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STAMP DUTIES.
sonal or movable estate and effects of the deceased.
The inventory and testamentary writings left by
the deceased, if any, shall be recorded in the boobs
of the court (48 Geo. III. c. 149, § 38).
inventories and relative testamentary writings are
to be given up and recorded in, and confirmations
granted by, the Commissary Court of the county
wherein the deceased died domiciled ; and in the
case of persons dying forth of Scotland, or without
any known domicile, having personal property in
Scotland, the Commissary Court of Edinburgh.
(21 and 22 Vict. c. 56, § § 3 and 8.)
Oaths and affirmations on inventories of personal
estates, to be given up and recorded in any Com-
missary Court, may be taken before the commis-
sary or his depute, the commissary-clerk or his
deputy, any commissioner appointed by the com-
missary, or any magistrate or justice of the peace
within the United Kingdom or the Colonies, or any
British consul. (21 and 22 Vict. c. 56, § 11.)
If the deceased person died domiciled in Scotland,
it shall be competent to include in the inventory
of the personal estate in Scotland, the personal
estate in England and Ireland. The estate in
England and Ireland shall be separately stated in
the inventory, and the inventory shall be stamped
according to the entire value of the estate situated
within the United Kingdom. If confirmation be
required, the domicile must be proved to be in
Scotland ; and to give title to the English and
Irish property, the confirmation must be sealed in
the Principal Probate Court in England and the
Probate Court in Dublin. (21 and 22 Vict. c. 56,
§ § 9, 12, and 13.)
The provisions of the Act are merely permissive.
It is therefore still competent to pay duty on the
estate in Scotland, and probate or administration
duty in respect of the estate in England and Ire-
land. In the case of a person dying domiciled
forth of the United Kingdom having personal
estate in Scotland, this mode of paying the duty
must be followed, as there is no provision for pay-
ment of duty, in respect of the personal estate in
England or Ireland, on the inventory or confir-
mation.
If there be any omission in the inventory inferring
payment of further duty, an additional inventory
is required to be exhibited by 48 Geo. III. c. 149,
§ 38 ; and § 40 provides that it shall specify the
value of the estate and effects in the former inven-
tory. By 16 and 17 Vict. c. 59, § 8, such addi-
tional inventory shall be chargeable only with
such duty as, with the duty charged upon the
former duly stamped inventory, shall make up
the full duty, in respect of the total amount of all
the estate and effects of the deceased specified in
the additional and former inventory. If the estate
be over estimated, or something improperly in-
cluded, an inventory on a stamp corresponding
to the value must be exhibited, and the original
inventory will be allowed on affidavit as a spoiled
stamp, within six months of the recording of the
second inventory.
Personal estate which a person dying shall dispose
of by will, under authority to dispose of the same
as he shall think fit, shall be deemed personal or
movable estate of the person so dying, for the
purpose of payment of inventory, probate, or
administration duty (23 Vict. c. 15, § 4). The
duties are to be charged on the property, in respect
of which they are payable, and to be paid by the
trustees or owners to the executor.
By the 27 and 28 Vict. c. 56, § § 4, 5, British
ships at sea, or elsewhere out of the United King-
dom, are property of the deceased at the Port of
Registry for payment of Inventory Duty.
Indian Government Promissory Notes, and certi-
ficates issued, or stock in lieu thereof, being assets
of a deceased person, the interest of which shall
be payable in London, registered in London, or
enfaced in India for such registration before the
death of the owner; also Indian Government Pro-
missory Notes, with coupons attached, in the same
circumstances as to registration, and certificates
issued, or stock created in lieu thereof, shall be
personal estate, and bona notabilia in England of
the deceased (23 Vict. c. 5, § 1); also any ship
or share of a ship belonging to a person deceased,
registered in the United Kingdom, although such
ship ma}' at the time of the decease have been at
sea or out of the United Kingdom, shall be deemed
to be at the port where registered (27 and 28
Vict. c. 56), and liable to inventory, probate, or
administration duty.
" The inventory and additional inventory of any
person deceased, required to be exhibited and
recorded in Scotland, shall be stamped with duty
according to the value of the property at the time
they shall be sworn to, including the proceeds
accrued to that time ; and the duty, or deficient
duty, according to such value and proceeds, and
interest thereon at the rate of five per cent., shall
be a debt to Her Majesty by the person making
oath to said inventory and additional inventory,
and his heirs and successors; and if such inventory
and additional inventory shall not be exhibited and
recorded, the inventory duty on all the personal
or movable estate and effects of the deceased, and
interest thereon at the rate of five per cent, from
the expiry of six months after the death of such
deceased person, shall be a debt to Her Majesty by
the person who shall intromit with such personal
or movable estate and effects, or any part thereof,
and his heirs and successors." (23 and 24 Vict.
c. 80, § 5.)
II. Heritable Securities.
The Act 31 and 32 Vict. c. 101, § 117, makes
heritable securities movable as regards succession
in the creditor from and after 31st December,
1868, and this whether the security shall have
been granted before or after that date. These
securities will therefore, after the above date, be
liable to Inventory Duty the same as other mov-
able property, and should be included in the inven-
tory of the personal estate. Such securities will
still be money secured on heritage ; and in so far
as they may not come under the statutory provi-
sions applicable to personal property, the Acts 23
Vict. c. 15, and 23 and 24 Vict. c. 80, will apply
to them. The mode of payment of duty by special
inventory, as provided in 23 and 24 Vict. c. 80,
will not be competent in so far as they are movable
property, and come under the statutes applicable
to personal property. The Act 23 and 24 Vict.
c. 80, will still apply to heritable securities, ex-
cluding executors, which are by the above section
of 31 and 32 Vict. c. 101, to remain heritable,
and also to personal bonds, excluding executors.

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