|
|
Duty on probates, &c. to be payable only in respect of the value of such estate as shall be situated in Ireland.
Probate to be obtained from proper court.
|
115. The several stamp duties from time to time imposed by law in Ireland upon any probates or letters of administration, or receipts for legacies or shares or proportions of any estate or effects, shall be deemed and taken to be chargeable and charged and payable and paid only in respect of the amount or value of such estate and effects as shall be situated in Ireland, and of such legacies as shall be payable out of estates and effects in Ireland; and no person shall be deemed or taken to have proved any will in Ireland until he shall have obtained probate thereof from the proper ecclesiastical court in Ireland.
|
