 | Royal Commonwealth Society - Colonies - 1894 - 620 pages
...imposed in the case of every person dying after the commencement of the Act, upon the principal value of all property, real or personal, settled or not settled, which passes on the death of such person, and at the graduated rates prescribed in section 14. By section 2 the expression property passing on... | |
 | Royal Colonial Institute (Great Britain) - Colonies - 1894 - 576 pages
...imposed in the case of every person dying after the commencement of the Act, upon the principal value of all property, real or personal, settled or not settled, which passes on the death of such person, and at the graduated rates prescribed in section 14. By section 2 the expression property passing on... | |
 | Herbert Arthur Dickins - Conveyancing - 1896 - 132 pages
...1894, the estate duty chargeable thereunder is expressed to be levied and paid upon the principal value of " all property, real or personal, settled or not settled, which passes on the death " of every person dying after the commencement of the Act. Again, by sect. 5 (a), a further estate duty,... | |
 | William Howland Jackson, Thorold Gosset - Abstracts of title - 1898 - 518 pages
...succession duty is transferred to the purchasemoney (a). (ii) Estate Duty and Settlement Estate Duty. All property, real or personal, settled or not settled, which passes on the death of every person dying on or after the 2nd August, 1896, is liable to a duty called "estate duty"(b). Property... | |
 | Law reports, digests, etc - 1899 - 846 pages
...after the commencement of this part of this Act there shall, save as hereinafter expressly provided, be levied and paid, upon the principal value, ascertained...death of such person, a duty, called estate duty. . . ." By section 2, sub-section 1 : " Property passing on the death of the deceased shall be deemed... | |
 | John Whitcombe - Conveyancing - 1899 - 966 pages
...case of any person dying after the 1st August, 1894, there shall be paid UP°Q the principal value of all property, real or personal, settled or not...such person, a duty called " Estate Duty," at the following graduated rates : — Where the Principal Value of the Estate £ £ Exceeds 100 and does... | |
 | 1903 - 1048 pages
...sweeping— made it payable not only on property belonging to the deceased, but " upon the principal value of all property, real or personal, settled or not settled, which passes on the death of a person who dies after the 1st August, 1894." This provision is extended by definitions in the Act... | |
 | Thomas Cyprian Williams - Conveyancing - 1903 - 710 pages
...By the Finance Act, 1S94 (y), a new duty called estate duty was imposed on the principal value (z) of all property, real or personal, settled or not settled, which passes on the death of any person dying after the 1st of August, 1894; and, as we have seen (a), probate duty, account duty,... | |
 | Joshua Williams - Conveyancing - 1906 - 764 pages
...(z). Estate duty. Egtate duty wag imposed by the Fi nance Act, 1894 (a), on the principal value (I) of all property, real or personal, settled or not settled, which passes on the death of any person dying after the 1st of August, 1894 Property passing on the death (c) of a person so dying... | |
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In the case of every person dying after the commencement of this part of this Act, there shall, save as hereinafter expressly provided, be levied and paid, upon the principal value ascertained as hereinafter provided of all property, real or personal,... 
