Ordinances, with orders in council, rules, and regulations.

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Title:
Ordinances, with orders in council, rules, and regulations.
Uniform Title:
Saint Lucia. Ordinances
Physical Description:
1902- ; 33 cm.
Language:
English
Creator:
Saint Lucia
Publisher:
G. P. O.
Place of Publication:
Castries
Publication Date:

Subjects

Subjects / Keywords:
Law -- Saint Lucia   ( lcsh )
Genre:
serial   ( sobekcm )
Spatial Coverage:
Caribbean

Notes

Funding:
Support for the development of the technical infrastructure and partner training provided by the United States Department of Education TICFIA program.

Record Information

Source Institution:
FIU: College of Law
Holding Location:
FIU: College of Law
Rights Management:
All rights reserved by the source institution.
Resource Identifier:
oclc - 18446808
System ID:
AA00000353:00031

Full Text


165


No. 1.]


SAINT LUCIA.


No. 82 of 1915.


AN ORDINANCE to provide for the imposition and collection
of certain duties payable on death.

[ 29th December, 1915. ]
BE it enacted by the Governor, with the advice and consent
of the Legislative Council of Saint Lucia, as follows:-


/- SE'-
- ,22


&Sucessioan Duty Ordinance, -1915.


[1915.


I assent.
G. B. HADDni-SlMITH,
Governor.
28th December, 1915.











166


Succession Duty Ordinance, 1915.


Short Title.


Meaning of
'deceased person'
'the deceased'.

'Treasurer'.
'Will'.


From when.


Extent of the
charge



Meaning of
SProperty transmit.
ted on the death',
' On the death'.


Property in the
Colony.





Property out of
the Colony.


Property deceased
could dispose of.


1. This Ordinance may be cited as the Succession Duty Ordin-
ance, 1915.

Definitions.
2. In this Ordinance unless the context otherwise requires:-
(a) The expressions deceased person' and the deceased'
mean a person dying on or after the First day of
November, one thousand nine hundred and fifteen.
(b) The expression' Treasurer' means the Colonial Treasurer.
(c) The expression Will' includes any testamentary instru-
ment.

The Imposition of the Duty.
3. (1.) In the case of every person dying on or after the
First day of November, one thousand nine hundred and
fifteen, there shall, save as hereinafter expressly provided,
be levied and paid, upon the principal value ascertained
as hereinafter provided of all property, transmitted on the death
of such person, a duty, called 'succession duty,' at the graduated
rates hereinafter mentioned.
(2) 'Property transmitted on the death' includes property
passing either immediately on the death, or after any interval,
either certainly, or contingently, and either originally, or by
way of substitutive limitation, and on the death' includes at a
period ascertainable only by reference to the death.

Property on which the duty is payable.
4. Subject to the provisions of section five succession duty is
leviable and payable upon the following property:-
(1) All property, whether moveable or immoveable, actually
situate, found, invested, or owing within the Colony, whether
the deceased at the time of his death had his domicile within or
without the Colony, or whether the debt is payable within or
without the Colony, or whether the transmission takes place
within or without the Colony.
(2) All personal property, wheresoever situate, found, in- 4
vested, or owing out of, the Colony, of a deceased person
domiciled in the Colony at the time of his death, whether the '
death occurred in or out of the Colony.
(3) Property of which the deceased was at the time of his
death competent to dispose.


No. 32.]


[1915.











167


No. 32.]


Succession Duty Ordinance, 1915.


[1915.


