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Succession duties

are payable as a rule at the same rate as legacy duty in respect of all property liable to be administered

Wills

whom or to whose wife or husband any beneficial devise, legacy, estate, interest, gift, or appointment, of or affecting any real

title

or owns particular property received (as by purchase, gift, or legacy) before or after the death of an ancestor [a successor

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Death duties

the (English) Succession Duty Act, 1853; (English) and (3) the Legacy Duty leviable under the Stamp Act, 1815:- duties leviable on

Mixed contract

of less value than what he has given; as a legacy charged with something of less value than the legacy itself,

In terrorem

not carry out is attached to a gift or a legacy without a gift over, as where a legacy otherwise lawful

Attestation Clause

reference to the execution, were in fact complied with.' A legacy to an attesting witness or the husband or wife of

Abatement

proportion, unless a priority is specially given to any particular legacy. A testator is always presumed to intend that the legacies

universal

esp. causa mortis [granted him a usufruct] see also universal legacy at legacy compare universal title at title b : of

heir

an heir who is named in the will but whose legacy will fall to a substitute legatee under a vulgar substitution

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