ten Pounds per centum upon the amount of duty so

unpaid, or upon such less sum as such duty, if assessable at the rate of Onc Pound per centum on the value of the succession, would amount to, and a like penalty for every month after the first month during which such neglect shall continue.

61. Every receipt and certificate purporting to be in discharge of ~rotection

to dond

the whole duty payable for the time being in respect of any M*purcha8es8.

succession or any part thereof, shall exonerate a bond Me purchaser

for

39' & 40" VICTORIB, No. 35.

-p- --p-

-- -

The Pro bate and Xuccession Duty Act.-1876.
for valuable consideration and without notice fiorn such duty, not- withstanding any suppression or misstatement in the account upon the footing whereat the same may have been assessed, or any insufficiency of such assessment, and no bond Jicle purchaser of property, for valuable consideration under a title, liot appearing to confer a suc~ession, s l d l be sul~ject to any duty with which such properttv shall be chargeable urcler the provisions of this Act, by reason bf any extrinsic circumstances of which hl: shall not have

had notice a t the t h e of

such purchase.

Proceeding if return

62. If any accountable party required by the Commissioner to deliver any account, required by this Act to be delivered, sllall make default i11 doing so, the Commissioner inay sue out of the Supreme Court n writ o f smnmons, in such torm as the Judge of such Court shall direct, commanding thc party so in defmlt to deliver such account within such period as may be appointed in the writ, or to show cause to the contrary, and or! cause being shown, such ordcr shall be made as shall be just.

not made.

Powcr to enforce	63. The Commissioner may, for any of the purposes of this Act,
roturna from execu-

tors and ndministra-	require and enforcc the delivery of accounts fronz executors, wlmin-
tors.	istrators, arid trustees of' p~oper lv ant1 ?eg,ztees clia-rgcable with duty, antl for the dutv whereon thcy'shal! be accountable, in the samc

a	manner as theyv are by the nkxt preceding section empowered, to rcquirc and enforce the delivery of' accountts for the purposcs of this Act.

A c c o ~ l n t i n g ~ n r t ~ t o	64.	Every	person	who, unJer	the	~rovisions of	this	Act, may
verify hL acconnts.

deliver any account or estimacc of any property of which an account is roquired by virtue thereof to be rwdcrcd shall, if required by the Commissioner, produce bef:>re him such books and doci~n~ents in tJrc custody or control of such pcrson, so far as thc sanie relate to such account orb estimate, as map afford any necessary information for the purpose of ascertairlir~g such property, and. the duty payable therew;

ancl the C:olnmissioner may. without payn~ent of any fee, iilspect and

tnkc copies of any pablic book, bnt all such infbrmation shrill be
deemed to be confidential, and the Commissioner shall not disclosc the samc or the contents of any document or book to any person otherwise than for the purposes of this Act.

Powcr t o value	65.	Where z valuatiot~	of any interest acquired hy way of annuity
annuities for assess-

ment of duty.

is necessary fbr the purpose of assessin,: the duty chargeable thereon, the value of' such interest shall be determined by Lllc Commissioner, wllo may, at the rerjuest of the party chargeable, submit the valuation of such alliluity to the arbitration of two indifl'erent persons, oric to be ap~jointed by thc Con~rr~issiozler, a i d the other by tllc person

cha rwab l~,

and snch arbitrators shall hare power to appoint an

umplre, and the award of the said arbitrators, or of such umpire,

slaall be final anti conclusive.

"werforacco~ntab~~

party to ap~cal.

66. Any accountable party dissatisfied with the assessment of' tile duty payable under any of the provisions of

this Act, upon giving,

within

39" & 40" VICTORIB, No. 35.
The Probate and Xuccession Duty Act.--1876.
-- --
within twenty-one days after the date of such assessment, notice in writing to the Commissioner of his intention to appeal against such assessment, and a statement of the grounds of such appeal, such statement to be furnished within the further period of thirty days, may appeal by petition accordingly to the Supreme Court, and s&h Court or any Judge thereof, sitting in chambers, shall have juris- diction to hear and determine the matter of such appeal, and thc costs thereof, with power to direct for the purposes of such appeal, any inquiry, valnation, or report to be made by any officer of the Court, or other person as such Court or Judge may thiuk fit.

the same shall be entered in a book to be kept by the Commissioner receipts given.

