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Legacies subject to contingencies to be charged as absolute bequests, & c.
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18. And . . . when any legacy or any residue or part of residue shall be given subject to any contingency which may defeat such gift and whereupon the same may go to some other persons or person, such bequest (unless chargeable as an annuity under the provisions herein contained) shall be charged with duty as an absolute bequest to the person or persons who shall take the same subject to such contingency; and such duty shall be paid out of the capital of such legacy or residue or part of residue, notwithstanding the same may be upon such contingency togo to some person not chargeable with the same duty or with and duty; and if such contingency shall afterwards happen, and the property so bequeathed shall thereupon go in such manner that the same if taken immediately after the death of the testator or testatrix under the same title would have been chargeable with a higher rate of duty than the duty so paid, the person or persons becoming entitled thereto shall be charged with and shall pay the difference between the duty so paid and such higher rate of duty.
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