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	Statutes of Northern Ireland
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PROBATE DUTY (IRELAND) ACT 1816

PROBATE DUTY (IRELAND) ACT 1816 - LONG TITLE

An Act to repeal the several Stamp Duties in Ireland, and also
several Acts for the Collection and Management of the said Duties,
and to grant new Stamp Duties in lieu thereof; and to make more
effectual Regulations for collecting and managing the said Duties.{1}
[20th June 1816]
Preamble rep. by 1870 c.99

Ss.1114 rep. by 1870 c.99

PROBATE DUTY (IRELAND) ACT 1816 - SECT 115
Probate to be obtained from High Court.

115. ... no person shall be deemed or taken to have proved any
will in Ireland until he shall have obtained probate thereof from
the [High Court of Justice in Northern Ireland].

PROBATE DUTY (IRELAND) ACT 1816 - SECT 116
Probate, &c. to be effectual for recovering trust property not
included in the amount on which duty was paid.

116. The probate of the will of any person deceased or the letters
of administration of the effects of any person deceased heretofore
granted or to be hereafter granted in Ireland shall be deemed and
taken to be valid and available by the executors or administrators
of the deceased for recovering, transferring, or assigning any debt
or debts or other personal estate or effects whereof or whereto the
deceased was possessed or entitled either wholly or partially as a
trustee, notwithstanding that the amount or value of such debt or
debts or other personal estate or effects or the amount or value
of so much thereof or such interest therein as was trust property
in the deceased (as the case may be) shall not be included in the
amount or value of the estate in respect of which the stamp duty
was paid on such probate or letters of administration.

PROBATE DUTY (IRELAND) ACT 1816 - SECT 117
Affidavit to be made before granting probate, &c. that the estate
and effects of the deceased are under the value of a specified
sum.

117. From and after the commencement of this Act, no ecclesiastical
court or jurisdiction in Ireland shall grant probate of the will or
letters of administration of the estate and effects of any person
deceased, without first requiring and receiving from the person or
persons applying for the probate or letters of administration, or
from some other competent person or persons, an affidavit or solemn
affirmation in the case of Quakers, that the estate and effects of
the deceased, for or in respect of which the probate or letters of
administration is or are to be granted, are under the value of a
certain sum to be specified in such affidavit, to the best of the
deponent's or affirmant's knowledge, information, and belief, and
according to the account to be annexed to such affidavit, according
to which sum the stamp duty shall be ascertained which shall be
then required on such probate or letters of administration, which
affidavit or affirmation shall be made before the surrogate or other
person who shall administer the usual oath for the due
administration of the estate and effects of the deceased.

Ss.118120 rep. by SLR 1890. Ss.121129 rep. by 1947 c.44 s.39 sch.2;
SI 1949/1836 (p.1261); SLR (NI) 1954; (with saving) 1975 c.7 s.59
sch.13 Pt.I

PROBATE DUTY (IRELAND) ACT 1816 - SECT 130
Executors, &c. may transfer, &c., stocks or funds held by the
deceased as trustee, on making an affidavit of the fact;

130.Where the executors or administrators of any person deceased
shall be desirous of transferring or of receiving the dividends of
any share standing in the name of the deceased of and in any of
the government or parliamentary stocks or funds transferable at the
Bank of Ireland, or of and in the stock and funds of the Bank of
Ireland, or of and in the stock or funds of any other company,
corporation, or society whatsoever, passing by transfer in the books
of such company, corporation, or society, under and by virtue of
any such probate or letters of administration as aforesaid, and
shall allege that the deceased was possessed thereof or entitled
thereto either wholly or partially as a trustee, it shall be lawful
for the Bank of Ireland, and for any such other company,
corporation, or society as aforesaid, or their respective officers,
for their indemnity and protection, to require such affidavit or
affirmation of the fact as herein-after is mentioned, if the fact
shall not otherwise satisfactorily appear, and thereupon to permit
such executors or administrators to transfer the stock or fund in
question, or receive the dividends thereof, without regard to the
amount of the stamp duty on the probate of the will of the
deceased or letters of administration of his or her effects; and
where the executors or administrators of any person deceased shall
have occasion to recover any debt or debts, or any other personal
effects, due or apparently belonging to the deceased, and shall
allege that the deceased was possessed thereof or entitled thereto
either wholly or partially as a trustee, it shall be lawful for
the person or persons liable to pay or deliver such debt or debts
or other effects to require such affidavit or affirmation of the
fact as herein-after is mentioned, if the fact shall not otherwise
satisfactorily appear, and thereupon to pay, deliver, or make over
the debt or debts or other effects in question to such executors
or administrators, or as they shall direct, without regard to the
amount of the stamp duty on the probate of the will of the
deceased or the letters of administration of his or her effects;
and where the executors or administrators of any person deceased
shall have occasion to assign or transfer any debt or debts due to
the deceased, or any chattels real or other personal effects whereof
or whereto the deceased was possessed or entitled, and shall allege
that the same respectively was or were due to or vested in the
deceased either wholly or partially as a trustee, it shall be
lawful for the person or persons, to whom or for whose use such
debt or debts, chattels real or other personal effects shall be
proposed to be assigned or transferred, to require such affidavit or
affirmation of the fact as herein-after is mentioned, if the fact
shall not otherwise satisfactorily appear, and thereupon to accept
the proposed assignment or transfer, without regard to the amount of
the stamp duty on the probate of the will of the deceased or the
letters of administration of his or her effects in Ireland.

PROBATE DUTY (IRELAND) ACT 1816 - SECT 131
Special affidavit to be made by executors, &c. in cases of property
held by the deceased as trustee.

131. Upon any such requisition as aforesaid the executor or
executors, administrator or administrators of the deceased, or some
other person or persons to whom the facts shall be known, shall
make a special affidavit or affirmation of the facts and
circumstances of the case, stating the property in question, and
that the deceased had not any beneficial interest whatever in the
same, or had no other beneficial interest therein than shall be
particularly mentioned and set forth (as the case may be), but was
possessed thereof or entitled thereto either wholly or in part (as
the case may be) in trust for some other person or persons whose
name or names or other sufficient description shall be specified in
such affidavit or affirmation, or for such purposes as shall be
specified therein; and that the beneficial interest of the deceased
(if any) in the property in question doth not exceed a certain
value, to be therein also specified according to the best estimate
that can be made thereof if reversionary or contingent, and that
the amount or value of the estate for which the stamp duty was
paid on the probate of the will of the deceased, or on the
letters of administration of his or her effects, is sufficient to
include and cover such beneficial interest of the deceased as well
as the rest of the personal estate, whereof or whereto the deceased
was beneficially possessed or entitled, and for which such probate
or letters of administration shall have been granted, as far as the
same have come to the knowledge of such executor or executors,
administrator or administrators; and where the affiidavit or
affirmation of the facts and circumstances of the trusts shall be
made by any other person than the executor or executors,
administrator or administrators of the deceased, such executor or
executors, administrator or administrators shall make affidavit or
affirmation that the same are true to the best of his, her, or
their knowledge and belief, and that the property in question is
intended to be applied and disposed of accordingly; which affidavit
or affirmation shall be sworn or made before a master in Chancery,
ordinary or extraordinary (who is hereby authorized to take the same
and administer the proper oath or affirmation for that purpose), and
shall be delivered to the party or parties requiring the same, and
shall be sufficient to indemnify and protect the party or parties
requiring the same, and also the party or parties acting upon the
faith thereof, ....

Ss.132152 rep. by 1870 c.99

Schedule rep. with saving by 1975 c.7 s.59 sch.13 Pt.I