(4) Property in which the deceased or any other person had d'of benefit
an interest ceasing on the death of the deceased, to the extent igontest ser oa
to which a benefit accrues or arises by the cesser of such interest, deceased. q="
but exclusive of property the interest in which of the deceased
or other person was only an interest as holder of an office, or
recipient of the benefits of a charity or as a corporation sole.
(5) Property taken as a donatio mortis causa made by the Donations.
deceased or taken under a disposition made by the deceased
purporting to operate as an immediate gift inter vivos, whether
by way of transfer, delivery or otherwise, which has not been
bond fide made three years before the death of the deceased,
or taken under any gift whenever made, if bond fide possession
and enjoyment of such property have not been assumed by the
donee immediately upon the gift and thenceforward retained to
the entire exclusion of the donor, or any benefit to him by
contract or otherwise.
(6) Property which the deceased, having been absolutely Joint property:
entitled thereto, has caused to be transferred to or vested in 'ene" i1 interim
himself and any other person jointly, whether by disposition or mitted on deatl
otherwise, or any purchase or investment made by the deceased deceased.
alone or in concert, or by arrangement with any other person,
so that the beneficial interest therein or in some part thereof
passes or accrues by survivorship on his death to such other
person.
(7) Property passing under any past or future disposition Dispositions wi
made by the deceased verbally or by any instrument not taking esr of iter
effect as a will whereby an interest in such property or the pro- disponer.
ceeds of sale thereof for life or any other period determinable by
reference to death is reserved, or by contract or otherwise
secured, either expressly or by implication to the person dis-
posing or whereby the person disposing may have reserved to
himself the right, by the exercise of any power, to restore to
himself or to reclaim the absolute interest in such property, or
the proceeds of sale thereof; notwithstanding in cases where the
disposition is contained in any instrument, such instrument may
have been made for valuable consideration as between the person
disposing and any other person.
(8) Money received or payable under a policy of assurance Policy moneys.
effected by the deceased on his life, where the policy is wholly
kept up by him for the benefit of a donee, whether nominee or
assignee, or a part of such money in proportion to the premiums
paid by him, where the policy is partially kept up by the
deceased for such benefit.


aria-
bf
,t I


the
est
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hof
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ith
est











168


Succession Duty Ordinance, 1915.


Annuities or other
interests.




Dispositions with-
out value where
deceased not
entirely excluded.





Income.


Exoepte d property.

Property held by
deceased as trustee.






Bond tide purchase
for full considera-
tion in money.



Bond fide purchase
for partial consid-
eration.



What gifts.


(9) Any annuity or other interest (including moneys payable
under a policy of life insurance) purchased or provided by the
deceased, either by himself alone or in concert or by arrange-
ment with any other person, to the extent of the* beneficial
interest accruing or arising by survivorship or otherwise on the
death of the deceased.
(10) Property of any. kind disposed of in any manner whatso-
ever, by the deceased, without valuable consideration, unless
under a disposition made by the deceased more than three years
before his death and possession and enjoyment of the property
were bond fide assumed by the beneficiary immediately under
the disposition and thenceforward retained to the entire exclusion
of the deceased, or of any benefit to him, by contract or other-
wise.
(11) All income accrued upon the property, estate, or suc-
cession of the deceased down to and outstanding at the time of
his death.

Property excepted from Duty.
5. (1) Duty is not payable in respect of the following pro-
perty:-
(a) Property held by the deceased (i) as trustee for another
person, under a disposition not made by the deceased, or (ii)
under a disposition made by the deceased more than three years
before his death, where possession and enjoyment of the property
were bond fide assumed by the beneficiary immediately upon the
creation of the trust and thenceforward retained to the entire
exclusion of the deceased or of any benefit to him by contract
or otherwise;
(b) (i) Property passing on the death of the deceased by
reason only of a bond fide purchase from the person under whose
disposition the property passes, where such purchase was made
for full consideration in money or money's worth paid to the
vendor or grantor for his own use or benefit;
(ii) Where any such purchase was made, for partial considera-
tion in money or money's worth paid to the vendor or grantor
for his own use or benefit, the value of the consideration shall
be allowed as a deduction from the value of the property for
the purpose of succession duty;
(c) Gifts of property (i) which are made in consideration of
marriage, or (ii) which are proved to the satisfaction of the
Treasurer to have been part of the normal expenditure of the


No. 32.]


