perfect and not duly proved, and fhall decide accordingly, notwithftanding any Confent or Admiffion of the Parties or any of them.

CXIII. And Whereas the Payment of Stamp Duties impofed on the Admiffion of Fellows into the College of Phyficians or 'Surgeons, and of Freemen and others into other Corporations, Guilds or Companies in Ireland, has been and may be evaded;' Be it therefore enacted, That it shall be lawful for the faid College

Duties on Ad

miffion of Fel

of Physicians or Surgeons, and for every Body Politic or Corporate, lows into College Corporation, Guild or Company in Ireland, which shall admit any of Phyficians, &c. Perfon or Perfons into any fuch College, Corporation, Guild or and of Freemen Company, by themselves, or by fome Perfon or Perfons employed into Corporby fuch College, Corporation, Guild or Company, and they are ations fecured. hereby required, previously to the Admiffion of any fuch Perfon into fuch College, Corporation, Guild or Company, to demand and receive, for the Ufe of His Majefty, his Heirs and Succeffors, of and from the Perfon fo admitted, the feveral and refpective Stamp Duties which fhall be then by Law payable on the Entry, Minute or Memorandum of Admiffion of fuch Perfon into fuch College, Corporation, Guild or Company; and the proper Officer of fuch College, or Body Politic or Corporate, Corporation, Guild or Company, fhall make an Entry, Minute or Memorandum of fuch Admiffion upon the proper Stamp in fome Book, Roll, or Record of fuch College, Corporation, Guild or Company, within one Month after fuch Perfon fhall be fo admitted into fuch College, Corporation, Guild or Company; and if fuch Officer fhall neglect or refufe Officer offendfo to do, he fhall for every fuch Offence forfeit the Sum of Ten ing. Pounds; and every fuch College, Corporation, Guild or Company Penalty. fhall be anfwerable for all fuch Duties without any Proof of the fame having been fo received, or whether the fame refpectively fhall have been fo received or not, and the fame fhall be a Debt to His Majefty, and recoverable with Cofts by a fummary Application to the Court of Exchequer as any other unpaid Stamp Duty may be recovered under any Act or Acts in force or to be in force in Ireland, for the fecuring the Payment of the Stamp Duties.

ations, &c. relat

CXIV. And be it further enacted, That any and every Officer of Books of Colthe College of Phyficians or Surgeons, or of any Corporation, lege, Corpor Guild, Fraternity or Company in Ireland, who fhall from time to ing to Duty, may time have in his Cuftody any Book, File, Record, Remembrance, be inspected by Docket or Proceeding of or belonging to fuch College, Corpora- an Officer of tion, Guild, Fraternity or Company, the Sight or Knowledge Stamps. whereof may tend to the fecuring any of His Majesty's Stamp Duties which now are or fhall at any time be by Law payable in Ireland, or to the Proof or Discovery of any Fraud or Omiffion in relation thereto, or to any of them, fhall at all seasonable times permit any Person thereunto authorized by the Commiffioners of Stamps, to try, search, infpect, and view all fuch Books, Files, Records, Remembrances, Dockets and Proceedings as aforefaid,

without Fee or Reward, and to take thereout fuch Notes and Without Fee. Memorandums as fhall be neceffary for the Purposes last mentioned, without Fee or Reward; and if any fuch Officer shall refuse or ne- Officer refufing, glect fo to do, upon Demand made by fuch Perfon fo authorized as &c. aforefaid, fuch Officer fo refufing or neglecting fhall, for every fuch

Refufal or Neglect, forfeit and

56 GEO. III.

Penalty,

CXV. And

CXV. And be it further enacted, That the several Stamp Duties from time to time impofed by Law in Ireland, upon any Probates or Letters of Adminiftration, or Receipts for Legacies, or Shares or Proportions of any Eftate or Effects, fhall be deemed and taken to be chargeable and charged, and payable and paid, only in refpect of the Amount or Value of fuch Eftate and Effects as fall be fituated in Ireland, and of fuch Legacies as fhall be payable out of Eftates and Effects in Ireland; and that no Perfon fhall be deemed or taken to have proved any Will in Ireland until he fhall have obtained Probate thereof from the proper Ecclefiaftical Court in Ireland.

