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Legacy duty

c. 12), ss. 41-43; and the (English) Finance (1909-10) Act, 1910, pt. Iii. See Chitty's Statutes, tit. 'Death Duties.' Consult Hanson or Norman on Death Duties.

Settlement estate duty

5 and 17 of the (English) Finance Act, 1894 (57& 58 Vict. c. 30) (Chitty's Statutes, tit. 'Death Duties'), on settled property passing on the death of one person to another not competent to dispose of it.

Stamp duties

Stamp duties, a branch of the revenue. They are a tax imposed on all parchment and paper whereon certain legal

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Countervailing duty

Countervailing duty, is imposed when excisable articles are imported into the State, in order to counter-balance the excise duty, which is leviable on similar goods if manufactured within the State. So far as countervailing duty is...

Probate duty

schedule to the (English) Stamp Act, 1815 (55 Geo. 3), s. 184. In 1880 a new scale of duties was imposed by 43 Vict. c. 14, s. 9, and in 1881 a further in ceased scale by

Accounts duties

Accounts duties. Duties first made payable by the (English) Customs & Inland Revenue Act, 1881 (44 & 45 Vict. C.

special duty doctrine

special duty doctrine : an exception to the public duty doctrine that imposes liability for injury on a government entity when there is a special duty owed to the plaintiff but not to the public at...

Common duty of care

Common duty of care, terms: (1) An occupier of premises owes the same duty, the 'common duty of care' to all his visitors, except insofar as he is free to and does extend, restrict, modify or...

Official duty

Official duty, implies that the act or omission must have been done by the public servant in the course of his service and that it should have been in discharge of his duty, B. Saha v....

Incidence of duty

Incidence of duty, the words 'incidence of such duty' mean the burden of duty. The expression 'incidence of such duty' in relation to its being passed on to another person would take it within its ambit...

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