[1915.











169


No. 32.]


Succession Duty Ordinance, 1915.


[1916.


deceased, and to have been reasonable, having regard to the
amount of his income, or to the circumstances, or (iii) of articles
of small value; but no property shall be exempted from duty
under this provision unless the gift thereof was intended to
operate, and in fact took effect, as an immediate gift inter Vivos
and was not made in contemplation of, or to take effect on,
death;
Realty outside.
(d) Real property situate out of this Colony; Personalty outside.
(e) Personal property situate in the United Kingdom ; united King-
(f) Personal property situate in any other British Possession Elsewhere, of
or in any Foreign Country passing on the death of a person who Deceased not
at the time of his death was not domiciled in this Colony; or Colony.
(g) Personal property situate in any other British Possession Elsewhere, f
or in any Foreign Country passing on the death of a person who oiled in Colony.
at the time of his death was domiciled in this Colony when the
Treasurer is satisfied that duty is payable in respect of such
property in such other British Possession or Foreign Country.
(2) Whenever on the death of any person succession duty is Immoveables on
leviable on any real or immoveable property, the same property awih duty hai bee
shall be exempt from the payment of succession duty in case of ing two years.
its transmission by any subsequent death, or deaths, occurring
within two years from the death of such person.
(3) Succession duty is not payable on the reunion or merger On reunion of usu-
of the usufruct with the nuda proprietas of any property, on the fruct with wnda
death of the usufructuary, or the expiration of the period limited
for the duration of the usufruct.


Aggregation of Property.
6. (1) For determining the rate of succession duty to be paid
on any property passing on the death of the deceased, all pro-
perty so passing shall be aggregated so as to form one estate or
succession.
(2) In determining the rate of succession duty chargeable,
the value of all the property of the deceased situate outside of
this Colony shall be included as well as the value of the pro-
perty of the deceased within this Colony, whether duty is
payable on any such property or not.


Al property to form
one estate for
determining rate of
duty.

Property outside
Colony to be
included in deter-
mining rate of duty.


7. (1) Unless there is prescription, a certificate or receipt by Undisclosed
the Treasurer acknowledging the payment of succession duty property
shall not discharge any person or property from succession duty
in case of fraud or failure to disclose material facts, and shall












170


Succession Duty Ordinance, 1915.


Exoneration of
bond fide purchaser
for value.


not affect the rate of duty payable in respect of any property
afterwards shown to have passed on the death, and the duty in
respect of such property shall be at such rate as would be
payable if the value thereof were added to the value of the
property in respect of which duty has been already accounted
for.
(2) Nevertheless, a certificate purporting to be a discharge of
the whole succession duty payable in respect of any property
included in the certificate shall exonerate a bond fide purchaser
for valuable consideration without notice from the duty not-
withstanding any such fraud or failure.


Aggregation not to 8. Property passing on any death shall not be aggregated
be more than once more than once, nor shall succession duty in respect thereof be
on the same death.
more than once levied on the same death.

Rates qf Duty.
According to scale 9. The rates of succession duty shall be according to the
in First Schedule. scale set forth in the First Schedule.


When double duties
exactable.


Rate of interest and
from what date
payable.


Meaning of
'principal value'.


10. If any declaration required by this Ordinance is not made
within the prescribed delay, or within any extended delay that
may have been granted, or if any false or incorrect statement is
made in, or if there is any wilful omission of property from, any
such declaration, double duties shall, except in so far as the
Governor in Council remits the same or any part thereof,
become due and be exacted. and any person wilfully in default
shall, in addition to any other recourse against him, be liable to
a penalty as for an offence against this Ordinance.

Interest.
11. Interest at the rate of six per cent. per annum on the suc-
cession duty shall be paid from the expiration of six months
after the death, and shall form part of the duty and be recover-
able as such.

