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Legacy duty

and the receipt is stamped. If the duty is not paid by the personal representative the legatee is chargeable. The principal Acts relating to the legacy duty are the (English) Legacy Duty Act, 1796 (36 Geo. 3,

Limitation of actions and prosecutions

unless such acknowledgment or promise be contained in some writing, to be signed by the party to be chargeable thereby, or by his agent duly authorized (19 & 20 Vict. c. 97, s. 13). By 19 &

Lying-in hospitals

established without a previous licence from the quarter sessions; legitimate children born in them are not to be chargeable to the parish of their births, 13 Geo. 3, c. 82. See 24 & 26 Vict. c.101, and

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Occupancy

disposition by will be made of an estate pur autre vie of a freehold nature, it shall be chargeable in the hands of the heir or special occupant if it comes to him by reason of special

Work-charged establishment

establishment broadly means an establishment of which the expenses, including the wages and allowances of the staff, are chargeable to 'works'. The pay and allowances of employees who are borne on a work-charged establishment are generally shown

Pound

Act, 1737, s. 10, empowering any person lawfully distraining for rent to impound the distress on the premises chargeable with the rent. By s. 7 of the (English) Protection of Animals Act, 1911 (1 & 2 Geo.

Power of Attorney

Companies Act, 1929, to execute deeds on its behalf outside the United Kingdom. It includes any instrument (not chargeable with a fee under the law relating to court-fees for the time being in force) empowering a specified

Railway

Railways Act, 1868, without any special penalty for non-compliance; and the printing upon every passenger ticket 'the fare chargeable for the journey for which such ticket is issued,' on pain of fine upto 40s. for every ticket

Residential occupier

is not the occupier of the hereditament which consists of or includes the premises but pays the rates chargeable in respect of the hereditament for the rebate period concerned, and is the spouse or former spouse of

Salary

354. Under s. 7 of the Income Tax Act, 1922, 'salary' also includes commission. If the commission was chargeable under s. 7, no other question of forgoing or not taxing could arise, Ram Prasad v. Commissioner of

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