may

sonalty, unless a contrary intention appears, 450. What is sufficient

evidence of a contrary intention, 451. Under old law general devise

did not prima facie include leaseholds or property over which

testator had a power of appointment, 452. Rule altered by the

Wills Act, 453. Whether leaseholds will pass under devise of real

estate, 453. Effect under Wills Act of general devise as to property

which testator has power to appoint, 453. Power given to survivor

be exercised by will of person who afterwards becomes survivor,

454. Effect of residuary gift with regard to property subject to power,

454. An appointment by will makes fund part of testator's estate, 455.

Act does not apply to special powers, 455. In what cases a special

power will be executed by general devise, 455. Trust and mortgaged

estates, when included in a general devise, where testator died

before 1882..456. Whether a gift of "securities for money," &c.,

passes legal estate of mortgaged property, 457. Residuary devise

following a direction to pay debts or legacies passes estates held on

mortgage, but whether it passes trust estates, quære, 457. Rule applies

to land contracted to be sold, 458. Land contracted to be sold passes

under an express devise of trust and mortgage estates, 458. Devolu-

tion of trust and mortgage estates on death of a person since 1881..458.

Effect of devise without words of limitation under old law, 459. What

was sufficient to carry the fee simple, 459. Effect of similar devise

since Wills Act, 459. III. In what cases trustees take the legal estate

under a devise, and as to the extent of their estate. Question whether

trustees take legal estate, upon what it depends, 460. Cases in which

trustees have been held to take legal estate, 461. Where trustees are

directed to convey, 461. Devise to trustees in trust to pay annuities,

&c., 461. A trust to raise money by sale or mortgage gives the trustees

the legal estate, 462. So also does a power whether express or implied

from a direction to pay debts, 462. Effect of power of leasing being

given to trustees, 462. Where executors take the legal estate, 463.

Under Wills Act trustees take either a life estate or a fee, 463. Applica-

tion of rule to copyholds or leaseholds, 463. IV. Legacies, general

and specific, vested and contingent, gifts to children, next of kin, &c.

Definition of a general legacy, 464. Definition of a specific legacy,

464. Abatement in case of deficiency of assets, 465. Specific

legatee entitled to be exonerated from charges, 465. Ademp-

tion, 465. Interest on legacies, 465. Annuity commences from

Legacy payable at a future day, whether vested or

contingent, 466. Points decided on this subject:-(1) Where there is

a complete gift independent of direction as to time of payment, 466.

(2) Where time of payment is of the essence of the gift, 466. (3) Where

interest is given to legatee, or for his maintenance, 467. Case in which

principle does not apply to a gift to a class, 467. (4) Where payment

of legacy is postponed for convenience of estate, 467. Gift to a woman

on marriage, how construed, 467. Legacies charged on land, 468.
Legacy charged
on land devised is not affected by lapse of devise, 469.

death, 466.

Construction of testamentary gifts to children, 469. Interest to be

66

taken where power of appointment amounts to a trust, 470. Legacies

to illegitimate children, 471. Who take under a gift to next of kin,

and simpliciter, 471. Or under a gift to next of kin according to the

Statutes of Distribution, 472. At what time next of kin are to be

ascertained, 472. Who takes under a gift to executors or adminis-

trators, 472. Or under a gift to representatives," or "legal

representatives," 473. Construction of gifts over on death of legatee

to what period death is to be referred, 473. V. Lapse. Lapse, what is

it 474. Destination of the subject of lapsed gifts, 474. Under Wills

Act, lapsed interests in real estate go to residuary devisee, 474. What

devises are residuary, so as to include the subject of lapsed gifts, 474.

No lapse on death of tenant in tail leaving inheritable issue, 475. Or

on death of devisee or legatee being issue of testator leaving issue, 475.

Points decided with respect to 33rd section of Wills Act, 476. No lapse

on death of one of several joint tenants, or of one of several members

of a class, 477. A contingent gift of personal estate carries with it

intermediate income, but a devise of real estate does not, 477. Where

the real and personal estate is made a mixed fund the rule as to person-

alty applies to real estate also, 478. VI. For what period the vesting of

property given by will may be postponed, or income may be accumulated,

having regard to the rule against perpetuities, and the Thellusson Act.

Rule against perpetuities, 478. Instances of application of rule to real

estate, 478. Rule extends to personalty, 479. Instances of application

of rule to personalty, 479. How rule to be applied where will exercises

a special power, or a general power, 479. For what period income

might have been accumulated before Thellusson Act, 479. Provisions

of Thellusson Act, 479. Direction to accumulate beyond the period

allowed is good pro tanto, 480. Periods mentioned in the Act are

alternative, 480. Whether Act applies to accumulation arising by

operation of law, 480. Destination of income directed to be accumulated

beyond period allowed, 481. What is a provision for raising portions

within the exception in section 2..482. As to the validity of accumu-

lations to pay debts, 482. What is a provision for payment of debts

within the Act, 483. VII. Gifts to charities. Dispositions by will of

land, or money to be laid out in land for charitable purposes void, 483.

