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16. The Governor in Council may remit the pay- Remission ment of any estate duty or may order a refund of the and refund- whole or any portion of any estate duty which may ing of estate have been paid to the Commissioner, for the remission duty on or refund of which any equitable claim is proved to grounds.
his satisfaction.
certain
ed.
17.—(1) Any person aggrieved by the decision of Appeal to the Commissioner with respect to the amount of estate Supreme Court on duty payable on an affidavit or account or with respect
payment of to the repayment of any excess duty or to any claim or giving for additional duty by the Commissioner, and whether security for he is aggrieved on the ground of the value of any duty claim- property or the rate charged or otherwise, may, on payment of, or giving security for, as hereinafter 57 & 58 Vict. mentioned, the duty claimed by the Commissioner or c. 30, s. 10. such portion of it as is then payable by him, appeal to the Supreme Court within three months from the date of the decision and the amount of the duty shall be determined by the Supreme Court and if the duty is less than that paid to the Commissioner the excess shall be repaid. Where the value as alleged by the Commissioner of the property in respect of which the dispute arises does not exceed $100,000, the appea! under this section shall be to the Supreme Court in its summary jurisdiction.
(2) No appeal shall be allowed from any order, No appeal direction, determination or decision of the Supreme from decision
of Supreme Court under any appeal under this section except with
Court the leave of the Supreme Court or of the Full Court. without
leave.
(3) The costs of the appeal shall be in the discretion Costs of of the court, and the court, where it appears to the appeals. court just, may order the Commissioner to pay on any Interest excess of duty repaid by him interest at such rate repaid. per cent. per annum and for such period as appears to the court just.
on excess
(4) Provided that the Supreme Court if satisfied Payment that it would impose hardship to require the appellant of duty
before appeal as a condition of the appeal to pay the whole or, as
may be the case may be, any part of the duty claimed by the dispensed Commissioner or of such portion of it as is then with. 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 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.
18.(1) A schedule under the hand of the Com- Schedule of missioner of all the property passing on the death of property to a deceased person upon which estate duty has been be annexed to probate. paid or is payable on the death, and of all the property of a deceased person which, being trust property, is exempt from duty on the death shall be annexed to the probate or letters of administration, and any person who, without lawful authority or reasonable excuse, in any way deals with any estate of the deceased or any property held by the deceased in trust, which is not set ont in such schedule, shall be liable to a penalty of one thousand dollars, or to a penalty equal to three times the amount of the estate duty at the rate set out in the applicable Schedule to this Ordinance payable upon the estate so dealt with, at the election of the Commissioner. Provide that the disclosure of any trust relating to property in any such schedule shall not constitute notice of the trust as against any purchaser or mortgagee for valuable consideration.
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