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Executors retaining their legacies to transmit particulars with the duty offered to the commissioners of stamps, and pay the amount, &c.
Penalty for neglect of payment of duty for 14 days.
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37. And . . . whenever any person or persons having or taking the burthen of the execution of any will or testamentary instrument, or the administration of any personal estate as aforesaid, shall be entitled to any legacy, or the residue or any part of the residue of the personal estate of any testator, testatrix, or intestate, such person shall be chargeable with the duty, whenever he, she, or they shall be entitled in the due course of administration to retain to his, her, or their own use any part of the said estate, in satisfaction of such legacy or residue, or any part thereof; and every such person, before any such retainer, shall transmit to the said commissioners of stamp duties or their officers a note containing the particulars of such legacy, residue, or part of residue intended to be retained, and the amount and value thereof, and the duty which such person or persons shall offer to pay thereon; and the said commissioners shall charge and assess the duty thereon in such manner as the duty shall be chargeable thereon by virtue of the provisions in this or any other Act contained, and such duty shall be paid accordingly; and on payment of the said duty the officer appointed to receive the same shall, at the foot of a duplicate of the said assessment duly stamped in such manner as the said commissioners shall direct for such purpose, give a receipt for such duty in such form of words as the said commissioners shall direct, which receipt shall be a discharge for the duty expressed therein; and in case any such person or persons shall neglect to pay such duty as aforesaid within fourteen days after the same ought to have been paid as aforesaid, every such person and persons shall forfeit and pay treble the value of the duty which ought to have been paid.
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