What is an interest in land, 483. Debentures, 484. Policies of

assurance, 484. Interest of testator in proceeds of real estate, 484.

Debt paid out of debtor's real estate, 484. Power conferred by

institution to hold land does not enable it to

take land by devise, 485. Gifts of personal estate to a

charity not obnoxious to rule against perpetuities, 485. Gift for

"private charity," or for religious purposes not connected with edifica-

tion of the public, not recognised, 485. Trust to repair church or

churchyard or tomb, when a charitable object, 486. Gift to a charity

to be applied in building void, unless on land already in mortmain, 486.

Gifts to "establish" a charity, when valid, 487. To render charitable

gifts void, it is not sufficient that trustees may apply it illegally, 487.

Bequest good if trustees have an option to lay out in land or other

statute on

an

investments, 487. Bequest for building on condition that a site is

provided, whether valid, 488. Assets not marshalled in favour of a

charity, 488. To whom the subject of a void charitable gift goes, 488.

What constitutes a secret trust for a charity, 489. Cy-près doctrine,

489. Recent Act enabling charitable funds to be invested in real

securities, 489. VIII. Conversion. Rule as to conversion with regard

to perishable property, 489. Instances where it has been held that

leaseholds, &c., shall be enjoyed in specie, 490. A bequest of rents to

tenant for life whether sufficient to entitle him to enjoy in specie, 490.

Rule as to conversion applies to all the personal estate not consisting of

authorised investments, 491. Liability of executors who neglect to

convert, 491. Mode of adjusting accounts between tenant for life and

remainderman, 491. Application of rule to reversionary property, 492.

Tenant for life not entitled to interim income of funds applied in

payment of legacies, 492. Direction as to application of income

desirable, 493. Destination of moneys arising from land directed to

be sold, 493. Election to take estate, 493. Heir not disinherited as

to interests not disposed of, 494. IX. In what case precatory words

create a trust. Trusts raised by words of recommendation, &c., 494.

Instances of trust, 495. Instances of no trust, 496. Will should state ex-
pressly whether trust is intended or not, 497. X. The effect of a charge of
debts and the implied power of sale thereby created. Personal estate vests
in executors for payment of debts, 498. Real estate formerly not
liable to debts unless charged by will, 498. In what cases a general

direction for payment of debts creates a charge, 498. In what cases a

direction that the debts shall be paid by the executors is a charge, 498.

A charge of debts confers a power of sale, 499. Where real estate is

charged with debts, devisee in trust may raise money to pay them, 499.

Powers given by last section extended to survivors, devisees, &c., 500.

Executors to have power of raising money, &c., where there is no suffi-

cient devise, 500. Purchasers, &c., not bound to inquire as to powers, 500.

Sections 14, 15, and 16 not to affect certain sales, &c., nor to extend to

devises in fee or in tail, 500. Operation of section where testator has

made a

partial provision for debts, 501. Administrator with will an-

nexed cannot sell under section 16..501. Operation of 18th section, 501.

Devisee in fee subject to debts can sell, &c., if he is also an executor, 501.

How long power remains in force under the 14th section, 502. How

long under the 16th section, 502. Express provision for raising debts,

&c., should be inserted, 502. Alienation by heir, &c., for value, good

against

tion of

creditors, 503. Act extends to future liabilities, 503. Opera-
devise for the payment of debts as regards Statute of

Limitations, 503. XI. Descent, and the mode in which the personal

estate of

an intestate is distributed.

Descent, governed by Common

Law and Inheritance Act, 504. General result of rules of descent

as to order of succession, 504.

Sons according to seniority and

their issue, 504. Daughters equally and their issue, 504. Father,

504. Brothers and sisters of the whole blood, 504. Half-brothers

VOL. II.

b

and sisters on the father's side, 504. Paternal grandfather, uncles,

and aunts, and their issue, 504. Other paternal ancestors and their

issue, 505. Maternal ancestors and their issue, 505. Descent to be

traced to last purchaser, 505. Succession to personal estate regulated

(except in case of married woman) by Statute of Distributions, 505.

General result, 505. Widow's share, 505. Children and their repre-

sentatives, 505. Advancements to be brought into hotchpot, 505.

Father, 506. Mother, brothers and sisters, and their representatives, 506.

Half-blood take equally with whole-blood, 506. Mother, 506. Next of

kin, 506. No representation after brothers and sisters, 506. Grand-

parents, 506. Uncles, aunts, nephews and nieces, 506. Great grand-

parents, great uncles and aunts, great nephews and nieces, first cousins,

506. What is an advancement, 507. Husband entitled to whole of wife's

personalty, 507. Customs of city of London, York, &c., repealed, 507.

Distribution of moveable property is according to law of domicile, 307.