Value chargeable with duty,
I. Gross Value.
12. (1) The principal value of any property is estimated to be
the price which, in the opinion of the Treasurer, it would fetch
if sold in the open market at the time of the deceased's death.


No. 32.]


[1915.














No. 32.]


171

succession Duty Ordinance, 1915.


[1915.


(2) In estimating such principal value, the Treasurer is to fix Market price at
the price of the property according to the market price at the dth to be sti d-
time of the deceased's death, and is not to make any reduction
in the estimate on account of the estimate being made on the
assumption that the whole property is to be placed on the
market at one and the same time.
(3) Where, however, it is proved to the Treasurer that the When depreciation
value of the property has been depreciated by reason of the maybe taken into
death of the deceased, the depreciation is to be taken into
account in fixing the price.

13. (1) Subject to the provisions of this Ordinance, the value How value to be
of any property for the purpose of succession duty is to be ascertained.
ascertained by the Treasurer in such manner and by such means
as he thinks fit.
(2) If the Treasurer requires a valuation, it shall be made by Inspection of
such persons as he may appoint, or on the written demand of property by valuers.
any interested person, by such persons as the Governor may
appoint, and if the Treasurer authorizes the person so appointed
to inspect any property and report to him the value thereof for
the purposes of this Ordinance, the person having the custody or
possession of that property shall permit the person so authorised
to inspect it at such reasonable times as the Treasurer considers
necessary.
(3) When the Treasurer requires a valuation to be made, the Costs of valuation.
reasonable costs of such valuation shall be defrayed by the
Treasurer.


II. Deductions.
14. In determining the value of an estate or succession for the
purpose of succession duty, allowance shall be made for reason-
able funeral expenses and for debts and incumbrances; but an
allowance shall not be made-
(a) for debts and incumbrances created by the will of the
deceased;
(b) for debts incurred by the deceased, or incumbrances
created by a disposition made by the deceased, unless such
debts or incumbrances were incurred or created bond fide
for full consideration in money or money's worth wholly
for the deceased's own use and benefit and take effect out
of his interest, nor


What allowances
may be made.



What debts may
wit be deducted.


-. - ,


.^M,,-. "*1KWnrrr^ ^ ,*.~ J/a^-eii;Tf


"AW .-










172


Swccesrion Duty Ordinance, 1915.


Persons accountable
to deliver declara-
tion within three
months if death
occurred in the
Colony, or six
months if out of
the Colony.











Particulars of
declaration.


(c) for any debt in respect whereof there is a right to reim-
bursement from any other estate, succession or person,
unless such reimbursement cannot be obtained, nor
(d) more than once for the same debt or incumbrance
charged upon different portions of the estate or suc-
cession;
and any debt or incumbrance for which an allowance is made
shall be deducted from the value of the land or other subjects of
property liable thereto.

Determination of the amount of duty payable.
I. Delivery of declaration of value and other documents.
15. (1) Every person accountable for succession duty, that is
to say-
(a) the executor appointed by the deceased; or failing such
person,
(b) the administrator appointed by the Court; or, failing
either of such persons,
(c) the heirs of the deceased,
(d) any person who takes possession of or intermeddles with
the personal property of the deceased,
must, subject to the provisions of subsection five, within three
months after the death of the deceased, if it occurred within the
Colony, or within six months after the death, if it occurred
without the Colony, deliver to the Treasurer, or a sub-collector
of revenue, a sworn declaration in the prescribed form, setting
forth the following particulars-
(i) the name, surname, residence and calling of the de-
clarant,
(ii) the name, surname, residence and calling of the
deceased,
(iii) if the deceased died testate, the names, surnames,
residence and calling of the heirs or beneficiaries under
the will, as well as of the executors and trustees, if any.
(iv) if the deceased died intestate, the names, surnames
residence and calling of his known heirs, or if not known
with certainty, his probable heirs,
(v) the description in detail and actual gross principal value
of all property transmitted or passing on the death,


No. 32.]


