Legate - Law Dictionary Search Results
Home Dictionary Name: legateLegate
Legate, a deputy, an ambassador, the Pope's nuncio.There are three kinds:-(1) Legates a latere, being such as the Pope commissions to take his place in councils, and so called, because he never gives this office to any but his favourites and confidants, who are always a latere-at his side. (2) Legates de latee or legati dati, those entrusted with apostolical legation, and acting under a special commission. (3) Legates by office, or legati nati, those that were legates by virtue of their offices, as, in England, the Archbishop of Canterbury informer times, Encyc. Londin....
Legation
Legation, an embassy or mission....
Legator
Legator, one who makes a will, and leaves legacies....
Legate
An ambassador or envoy...
Legateship
The office of a legate...
Legatine
Of or pertaining to a legate as legatine power...
Legation
The sending forth or commissioning one person to act for another...
Prolegate
The deputy or substitute for a legate...
Attache
Attache, a person associated with a foreign legation. The privilege of an attache extends to prevent a distress being levied on his furniture for non-payment of rates, Macartney v. Garbutt, (1890) 24 QBD 368....
Legacy duty
Legacy duty, a tax paid to Government on legacies and shares of residue, rising from 1 to 10 per cent. in proportion of the distance of relationship between the testator or intestate and legatee. The personal representative is liable to pay the duty. He must show a receipt signed by the legate giving certain particulars, including the amount or value of the legacy and the duty payable thereon. Duty is then paid 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, c. 52); the (English) Stamp Act, 1815 (55 Geo. 3, c. 184); the (English) Customs and Inland Revenue Act, 1881 (44 & 45 Vict. 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....
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