CXVI. And be it further enacted, That the Probate of the Will of any Perfon deceafed, or the Letters of Administration of the Effects of any Perfon deceased, heretofore granted or to be hereafter granted in Ireland, fhall be deemed and taken to be valid and available by the Executors or Adminiftrators of the Deceased for recovering, transferring or affigning any Debt or Debts, or other Perfonal Estate or Effects, whereof or whereto the Deceafed was poffeffed or entitled, either wholly or partially, as a Trustee, notwithstanding that the Amount or Value of fuch Debt or Debts, or other Perfonal Eftate or Effects, or the Amount or Value of fo much thereof, or fuch Intereft therein, as was Truft Property in the Deceafed (as the cafe may be) fhall not be included in the Amount or Value of the Eftate in refpect of which the Stamp Duty was paid on fuch Probate or Letters of Adminiftration.

CXVII. And be it further enacted, That from and after the Commencement of this Act, no Ecclefiaftical Court or Jurifdi&ion in Ireland fhall grant Probate of the Will or Letters of Adminiftration of the Eftate and Effects of any Perfon deceased, without firit requiring and receiving from the Perfon or Perfons applying for the Probate or Letters of Administration, or from fome other competent Perfon or Perfons, an Affidavit or folemn Affirmation in the cafe of Quakers, in the Form contained in the Schedule hereunto annexed, that the Eftate and Effects of the Deceafed, for or in refpect of which the Probate or Letters of Adminiftration is or are to be granted, are under the Value of a certain Sum to be specified in fuch Affidavit, to the beft of the Deponent's or Affirmant's Knowledge, Information and Belief, and according to the Account to be annexed to fuch Affidavit, according to which Sum the Stamp Duty fhall be afcertained which fhall be then required on fuch Probate or Letters of Adminiftration, which Affidavit or Affirmation fhall be made before the Surrogate or other Person who shall adminifter the ufual Oath for the due Adminiftration of the Eftate and Effects of the Deccafed.

CXVIII. And be it further enacted, That every fuch Affidavit or Affirmation shall be exempt from Stamp Duty, and fhall be in the Form in the faid Schedule to this Act annexed directed in that refpect, and fhall when duly fworn be certified accordingly by the Regiftrar of the Court, and fhall, together with the Copy of the Will or Extract or Account of the Letters of Administration to which it fhall relate, be tranfmitted by the Regiftrar of the Court, to the proper Officer at the Stamp Office in Dublin, if fuch Court fhall be in the City or County of Dublin, and if in any other Part of Ireland, then to the Diftributor of the District in which fuch Court

15

Court fhall be, which Distributor fhall forthwith transmit fuch Affidavit to the proper Officer at the Stamp Office in Dublin, and each and every Affidavit fo received at the Stamp Office from any Registrar or Diftributor fhall be forthwith filed in the faid Stamp Office; and on the Receipt of fuch Affidavit by the proper Officer at the Stamp Office, if the Court be in the City or County of Dublin, or by the Diftributor if in any other Part of Ireland, and on Payment of the Duty payable in respect of fuch Probate or Letters of Adminiftration, the proper Officer of the Stamp Office in Dublin, or the Distributor of Stamps, as the cafe fhall require, shall forthwith iffue and deliver to the Party paying fuch Duty on Parchment or Vellum ftamped with the proper Stamp according to the Amount mentioned in fuch Affidavit, together with a Certificate of having received fuch Affidavit and of the Amount of Perfonal Property mentioned therein, and of the Payment of the proper Duty for the Probate or Letters of Administration in refpect thereof; and if any Officer offendRegistrar or other Officer whofe Duty it fhall be, fhall neglect to ing. tranfmit such Affidavit or Affirmation to the faid Commiffioners of Stamps, as hereby directed, or shall iffue any fuch Probate or Letters of Adminiftration without having tranfmitted fuch Affidavit, and received fuch Certificate as aforefaid, or upon Vellum or Parchment not ftamped with a Stamp of the proper Amount according to fuch Certificate, then and in every fuch cafe every Person so offending fhall forfeit the Sum of Fifty Pounds.

Penalty.

Where too high

a Duty has been paid for Probate.

davit.

