REPEALS SINCE THE PUBLICATION OF THE SECOND EDITION OF THE STUDENT'S STATUTES AND WHICH SHOULD In addition to the above repeals, it should be noted that by sect. 27 of the Customs and Inland Revenue Act, 1881 (44 Vict. c. 12) it is enacted that the duties imposed by the Customs and Inland Revenue Act 1880 (see Student's Statutes, p. 291) upon probates of wills and letters of administration shall not be payable after 1st June, 1881. And that by sect. 41 of the first mentioned Act it is enacted that the duty of 1 per cent. imposed by 55 Geo. 3, c. 184: (see Student's Statutes, p. 128); and the duty of 1 per cent. imposed by the Succession Duty Act, 1853: (see Student's Statutes, p. 201) shall not be payable. And that by sect. 9 of the Supreme Court of Judicature Act, 1881 (44 & 45 Vict. c. 68) divorce appeals are to lie to the Court of Appeal instead of to the full court as enacted by sect. 55 of 20 & 21 Vict. c. 85: (see Student's Statutes, p. 297.) THE STUDENT'S STATUTES FOR 1881. (44 & 45 VICT.) CUSTOMS AND INLAND REVENUE ACT, 1881. (44 Vict. c. 12.) PART III. As to Probate and Legacy Duties, and Duties on Accounts. 27. The duties imposed by the Customs and Inland Revenue Act, Grant of 1880 (a), upon probates of wills and letters of administration shall not duties in be payable upon probates or letters of administration granted on and respect of probate and after the 1st June, 1881; and on and after that day in substitution for letters of such duties, there shall, save as is hereinafter expressly provided, be administracharged and paid on the affidavit to be required and received from the tion. person applying for the probate or letters of administration, the stamp duties hereinafter specified; (that is to say,) 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 what the deceased shall have been possessed of or entitled to as trustee, and not beneficially, shall be above the value of 1007., and not above the value of 5007. DUTY. At the rate of one pound for (a) See Student's Statutes, p. 291. B. Power to and funeral expenses where de Where such estate and effects shall be above the value of 500l., and not Where such estate and effects shall be At the rate of one pound five shillings for every full sum of 501., and for any fractional part of 501. over any multiple of 50l. ; At the rate of three pounds for every full sum of 1007., and for any fractional part of 1001., over any multiple of 1001. 28. On and after the 1st June, 1881, in the case of a person dying deduct debts domiciled in any part of the United Kingdom, it shall be lawful for the person applying for the probate or letters of administration to state in his affidavit the fact of such domicile, and to deliver therewith or annex thereto a schedule of the debts due from the deceased to persons resident in the United Kingdom, and the funeral expenses, and in that case, for the purpose of the charge of duty on the affidavit, the aggregate amount of the debts and funeral expenses appearing in the schedule shall be deducted from the value of the estate and effects as specified in the account delivered with or annexed to the affidavit. ceased died domiciled in the United Kingdom. As to forms of affidavit. Probate or letters of administration Debts to be deducted under the power hereby given shall be debts due and owing from the deceased and payable by law out of any part of the estate and effects comprised in the affidavit, and are not to include voluntary debts expressed to be payable on the death of the deceased, or payable under any instrument which shall not have been bonâ fide delivered to the donee thereof three months before the death of the deceased, or 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. Funeral expenses to be deducted under the power hereby given shall include only such expenses as are allowable as reasonable funeral expenses according to law. 29. The affidavit to be required or received from any person applying for probate or letters of administration shall extend to the verification of the account of the estate and effects, or to the verification of such account and the schedule of debts and funeral expenses, as the case may be, and shall be in accordance with such form as may be prescribed by the Commissioners of Her Majesty's Treasury; and the Commissioners of Inland Revenue shall provide forms of affidavit stamped to denote the duties payable under this Act. 30. No probate or letters of administration shall be granted by the Probate, Divorce, and Admiralty Division unless the same bear a certi |