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Duty on legacies in joint tenancy to be paid in proportion to the interest of the parties.
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17. And . . . where at any time any legacy or any residue or part of residue shall be given to or for the benefit of any person or persons in joint tenancy, some or one of whom shall be then chargeable with any stamp duty, and some or one of whom shall not be so chargeable, or where two or more of such joint tenants shall be chargeable according to different rates of duty, then and in every of said cases all and every the person or persons chargeable with duty shall pay such duty in proportion to the interest of such person or persons respectively and to the rates at which they shall be so chargeable respectively in such bequest; and if any person or persons so chargeable with such duty and entitled in joint tenancy as aforesaid shall become entitled by survivorship, or by severance of the joint tenancy, to any larger interest in the property bequeathed than that in respect of which such duty shall have been paid, then and in such case all and every such person or persons so becoming entitled by survivorship, or by severance, shall be charged with the same duty as if the property which such joint tenant or joint tenants shall so become entitled to had been then originally given to or for the benefit of such person or persons only: Provided always, that if any duty shall have been previously paid in respect of any property to which any such joint tenant shall so become entitled, such duty so previously paid shall be deducted and allowed out of the duty to which such joint tenant would then become liable in respect to such property; and if such duty shall exceed that to which such joint tenant would be liable in respect to such property, then such joint tenant shall not be liable to any duty in respect thereto.
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