Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/21

Rh not beneficially ; but these Provisions are not, in other respects, to prejudice the Law of Scotland, regarding total or partial Confirmations or the Rules of Succession there established.

XLIII. And whereas many Persons may, through Ignorance or Inadvertence, or from accidental or unavoidable Causes, have neglected to pay the Duties heretofore payable in respect of Legacies, and of Residues of personal Estate given by Wills or other testamentary Instruments, or which have devolved to any Person or Persons upon Intestacies, within the Time prescribed by Law for that Purpose, and may have incurred heavy Penalties by reason of such Neglect ; be it further enacted, That if any Person or Persons who shall have incurred any Penalty before the passing of this Act, by reason of the Nonpayment of any such Duty as aforesaid, shall offer to pay the same to the Commissioners of Stamps, at their Head Office in England or 'Scotland, as the Case may require, on or before the Thirtyfirst Day of January One thousand eight hundred and nine, and shall make it appear, to the Satisfaction of the said Commissioners, that such Duty was not paid within the Time prescribed by Law, through Ignorance or Inadvertence, or from any accidental or unavoidable Cause, it shall be lawful for the said Commissioners to remit the Penalty, and to receive the Duty which shall be due and payable by Law, according to the Circumstances of the Case, and to cause a proper Receipt to be given for such Duty, and also to cause the Receipt or Discharge, if any, which shall have been given for the Legacy or Residue, or Share of Residue, of any Personal Estate, in respect of which such Duty shall be paid, to be duly stamped as the Law requires for making the same available ; and thereupon such Receipt or Discharge shall be as valid and available as if the same had been stamped, and the Duty paid; within the Time originally prescribed for that Purpose ; any thing contained in any former Act or Acts to the contrary notwithstanding.

XLIV. And be it further enacted, That in all Cases not provided for by the preceding Clause, where any Receipt or Discharge given for any Legacy, or for the Residue, or any Share of the Residue, of any Personal Estate, which shall have been given by Will or other testamentary Instrument, or have devolved to any Person or Persons upon Intestacy, shall be brought to the Head Office, to be stamped after the Expiration of Three Calendar Months from the Date thereof, it shall be lawful for the said Commissioners after to cause the same to be duly stamped, for making the same available, on Payment of the Duty which shall be payable in respect thereof, together with the Penalty incurred in consequence of the same not having been brought to be stamped before the Expiration of such Three Calendar Months; and where any such Receipt or Discharge shall have been signed out of Great Britain, if the same shall be brought to be stamped within to Twenty-one Days after its being received in Great Britain, it shall be lawful for the said Commissioners to remit any Penalty that may have been incurred thereon, and to cause the same to be duly stamped, on Payment of the Duty payable in respect thereof; any thing contained in any former Act. or Acts to the contrary notwithstanding. XLV. And