I1.112 Legacy duty

I1.112 Legacy duty

Legacy duty was levied on receipts, given for legacies, in 17801 and was avoided easily by legatees not giving such receipts. In 1796 therefore a duty was imposed on the legacy itself2. At first this was confined to legacies of personal property and so real property and even legacies charged on real property were not caught. In 18063 the duty was imposed upon legacies the payment of which was charged on real estate, or which were paid from monies to arise from the sale of real estate directed by the will to be sold. Thus only real estate left in specie escaped the duty.

The duty covered not only specific and pecuniary legacies but also donationes mortis causa4, interests in residue and interests devolving on intestacy. It also covered legacies arising by devolution on the

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