About the Book
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1894. Excerpt: ... INDEX. ABERGAVENNY, lands and chattels settled on Earldom of, how dealt with, 28. ACCOUNT DUTY, when paid or payable on settled property, estate duty not pay-able, 2, 5. when still payable, 5. ACCOUNTABLE for estate duty, executor, when, 29. purchaser for value without notice is not, 55. who are, 30, 49, 50. ACCOUNTS, delivery of, by persons accountable for duty, 49. furnished by executor with Inland Revenue affidavit, 29, 43. of property, for duty on which executor is not liable, 32. person paying rateable part of estate duty bound by, when, 68. time for delivery of, 31, 50. verification of, 32, 50, 54. ACT OF PARLIAMENT, lands and chattels settled by, how dealt with, 27. AD VALOREM stamp to be deducted from Settlement estate duty, 27. ADDITIONAL SUCCESSION DUTY, under the Customs and Inland Reyenue Act, 1888. See Suc-Cession Duty. ADVOWSONS, exempted from estate duty, when, 3, 70. AFFIDAVIT, corrective, 30. Inland Revenue, 28--30, 48, 84, 92. provisions as to, 54. AGENTS, may be called on to give information to Commissioners, 51. not accountable for estate duty, 49, 50. AGGREGATION, 17. can only take place once on same death, 36, 45. exemptions from. See Exemptions. for determining rate of estate duty, 18. none in case of property devolving as an estate by itself, 18, 71. not chargeable with estate duty, 18. tinder 1,00(M. when, 71. of benefits reserved to immediate family, how and when effected, 19. of reversions, the duty Ch which has been commuted, 18, 66. sold or mortgaged before the 1st of August, 1894, qiuere, 81. AGRICULTURAL PROPERTY, deduction for expenses of management in case of, 42. definition of, 40, 83. includes what buildings, 83. outgoings to be deducted from value of, 41. fates to be deducted from value of, 41. rules for ascertaining va...