XII. The probate of wills, and the duties on probates and letters of

administration, and under the Legacy and Succession Duty Acts. Wills of

personalty must be proved, 508. As to probate of will relating to real

estate, 508. Transmission of representation, 508. Effect of renuncia-

tion by executor, 509. Probate of will in exercise of power, 509. Stamp

duties on probates, and letters of administration, after 1st June, 1881..

509. Donations mortis causâ and property comprised in voluntary settle-

ments made subject to probate duty, 510. Probate or administration

duty payable only on personal estate within jurisdiction of Court, 511.

Duty when payable on proceeds of sale of land, 511. Share of a partner

in real estate subject to probate duty, 512. Desperate debts, 512.

Personalty disposed of under power, 512. Where testator is domiciled

abroad, 512. No deduction heretofore made for debts in first instance but

return of duty to be got afterwards, 512. But under Act of 1881 deduction

may be made for debts and funeral expenses, 512. Duties on legacies, 513.

Duty to be paid by executor before paying legacy, 515. What is a

legacy within the meaning of the Acts, 515. The value of annuities

to be calculated according to tables, and to be payable by four instal-

ments, 516. The value of annuities payable out of legacies, how to

be calculated and paid, 516. Duty on legacies given to purchase

annuities, 516. Duty on legacies whose value can only be ascertained

by application of the allotted fund, 516. How duty on legacies enjoyed

by persons in succession shall be charged, 516. And whether payable

by executor or trustees, 516. Plate, &c., 517. Duties apply to intes-

tacies, 517. Legacies to joint tenants, 517. Legacies given on con-

tingencies, 517. Legacies subjected to power of appointment, how to be

charged, 517. Personal estate directed to be applied in purchase of real

estate, 517. Estates pur autre vie, 518. Money left to pay duty not

chargeable, 518. Specific legacies, 518. Duty on legacies not satisfied

Legatees refusing to accept legacies, duty deducted

Court to provide for duty in administration suits,

in money, &c., 518.

to pay costs, 518.

518. No legacy liable to duty to be paid without stamped receipt, 518.

As to stamping the receipt, 519. Mistakes as to duty may be rectified,

519. Power to executors to pay legacies of infants, &c., into Court, 519.

Refunding duty, 519. Executor retaining legacy to transmit particulars

to commissioners, 519. Liability to duty depends on domicile, 519.

Composition for duty, 520. Interest on arrears, 520. The Succession

Duty Act, 520. What dispositions of property confer successions, 520.

Title by survivorship confers a succession, 520. Power of appoint-

ment, 520. Extinction of determinable interests confers a succession,

521. Disposition accompanied by reservation of benefit to grantor, &c.,

confers a succession, 521. Rate of duty under Act of 1853..521.

Additional duty under Act of 1888..522. Provisions as to married

persons, 522. What duties payable when successor is also predecessor,

522. Provision as to joint predecessors, 522. Where there has been a

devolution by death of a successor, only one duty to be paid at the

higher rate, 523. Duty to be paid by alienee of succession, 523.

Acceleration, 523. Gifts to charities, &c., 523. Provision for policies

on life, and contracts for valuable consideration, 523. Exemptions, 523.

Leaseholds to be charged with succession duty instead of legacy duty,

524. Duties to be paid on successor becoming entitled in possession,

524. Interest of successor in real property to be considered as an

annuity, 524. Option given by Act of 1888 as to payment of instal-

Real property directed to be sold to be charged as

ments, 524.

personalty, 525. Personal property to be invested in land, how to

be charged, 525. Allowance to donee of general power of appoint-

ment, 525. What allowance to be made for incumbrances, 526.

Allowance to be made in respect of relinquished property, 526.

As to compounding and payment in advance of duty, 526.

Duty to be a first charge on property, 526. What persons ac-
countable for duty, 527. Receipts and certificates of payment to be

given, 527. Succession duty attaches irrespective of domicile of settlor,

527. Duty attaches wherever succession falls into possession after Act,

527. Section 2 applies to all cases of succession not within other sec-

tions, 528. Instances of the rule, 528. Rule that descent is to be

traced from last purchaser does not apply to succession duty, 528.

Under 4th section "death after commencement of Act" refers to power,

4th section does not apply to joint powers, 528. After appoint-

ment by one under general power donee is predecessor, 529. Where a

charge in reversion is created for a valuable consideration in money or

528.

money- S

not a

worth, and settled, purchaser is predecessor, 529. Marriage is

and in tail what duty payable, 529. Construction of 38th section as to
valuable consideration, 529. On resettlement by tenants for life

deduction for loss of property, 530. Construction of 15th section with

reference to resettlement by father and son, 530. Under first branch of

15th section descent is a derivative title, 530. Duty where alienor dies

before falling in of succession, 530. On death of reversioner before Act,

remainder if purchaser dies and trustee or devisee pays duty, no further

After alienation by tenant for life and in