ESTATE DUTY.
No. 16 of 1915. 2343
the unpaid duty so far as it becomes payable under the decision of the court.
be annexed
18. (1) A schedule of the property of a deceased person in respect of which estate duty has been paid shall be annexed to the probate or letters of administration granted to his executor. Any person who shall, subsequent to the date of a probate or of any letters of administration, in any way deal with any property of the deceased not set out in the said schedule upon which estate duty is payable shall forfeit the sum of five hundred dollars, which sum shall be a debt due to the Crown and be recoverable in the same way as Crown rents may be recovered.
(2) Whenever a further affidavit is delivered under section 13 (2), the probate or letters of administration in respect of which such affidavit is delivered shall be lodged with the Commissioner who shall insert in the schedule particulars of the additional property set out in the said affidavit.
19.—(1) If any person in any way administers any part of an estate of a deceased person in respect of which estate duty is chargeable or of the income of any part of such estate without delivering an affidavit for the Commissioner or an account (as the case may be) within six months after the decease or within two months after the termination of any action or proceeding respecting the will or the right to letters of administration, if there is any such which is not ended within four months after such decease, every such person shall forfeit the sum of one thousand dollars and shall also be liable to pay three times the amount of estate duty chargeable upon the estate of the deceased.
(2) If any person, except for the purpose of the burial of the deceased and for the due maintenance of his family, takes possession of or in any way administers any part of the estate of a deceased person without having first notified the Commissioner of the death of the deceased and of the extent of his estate so far as such person is aware of the same, every such person shall forfeit the sum of one thousand dollars.
* As amended by Law Rev. Ord., 1924.
*