CXIX. And be it further enacted, That from and after the Commencement of this Act, where any Perfon on applying for the Probate of a Will or Letters of Adminiftration in Ireland fhall have estimated the Eftate and Effects of the Deceafed to be of a greater Value than the same shall have afterwards proved to be, and Thall in confequence have paid too high a Stamp Duty thereon, if fuch Perfon fhall produce the Probate or Letters of Adminiftration to the faid Commiffioners of Stamps, within Six Calendar Months after the true Value of the Estate and Effects have been ascertained, and it fhall be discovered that too high a Duty was first paid on the Probate or Letters of Adminiftration, and fhall deliver to them a particular Inventory and Account and Valuation of the Eftate and Effects of the Deceased, verified by an Affidavit (or folemn Affirm- Verified by Affi. ation, in the case of Quakers); and if it fhall thereupon fatisfactorily appear to the faid Commiffioners that a greater Stamp Duty was paid on the Probate or Letters of Administration than the Law required, it fhall be lawful for the faid Commiffioners to cancel and Relief. expunge the Stamp on the faid Probate or Letters of Adminiftration, and to fubftitute another Stamp for denoting the Duty which ought to have been paid thereon, and to make an Allowance for the Difference between them as in the cafes of spoiled Stamps, or to repay the fame in Money at the Discretion of the faid Commiffioners. CXX. And be it further enacted, That from and after the paffing of this Act, where any Perfon on applying for the Probate of a Will or Letters of Administration, fhall have estimated the Eftate and Effects of the Deceased to be of lefs Value than the fame shall have afterwards proved to be, and fhall in confequence have paid too little Stamp Duty thereon, it fhall be lawful for the faid Commiffioners of Stamps, on Delivery to them of an Affidavit or folemn Affirmation of the Value of the Eftate and Effects of the Deceased,

Where the Duty
has been paid too
little, Probate,

&c. to receive
the proper
Stamp on certain
Conditions.

Provifo as to

cation.

Affidavit, &c.

to cause the Probate or Letters of Administration to be duly stamped, on Payment of the full Duty which ought to have been originally paid thereon in refpect of fuch Value, and of the further Sum or Penalty payable by Law for ftamping Deeds after the Execution thereof, without any Deduction or Allowance for the Stamp Duty originally paid on fuch Probate or Letters of Administration: Provided always, that if the Application fhall be made within Six time of Applica- Calendar Months after the true Value of the Eftate and Effects fhall be ascertained, and it shall be difcovered that too little Duty was at first paid on the Probate or Letters of Administration ; and if it fhall appear by Affidavit or folemn Affirmation to the Satisfaction of the faid Commiffioners that fuch Duty was paid in confequence of any Miftake or Mifapprehenfion, or of its not being known at the time that fome particular Part of the Eftate and Effects belonging to the Deceafed, and without any Intention of Fraud, or to delay the Payment of the full and proper Duty, then it fhall be lawful for the faid Commiffioners to remit the beforementioned Penalty, and to cause the Probate or Letters of Administration to be duly ftamped, on Payment only of the Sum which fhall be wanting to make up the Duty which ought to have been at first paid thereon.

Relief.

CXXI. Provided always, and be it further enacted, That in cafes of Letters of Administration, on which too little Stamp Duty fhall have been paid at firft, the faid Commiffioners of Stamps fhall not cause the fame to be duly ftamped in the manner aforefaid until the Administrator fhall have given fuch Security to the Ecclefiaftical Court or Ordinary by whom the Letters of Administration shall have been granted, as ought by Law to have been given on the granting thereof in cafe the full Value of the Estate and Effects of the Deceafed had been then ascertained, and also that the faid Commiffioners of Stamps fhall yearly or oftener tranfmit an Account of the Probates or Letters of Administration upon which the Stamps fhall have been rectified in pursuance of this Act, to the feveral Ecclefiaftical Courts by which the fame fhall have been granted, together with the Value of the Eftate and Effects of the Deceafed, upon which fuch Ratification fhall have proceeded.

