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Personal estate appointed by will under general powers to be chargeable with probate and inventory duties.
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4. The stamp duties payable by law upon probates of wills and letters of administration, with a will annexed, in England and Ireland, and upon inventories in Scotland, shall be levied and paid in respect of all the personal or moveable estate and effects which any person, hereafter dying, shall have disposed of by will, under any authority enabling such person to dispose of the same as he or she shall think fit; and for the purpose of this Act such personal or moveable estate and effects shall be deemed to be the personal or moveable estate and effects of the person so dying, in respect of which the probate of the will or the letters of administration with the will annexed of such person are or is granted, or the inventory is or is required to be exhibited and recorded, as the case may be; and such estate and effects, and the value thereof, shall accordingly be included in the affidavit required by law to be made on applying for probate or letters of administration, in order to the full and proper stamp duty being paid.
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