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c. 30, s. 9.
14.-(1) A rateable part of the estate duty on an Charge of estate, in proportion to the value of any property estate duty which does not pass to the executor as such, shall on property. be a first charge on the property in respect of which 57 & 58 Vict. estate duty is leviable: Provided that the property shall not be so chargeable as against a bona fide purchaser thereof for valuable consideration without notice.
(2) If the rateable part of the estate duty in respect Reimburse- of any property is paid by the executor, it shall where ment of occasion requires be repaid to him by the trustees or executor. owners of the property.
terminable
(3) A person authorised or required to pay the Raising estate duty in respect of any property shall, for the estate duty purpose of paying the estate duty or raising the by sale amount of the estate duty when already paid, have mortgage or power, whether the property is or is not vested in charge. him, to raise the amount of such estate duty and any interest and expenses properly paid or incurred by him in respect thereof by the sale or mortgage or a terminable charge on that property or any part there- of.
(4) A person having a
limited interest in any Payment property who pays the estate duty in respect of that by limited property shall be entitled to the like charge as if the owner, estate duty in respect of that property had been raised by means of a mortgage to him.
(5) Any money arising from the sale of property Payment of comprised in a settlement or held upon trust to lay duty out of out upon the trusts of a settlement may be expended "capital in paying any estate duty in respect of property com- prised in the settlement and held upon the same trusts.
money".
57 & 58 Vict. c. 30, s. 14.
15.-(1) In the case of property which does not Appropria-... pass to the executor as such, an amount equal to the tion of proper rateable part of the estate duty may be re- estate duty. covered by the person, who being authorised 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 dis- position not containing any express provision to the contrary.
(2) Any dispute, as to the proportion of estate duty Disputes. to be borne by any property or person may be deter. mined upon application by way of summons in the Supreme Court, and where the amount claimed does not exceed one thousand dollars such application shall be made to the Supreme Court in its summary jurisdiction.
(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 accounts between the person entitled to recover the same and the Commissioner.
as settled.
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 duty on
ing of estate have been paid to the Commissioner, for the remission certain or refund of which any equitable claim is proved to grounds. his satisfaction.
17.-(1) Any person aggrieved by the decision of Appeal to the Commissioner with respect to the amount of estate Supreme duty payable on an affidavit or account or with
Court on respect to the repayment of any excess duty or to any claim
payment of for additional duty by the Commissioner, and whether security for
or giving he is aggrieved on the ground of the value of any duty claim- property or the rate charged or otherwise, may, on ed.
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