CXXII. And be it further enacted, That where too little Duty fhall have been paid on fuch Probate or Letters of Administration, in confequence of any Miftake or Misapprehenfion, or of its not being known at the time that fome particular Part of the Eftate and Effects belonged to the Deceased, if any Executor or Adminiftrator acting under fuch Probate of † Letters of Administration shall not within Six Calendar Months after the paffing of this Act, or after the Discovery of the Miftake or Mifapprehenfion, or of any Eftate or Effects not known at the time to have belonged to the Deceased, apply to the faid Commiffioners of Stamps, and pay what shall be wanting to make up the Duty which ought to have been paid at first on fuch Probate or Letters of Administration, he or she shall forfeit the Sum of One hundred Pounds, and alfo a further Sum at and after the Rate of Ten Pounds per Centum on the Amount of the Sum wanting to make up the proper Duty.

• CXXIII. And Whereas it has happened in the Cafe of Letters • of Administration on which the proper Stamp Duty hath not been paid at first, that certain Debts, Chattels, Real or other Effects,

• due

Affirmation.

due or belonging to the Deceafed, have been found to be of fuch bates, &c. in great Value that the Adminiftrator hath not been poffeffed of certain cafes. • Money fufficient either of his own or of the Deceafed to pay the requifite Stamp Duty, in order to render fuch Letters of Ad• miniftration available for the Recovery thereof by Law: And 'Whereas the like may occur again, and it may also happen that • Executors of Persons entitled to take out Letters of Adminiftra'tion may, before obtaining Probate of the Will or Letters of Ad'ministration of the Eftate and Effects of the Deceased, find some • confiderable Part or Parts of the Estate and Effects of the Deceased 'fo circumftanced as not to be immediately got Poffeffion of, and 'may not have Money fufficient either of their own or of the Deceafed to pay the Stamp Duty on the Probate or Letters of • Administration, which it fhall be neceffary to obtain ;' Be it therefore further enacted, That from and after the paffing of this Act, it fhall be lawful for the Commiffioners of Stamps, on fatisfactory Proof of the Fact, by Affidavit or folemn Affirmation in any fuch Affidavit or case as aforefaid, which may appear to them to require Relief, to cause the Probate or Letters of Administration to be duly ftamped for denoting the Duty payable, or which ought originally to have been paid thereon, and to give Credit for the Duty, either upon Payment of the beforementioned Penalty, or without, in cafes of Probates or Letters of Adminiftration already obtained, and upon which too little Duty shall have been paid, and either with or without Allowance of the Stamp Duty already paid thereon, as the cafe may require, under the Provifions of this Act; provided in all fuch Provifo. cafes of Credit, the Security be firft given by the Executors or Adminiftrators, together with Two or more fufficient Sureties, to be approved of by the faid Commiffioners by a Bond to His Majesty, his Heirs or Succeffors, in Double the Amount of the Duty, for the due and full Payment of the Sum for which Credit fhall be given, within Six Calendar Months, or any lefs Period, and of the Interest for the fame at the Rate of Ten Pounds per Centum per Annum, from the Expiration of fuch Period until Payment thereof, in cafe of any Default of Payment at the time appointed, and fuch Probate or Letters of Adminiftration been † duly ftamped in the manner aforefaid, shall be as valid and available as if the proper Duty had been at first paid thereon, and the fame had been ftamped accordingly.

† Sic.

CXXIV. Provided always, and be it further enacted, That if at Time of Credit the Expiration of the time to be allowed for the Payment of the may be extended. Duty on fuch Probate or Letters of Administration, it shall appear to the Satisfaction of the faid Commiffioners that the Executor or Adminiftrator to whom fuch Credit fhall be given as aforefaid shall not have recovered Effects of the Deceased to an Amount fufficient for the Payment of the Duty, it shall be lawful for the faid Commiffioners to give fuch further time for the Payment thereof, and upon fuch Terms and Conditions as they fhall think expedient. CXXV. Provided also, and be it further enacted, That the Probate or Letters of Adminiftration, fo to be stamped on Credit as aforefaid, fhall be depofited with the faid Commiffioners of Stamps, and fhall not be delivered up to the Executor or Adminiftrator until Payment of the Duty, together with fuch Interest as aforefaid, if any fhall become due; but the fame shall nevertheless be produced in Evidence by fome Officer of the Commiffioners of Stamps, at the

Probate, &c.

when Credit is pofited with given, to be de. Commiffioners