[1915.










173


Succession Duty Ordinane, 1915.


(vi) the names, surnames, residence and calling of all
the creditors of the estate or succession.
(vii) whether, or not, there has been a notarial inventory
of the property of the estate or succession, and if so, the
date of the inventory and the name of the Notary by
whom it was made.
(2) If, however, within the said periods of three months
or six months, as the case may be, a sworn interim declaration is
made by any of the persons so accountable, that it is impos-
sible-within the said delay-to furnish the declaration men-
tioned in the preceding sub-section, the Treasurer may extend
such delay for a further period of three months, or six months,
respectively.
(3) Any further delay beyond that, which the Treasurer is
willing or has power to grant, can only be granted by the Judge,
and the Treasurer must have seven days notice of the applica-
tion therefore.
(A) Where the person accountable for the duty does not know
the amount or value of any property which has passed on the
death, he may state in the declaration that such property exists,
but he does not know the amount or value of it, and that he
undertakes, as soon as the amount and value are ascertained to
bring in an account of it, and to pay both the duty for which he
is liable, and any further duty payable by reason thereof, for
which he is liable in respect of the other property mentioned in
the declaration.
(5) If the death occurred on or after the first day of Novem-
ber, one thousand nine hundred and fifteen, and before tihe
coming into force of this Ordinance, the delay of three months
and six months respectively mentioned in subsection one, shall
be computed from the date of the coming into force of this
Ordinance.

16. (1) It is sufficient for any of the persons accountable for
the duty to make or deliver the necessary declaration, but this
provision is not in any way to abridge or -iff -e:t the Treasurer's
powers under section twenty-six, or otherivie..


Interim declaration
for extension of
delay by Treasurer.





Further delays by
Judge.



Undertaking to
furnish particulars
of other property
passing.






Deaths between
31st October and
coming into force
of Ordinance.




Declaration by any
one of the account-
able persons suffi-
cient.


(2) The Treasurer may, if he thinks fit, accept a statement, Correction of
by or on behalf of the person accountable, correcting a declara- declaration.
tion without requiring the statement to be verified on oath.


No. 82.]


[1915.









174


No. 32.]


Succession Duty Ordinance, 1915.


[1915.


Evidence of date of 17. (1) There must also be delivered to the Treasurer with
deathtobefurnished the declaration, a certificate of the date of the death of the
deceased, but if it is proved that such certificate is not procur-
able, under the circumstances, the Treasurer must be furnished
with written evidence of the date of death by affidavit, or other-
wise, to his satisfaction. In case of dispute, any person account-
able may apply to the Judge for directions as to the evidence
necessary to establish the date of the death.
Identification of (2) (a) If the transmission is under a will or other document
will or other
document. it must be clearly identified by a sufficient recital thereof in
the declaration, which must also state whether such will has or
has not been submitted for Probate in the Registry of the Royal
Court.
What documents to (b) If the will or other document is in notarial form, the
rearsced co- original or a copy thereof must also be delivered to the Treasurer
tion and when, for inspection, or if it is not in notarial form, the original
must be so delivered to him, unless in the case of a will it is
shown to his satisfaction that it is deposited in the Royal Court.
But if the will, or other document, is properly of record outside
the Colony and cannot be produced, a duly certified and authen-
ticated copy must be so produced. The Treasurer may, however,
in his. discretion, on cause being shown to his satisfaction, dis-
pense with the formality of the delivery of the will or, other
document, or copy thereof, for inspection, as required by this
provision.
Copy of document (c) A copy of the will, or other document, which copy need
Trbea lfer not be a notarial or official copy, must also be left with the
Treasurer, unless he.dispenses with this requirement.
Also copy of order (3) When the declaration is made by an administrator
trator appointed by the Court, he must also deliver to the Treasurer a
copy of the order of his appointment.
II. Value of property and calculation of duty.
Calculation of duty 18. (1) The Treasurer shall, if he is satisfied with the particu-
on value declared. lars and values set forth in the declaration, calculate the
succession duty at the appropriate rate according to the value
declared.
calculation of duty (2) If, however, the Treasurer is dissatisfied with such particu-
on Treasurer's
valuations. lars or value, he is to fix his own valuation, and for that purpose,
he may cause an inventory and valuation to be made, as provided
by section thirteen, and he is to calculate the duty according to
the value as determined by him, subject to appeal as hereinafter
provided.











