|
|
Probates, &c. exempted from stamp duty where the effects do not exceed 100l.
|
5. No stamp duty shall be chargeable on any such probate, letters of administration, or inventory as aforesaid in any case where the whole estate and effects of the deceased person dying after the passing of this Act (exclusive of what he shall have been possessed of or entitled to as a trustee for any other person or persons, and not beneficially,) shall be sworn not to exceed and shall not actually exceed in value the sum of one hundred pounds.
|
