43536-1915-Supplementary-Bills-read-a-first-time--Estate-Duty — Page 10

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(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 summous in the Supreme Court, and where the amount claimed does not exceed $1,000 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 between the person as settled. entitled to recover the same and the Commissioner.

16. The Governor-in-Council may remit the payment of any estate duty or may order a refund by treasury warrant of the whole or any portion of any estate duty which may have been paid to the Commissioner, for the remission or refund of which any equitable claim is proved to his

satisfaction.

accounts

emission and refund- duty on cer- ing of estate

tain grounds. Ord. No. 16

of 1901, s. 20.

17.- (1.) Any person aggrieved by the decision of the Appeal to Commissioner with respect of the amount of estate duty Court on Supreme payable on an affidavit or account or with respect to the payment of repayment of any excess duty or to any claim for additional or giving duty by the Commissiouer and whether he is aggrieved on security the ground of the value of any property or the rate charged

for duty claimed. or otherwise, may, on payment of, or giving security for, as hereinafter mentioned, the duty claimed by the Commis- 57 & 58 Vict.

c. 30, s. 10. 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. Where the value as alleged by the Commissioner of the property in respect of which the dispute arises does not exceed $100,000 the appeal under this section shall be to the Supreme Court in its Summary Jurisdiction.

any

from

(2.) No appeal shall be allowed from any order, direction, No appeal determination or decision of the Supreme Court under appeal under this section except with the leave of the Supreme Court or of the Full Court.

decision of Supreme Court with- ont leave.

Costs of

(3.) The costs of the appeal shall be in the discretion 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 antum 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 condi- 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 au 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.

a deceased

Payment of duty before be dispensed appeal may with.

Schedule of

property to

be annexed

18.-(L.) A schedule of the property of person in respect of which estate duty has been paid shall be annexed to the probate or letters of administration to probate. 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 $500, which sum shall be a debt Penalty. 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 sec- tion 13 sub-section (2) the probate or letters of administra- tion 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.

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