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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

© 1816 Crown Copyright

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