Succession - Law Dictionary Search Results
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Heir [fr. heire, Old Fr.; h'res, Lat.], a person who succeeds by descent to an estate of inheritance. It is nomen collectivum, and extends to all heirs; and under heirs, the heirs of heirs are comprehended in infinitum.A person who, under the laws of intestacy, is entitled to receive an intestate decedents property, esp. real property, Black's Law Dictionary, 7th Edn., p. 727.The (English) Admin. Of Estates Act, 1925, s. 45, having abolished all modes of descent of real property obtaining before 1st January, 1926, in regard to deaths taking place after 1925, except in a few cases (see DESCENT and DEVOLUTION), the importance of the 'heir' had diminished but the following note has been retained since the word 'heir' will be construed according to its meaning under the general law in force before 1926, in deeds and wills executed after 1925, under which the 'heir' may become entitled to an equitable interest in personality and realty corresponding to a real estate by purchase under the ol...
Death duties
Death duties. These are (1) the Estate Duty, which, by the (English) Finance Act, 1894 (57 & 58 Vict. c. 30), superseded the Probate or Administration Duty leviable under the Stamp Act, 1815, and the Account Duty leviable under the (English) Customs and (English) Inland Revenue Act, 1881; (2) the Succession Duty leviable under the (English) Succession Duty Act, 1853; (English) and (3) the Legacy Duty leviable under the Stamp Act, 1815:- duties leviable on the passing of property by the death of a person to his successors; (4) Settlement Estate Duty was abolished in respect of all deaths after 11th May, 1914, (English) Finance Act, 1914, s. 14. It consisted of 1 per cent., increased to 2 per cent. by the (English) Finance (1909-10) Act, 1910, in addition to other duties on settled property. It was not payable on property settled before August 1st, 1894, and certain allowances are accorded by the (English) Finance Act of 1914. It is still payable in respect of deaths on or before May 11t...
Costs
Costs, expenses incurred in litigation or professional transactions, consisting of money paid for stamps, etc., to the officers of the Court, or to the counsel and solicitors, for their fees, etc.Costs in actions are either between solicitor and client, being what are payable in every case to the solicitor by his client, whether he ultimately succeed or not; or between party and party, being those only which are allowed in some particular cases to the party succeeding against his adversary, and these are either interlocutory, given on various motions and proceedings in the course of the suit or action, or final, allowed when the matter is determined.Neither party was entitled to costs at Common Law, but the Statute of Gloucester (6 Edw. 1, c. 4), gave cots to a successful plaintiff, and 2 & 3 Hen. 8, c. 6, and 4 Jac. 1, c. 3, to a victorious defendant; see Garnett v. Bradley, (1878) 3 App Cas 944.In proceedings between the Crown and a subject the general rule is that the Crown neither ...
Double or treble costs
Double or treble costs have been frequently granted by statute, e.g., to successful defendants in actions for irregular distress, by the (English) Distress for Rent Act, 1737 (11 Geo. 2, c. 19), s. 20. The true mode of estimating the amount of double costs was first to allow the successful party the single costs, including the expenses of witnesses, counsel's fees, etc., and then allow him one-half of the amount of the single costs, without deducting counsel's fees, etc. Treble costs consisted of the single costs, half the single costs, and half of that half. But the public statutes prior to 1842 which gave these costs were repealed by the (English) Limitations of Actions and Costs Act, 1842 (5 & 6 Vict. c. 97), popularly called 'Pollock's Act,' which enacted that the successful party should be entitled only to full and reasonable costs, to be taxed by the proper officer-an enactment repealed in its turn by the (English) Public Authorities Protection Act, 1893 (see that title)....
Property
Property, an actionable claim against the tenants is undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252.Comprises every form of tangible property, even intangible, including debts and chooses in action such as unpaid accumulation of wages, pension, cash grants, and constitutionally protected privy purse, See M.M. Pathak v. Union of India, AIR 1978 SC 802.Decree is to be treated as property, Associated Hotels of India v. Jodha Mal Kuthiala, AIR 1950 Punj 201.Every movable property is included in the ordinary connotation of the word 'property', Chunni Lal v. State, AIR 1968 Raj 70.In commercial law this may carry its ordinary meaning of the subject-matter of ownership. But elsewhere, as in the sale of goods it may be used as a synonym for ownership and lesser rights in goods, Dictionary of Commercial Law by A.H. Hudson, (1983, Edn.).In Entry 42, List III (Constitution of India) includes the power to legislate for acquisition of an un...
Widow
Widow, a woman whose husband is dead and who has not remarried, Black's Law Dictionary, 7th Edn., p. 1592.A widow is entitled equally with next of kin to administration of her deceased husband's estate subject to the discretion of the Court [see In the Estate of Paine, A.J., (1916) 115 LT 935]In regard to deaths after 1925, by the Administration of Estates Act, 1925, s. 46:-(1) The residuary (real and personal) estate of an intestate shall be distributed in the manner or be held on the trusts mentioned in this s., namely:-(i) If the intestate leaves a husband or wife (with or without issue) the surviving husband or wife shall take the personal chattels (q.v.) absolutely and in addition the residuary estate of the intestate shall stand charged with the payment of a net sum of 1000l. free of death duties and costs to the surviving husband or wife (with interest from date of death at 5 per cent. per annum until paid or appropriated and subject thereto as provided).(a) If the intestate lea...
Tailzie, or Entail
Tailzie, or Entail, an arbitrary line of succession laid down by a proprietor, in substitution of a legal line of succession, cots term. A deed of tailzie creates a Scots entail by which, until 11 & 12 Vict. c. 36, and succeeding Acts, an estate might be tied up for ever. See the Case of the Queensberry Leases, (1819) 1 Bligh, 339; 20 RR 61. No entails can now be executed. [Entail (Scotland) Act, 1914 (4 & 5 Geo. 5, c. 43)]...
Successor
Successor, one that follows in the place of another. The correlative of predecessor in the succession, (English) Succession Duty Act, 1883. See PREDECESSOR.A person who succeeds to officer, rights, responsibilities, or place of another; one who replaces or follow another, Black's Law Dictionary, 7th Edn., p. 1446....
Succeeded by another person
Succeeded by another person, the expression 'succeeded by another person' in s. 26(2) and s. 25(4) of the Income Tax Act, 1922 includes not only cases of succession inter vivos but also cases of succession on death, Executors of the Estate of Lt. Commr. J.K. Dubash v. Commissioner of Income Tax, AIR 1951 SC 111: (1950) SCR 969....
Sons
Sons, the word 'sons' in clause (a) of s. 15(1) of Hindu Succession Act, 1956 does not include step-sons, that is, sons of the husband of a females dying intestate by another wife, Lachman Singh v. Kirpa Singh, AIR 1987 SC 1616 (1619): (1987) 2 SCC 547: (1987) 2 SCR 933. [Hindu Succession Act, 1956, s. 15(1)(a)]...
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