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1 & 2 Will. 4. c. 55. ss. 17, 18
Meaning of word “spirits” in recited sections.
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6. Whereas under the seventeenth and eighteenth sections of the Illicit Distillation (Ireland) Act, 1831, power is given to any officer of Excise to seize in Ireland, as therein provided, any spirits, low wines, wort, wash, and other materials preparing or prepared for distillation; and doubts have arisen whether, under the provisions in the said sections contained, spirits completely distilled can be lawfully seized: Be it declared, that the word spirits, wherever such word is used in the said sections respectively, shall be taken to include all spirits whatsoever, whether completely distilled or otherwise.
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Mortgage debts on leaseholds may be deducted from the value thereof before probate, &c.
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7. Where any leasehold estates form part of the estate and effects of a deceased person for or in respect of which probate or letters of administration is or are to be granted in England or Ireland, and such leasehold estates are the sole security by way of mortgage for any debts due and owing from the deceased, the amount of such mortgage debts may be deducted from the value of the said leasehold estates, and the stamp duty shall be chargeable on the value of the estate and effects for or in respect of which the probate or letters of administration shall be granted, after deducting therefrom the amount of such mortgage debts.
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Legacy duty or succession duty in arrear to bear interest.
16 & 17 Vict. c. 51.
Acceptance of duty and interest to be a waiver of penalties.
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9. [Recital.] In any case in which duty payable in respect of any legacy or residue under the Legacy Duty Acts now in force, or in respect of any succession under the Succession Duty Act, 1853, is or shall be in arrear, the person by whom the arrears of duty may be payable shall be liable to pay interest thereon Provided always, that the acceptance or recovery by the said Commissioners of arrears of duty, with interest thereon as aforesaid, shall be an absolute waiver of the penalties (if any) which may have been incurred under the Legacy Duty Acts or the Succession Duty Act.
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