67. Whenever any payment of dnty shall bc made under this Act, Books to be kept and

for this purpose, and he shall give a receipt for the same, in such form as shall be provided by the regulations to be issucd under the authority of this Act; the Commissioner shall, from time to time, deliver to any person interested in any property affected by such duty, on applying for the same for any reasonable purpose approvcd by them, a certificate of such payment in such form as in the said regulations may be directed.
68. All affidavits made under this Act shall be sworn before the ~ f f i a ~ ~ i t ~.
Commissioner, or any Commissioner for taking affidavits in the Supreme Court, and any person who shall wilfully make a false affidavit, concerning any matter in this Act contained, shall be liable to the punishment imposed by law for wilful and corrupt perjury.
69. Whenever any suit is pending in the Supreme Court for the Duty i-p administra-
administration of any property charadable with duty under this Act, tion BU~S.
the said Court shall provide out of :my property which may be in
the possession OF control of the Court for the payment of this duty.
70. All penalties imposed by this Act may be recovered in a Recaveryof penalties.

visions of an Ordinance of the Governor and Legislative Council, No.

summtwy way before any two Justices of the Peace, under the pro-

6 of 1850, intituled " To Facilitate the Performarice of the Duties of Justices of the Peace out of Scssions with respect to Summary Con- victions and Orders," or of any Act now in force or hereafter to be in force relating to thc duties of Justices of the Peace with respect to summary convictions and orders, and all convictions and orders made by such Justices may be enforced as in the said Ordinance, or in any other Act as aforesaid, as shall be provided.

71. There shall be an appeal to the Local Court of Adelaide of Appeal.
Full Jurisdiction only from every conviction by any Justices for any offences under this Act, or from every order dismissing any informa- tion or complaint, or from any other order made by any such Jut-t' lces under this Act, and the proceedings or, such appeal shall be con- ducted in manner appointed by thc said Ordinance, No. 6 of 1850, for appeals to Local Courts, or any Act to be hereafter in force
regulating
390 & 40" VICTORIB, No. 35.
The Probate and Succession Duty Act.-1876.
regulating such appeal, but the Local Court of Adelaide aforesaid shall also have the power to make such order as to the payment of the costs of the appeal as it shall think fit, although such costs may exceed Ten Pounds.

Regulations.	72. The Governor may frame all such regulations and forms as may be necessary for carrying out the provisions of this Act; and all such regulations and forms, when published in the Government
Gazette, shall have the force of law, and they shall be laid before
both Houses of Parliament forthwith if Parliament be then sitting; and if not, then within twenty-one days after the commencement of the next Session.

In the name and on behalf of Her Majesty, T hereby

assent to this Bill.

A. MUSGRAVE, Governor,

FIRST

390 & 40" VICTORIB, No. 35.

The Probate and Sztccession Duty Act.-1876.
FIRST SCHEDULE.

Duta'e'es on Probate of WiUs and Letters of

Administration.

Probate of a will, or letters of administration with a will annexed, when the effects are sworn to by the executor or administrator, shall be-
53 a. d.

Under the value of $100

....................

.... ....

1 0 0

Above the value of $100, and under &2OO.,

................

Do.

$200,

" S300 ................. 3 0 0

Do.

$300,

'	$400.. ....,........... 4 0 0

Do.

$400,

S600

..................

6 0 0

Above $500, l per cent.
Letters of administration without a will annexed, when the effects are sworn to
by the administrator, shall be-
S S. d.
Under the value of $100 ................................ 1 10 0

Above the value of $100, and under $200..

................

Do.

$200,

" $300 .................. 4 10 0

Co.	$300, " ;6400...,.,. ........... 6 0 0
Do.	f;400, " $600.. ................. 7 10 0

Above $500, one asd a half per cent.
SECOND SCHEDULE.
Succession to Real and Persona2 Jistate.
When the successor shall be the lineal descecdant or lineal
ancestor of the predecessor, a duty upon the value of the &l per centum,

succession at the rate of

..............................

Where the successor shall be a brother or sister, or a lineal

descendant of a brother or sister of the predecessor, a duty $3 per centum.

upon the value of the succession of.

.....................

When the successor shall be a brother or sister ctf the father or

mother, or the descendant of the brother or sister of the

father or mother of the predecessor, a duty upon the value

1 g5 per centum.

of the succession of

..................................

When the successor shall be a brother or sister of the grandfather

or grandmother of the predecessor, a duty upon the value of	$6 per centum.
the succession cf .....................................

Wben the aucceesor shall be in any other degree of collateral

consanguinity to the predecessor than is heretofore described,

or shall be a stranger in blood to him, a duty upon the value

g10 per cantum.

of the succession of

..................................

. -
Adelaide: By authoritg, W. 0. Cox, Government Printer, North-terrace.