...every person dying after the commencement of this part of this Act" (expiration -of August 1, 1894), " there shall, save as hereinafter expressly provided,...duty, called ' estate duty,' at the graduated rates hereinafter mentioned " Sect. 2, sub-s. 1: " Property passing on the death of the deceased shall be...

...construction of s. 15, sub-s. 4, of the Finance Act, 1894. By 8. 1 of the Act it is enacted that " there shall, save as hereinafter expressly provided,...the death of such person a duty, called estate duty ...."; and it is contended upon behalf of the Crown that the charging section, having an effect upon...

...principal value ascertained 1897 as hereinafter provided of all property, real or personal, settled EABL or not settled, which passes on the death of such person a duty, ( E£™TE' S called ' estate duty.'" This section would not, I think, embrace Inre the present case,...

...part of this Act, there shall ... be levied and paid upon the principal value of all property .... which passes on the death of such person a duty called estate duty. . . ." The petitioner accordingly presented the present petition for the purpose of obtaining an order...

...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,...

...principal value, ascertained as after mentioned, of all property heritable and moveable, which passed on the death of such person, a duty called " Estate Duty," at the graduated rates following r— Under the Finance Act of 1896, it is provided that where the principal value of an estate...

...of every person dying after the commencement of Part I. of the Act there shall, save as thereinafter expressly provided, be levied and paid upon the principal value ascertained as thereinafter provided of all property real and personal, settled or not settled, which passes on the...

...Eetate—Surrender By B. 1 of the Finance Act, 1894, estate duty is made payable on the principal value of all property, real or personal, settled or not settled, which passes on the death of any person dying after the commencement of that part of the Act. By B. 2, sub-s. 1 (6), property passing...

...every person dying after the commencement of the part of this Act" (which the second earl did) " the« shall, save as hereinafter expressly provided, be...levied and paid, upon the principal value ascertained и hereinafter provided of all property, real or personal, settled or not settled, which passes on...

...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...