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(4.) A person having a limited interest in any property Payment who pays the estate duty in respect of that property shall by limited be entitled to the like charge as if the estate duty in owner. respect of that property had been raised by means of a mortgage to him.
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(5.) Any money arising from the sale of property com- Payment of prised in a settlement or held upon trust to lay out upon duty out of the trusts of a settlement may
capital be expended in paying, money". any estate duty in respect of property comprised in the settlement and held upon the same trusts.
15.-(1.) In the case of property which does not pass to Apportion- the executor as such an amount equal to the proper rate- ment of
estate duty. able part of the estate duty may be recovered by the person, who being authorized or required to pay the estate duty in respect of any property has paid such duty, from the person entitled to any sum charged on such property (whether as capital or as an annuity or otherwise) under a disposition not containing any express provision to the contrary.
(2.) Any dispute as to the proportion of estate duty to Disputes. be borne by any property or person may be determined upon application by way of summons in the Supreme Court.
(3.) Any party from whom a rateable part of estate Parties duty can be recovered under this section shall be bound by bound by the accounts and valuations as settled between the person accounts entitled to recover the same and the Commissioner.
as settled.
16. The Governor-in-Council may remit the payment of Remission any estate duty or may order a refund by treasury warrant of and refund- the whole or any portion of any estate duty which may duty on cer- ing of estate have been paid to the Commissioner, for the remission or tain grounds. refund of which any equitable claim is proved to his satisfaction.
17.- (1.) Any person aggrieved by the decision of the Appeal to Commissioner with respect of the amount of estate duty Supreme payable on an affidavit or account or with respect to the Court on repayment of any excess duty or to any claim for additional Payment of
or giving duty by the Commissioner and whether he is aggrieved on security the ground of the value of any property or the rate charged for duty or otherwise, may, on payment of, or giving security for, claimed. as hereinafter mentioned, the duty claimed by the Commis- sioner or such portion of it as is then payable by him, appeal to the Supreme Court within 3 months from the date of the decision and the amount of the duty shall be deter- mined by the Supreme Court and if the duty is less than that paid to the Commissioner the excess shall be repaid.
(2.) No appeal shall be allowed from any order, direction, No appeal determination or decision of the Supreme Court under any from appeal under this section except with the leave of the decision of Supreme Court or of the Full Court.
Supreme Court with- out leave.
(3.) The costs of the appeal shall be in the discretion of Costs of the Court, and the Court, where it appears to the Court appeals. just, may order the Commissioner to pay on any excess of Interest duty repaid by him interest at such rate per cent. per on excess aunum and for such period as appears to the Court just. repaid.
(4.) Provided that the Supreme Court if satisfied that it would impose hardship to require the appellant as a coudi- tion of the appeal to pay the whole, or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the Court seems reasonable and on security to the satisfaction of the Court being given for the duty or so much of the duty as is not so paid, but in such case the Court may order interest at such rate per cent. per annum as appears to the Court just to be paid on the unpaid duty so far as it becomes payable under the decision of the Court.