1404
No. 16 of 1901.
Increased duty when delay in taking out probate.
*
STAMPS.
letters of administration, or for the sealing of any probate or letters of administration granted in the United Kingdom to deliver with, or to annex to or include in, the sworn petition a schedule of the mortgage debts due and owing from the deceased person on the security of leasehold property situated in the Colony where such property forms part of the estate of the deceased person and is the sole security by way of mortgage for such debts, and also of the debts due from the deceased person to persons resident in the Colony, and in that case, for the purpose of the payment of probate duty, the aggregate amount of the debts appearing in the schedule shall be deducted from the value of the deceased person's estate and effects in the Colony as specified in the schedule delivered with, or annexed to or included in, the sworn petition.
(2) Debts to be deducted under the power hereby given shall be debts due and owing from the deceased person and payable by law out of any part of the estate and effects in the Colony comprised in the sworn petition, and are not to include voluntary debts expressed to be payable on the death of the deceased person or payable under any instrument which has not been bona fide delivered to the donee thereof 3 months before the death of the deceased person.
24. In every case where probate or letters of administration of the estate of a deceased person is for the first time applied for after the lapse of one year from the date of the death of such person, and in every case where sealing under the provisions of Part VI of the Probates Ordinance, 1897, is for the first time applied for after the lapse of one year from the date of the grant by a Court of Probate situate outside the Colony of the probate or administration of which the sealing is desired, probate duty shall be charged at 3 times the customary rate, unless the person making the application can prove to the satisfaction of a Judge that he was not within the said period of one year aware of the existence within the Colony of any property of whatsoever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same.
Duty payable on undisclosed property.
+
25.-(1) If at any time it is discovered that any deceased person's personal estate and effects in the Colony were at the date of the
* As amended by No. 44 of 1909, No. 84 of 1911 and No. 1 of 1912.
As amended by No. 44 of 1909, No. 30 of 1911, No. 34 of 1911, No. 35 of 1911, No. 50 of 1911, No. 1 of 1912 and No. 21 of 1912.
.....
1404
No. 16 of 1901.
Increased duty when delay in taking out probate.
*
STAMPS.
letters of administration, or for the sealing of any probate or letters of administration granted in the United Kingdom to deliver with, or to annex to or include in, the sworn petition a schedule of the mortgage debts due and owing from the deceased person on the security of leasehold property situated in the Colony where such property forms part of the estate of the deceased person and is the sole security by way of mortgage for such debts, and also of the debts due from the deceased person to persons resident in the Colony, and in that case, for the purpose of the payment of probate duty, the aggregate amount of the debts appearing in the schedule shall be deducted from the value of the deceased person's estate and effects in the Colony as specified in the schedule delivered with, or annexed to or included in, the sworn petition.
(2) Debts to be deducted under the power hereby given.shall be debts due and owing from the deceased person ad payable by law out of any part of the estate and effects in the Colony comprised in the sworn petition, and are not to include voluntary debts expressed to be payable on the death of the deceased person or payable under any instrument which has not been bonâ fide delivered to the donee thereof 3 months before the death of the deceased person.
24. In every case where probate or letters of administration of the estate of a deceased person is for the first time applied for after the lapse of one year from the date of the death of such person, and in every case where sealing under the provisions of Part VI of the No. 2 of 1897. Probates Ordinance, 1897, is for the first time applied for after the lapse of one year from the date of the grant by a Court of Probate situate outside the Colony of the probate or administration of which the sealing is desired, probate duty shall be charged at 3 times the customary rate, unless the person making the application can prove to the satisfaction of a Judge that he was not within the said period of one year aware of the existence within the Colony of any property of whatsoever nature belonging to the estate of the deceased person, and that he could not within such period with due and reasonable diligence have ascertained the existence of the same.
Duty payable on undisclosed property.
+
25.-(1) If at any time it is discovered that any deceased person's personal estate and effects in the Colony were at the date of the
A
* As amended by No. 44 of 1909, No. 84 of 1911 and No. 1 of 1912.
As amended by No. 44 of 1909, No. 30 of 1911, No. 34 of 1911, No. 35 of 1911, No. 50 of 1911, No. 1 of 1912 and No. 21 of 1912.
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