Succession Duty Ordinance, 1915.


19. If the value fixed by the Treasurer exceeds the value as
set forth in the declaration and if there is no appeal, as herein-
after provided, the whole or any part of the expenses incident to
the making of such last mentioned inventory and valuation, if
any, may, in the discretion of the Treasurer, form part of the
succession duty, but, if there is an appeal, the payment of such
expenses shall be in the discretion of the Judge.

III. Claim for duty.
20. The Treasurer shall, by notice in writing, inform the
declarant of the amount claimed as duty, and notify him to
pay the same within thirty days after the notice is delivered.


Power of Treasurer
to claim expenses of
valuation made by
his direction.






Notice demanding
payment of duty.


IV. Appeal against claim for duty.
21. (1) Any person aggrieved by the amount of duty claimed by Appeal from Trea-
the Treasurer, whether on the ground of the value of any proper- surer's decision.
ty, or the rate charged, or otherwise, may appeal to the Royal
Court and the amount of duty shall be determined by the Judge.
(2) Subject to such rules of Court, if any, as may for the time Conditions of
being be in force, regulating the manner and conditions of such appeal.
appeal, it is to be in the manner and the conditions hereinafter
mentioned.

22. (1) Unless the Judge for just cause grants further delay, Notice of appeal.
within twenty-one days after delivery of the notice of the
amount of duty claimed by the Treasurer, the appellant shall
file in the Registry of the Royal Court a notice in writing of his
intention to appeal, and such notice shall state the grounds of
appeal.
(2) A copy of the notice of appeal is to be served upon the Service of notice of
Treasurer and a return, or acceptance, of service thereof, is to appeal.
be filed with it.
(3) Within five days of the filing of such notice of appeal, Order for
the appellant shall apply in writing to the Judge for, directions directions.
including the fixing of the time of hearing of the appeal.
(4) The appellant must give the Treasurer five days written Notice of the
notice of the time fixed for the hearing of the appeal, and such hearing of the
notice with a return, or acceptance of service, must be filed in
the Registry of the Royal Court.

23. (1) The Judge sitting either in Court, or in Chambers, Powers of Judge on
shall have jurisdiction to hear and determine in a summary appea.
way the matter of such appeal and the costs thereof, with power


No. 32.]


[1915.











Sccessionu Duty Ordinance, 1915.


Directions.

Appeal from
Judge's decision.









When additional
duty payable.

Procedurefor deter.
mining amount of
additional duty.


Power of Treasurer
to require delivery
of statement of
property passing.









Power of Treasurer
to obtain inform.
tion as to debts.


to direct, for the purposes of such appeal, an inquiry, valuation,
or report to be made by any person the Judge may think fit.
(2) On the hearing of the appeal the Judge may give all
such directions as he considers just and necessary.
(3) (a) An appeal shall be allowed from any decision of the
Judge in any case where the amount of duty in dispute is more
than twenty-five pounds in excess of the amount determined by
him. But no such appeal shall be allowed, unless the Judge
certifies that the amount of duty in dispute is more than the
said sum of twenty-five pounds as aforesaid.
(b) Nevertheless, no appeal shall be allowed in any case in
which otherwise an appeal would not be allowed in the ordinary
civil jurisdiction of the Royal Court.

V. Procedure when insufficient duty paid.
24. (1) If at any time it appears that for any reason too little
duty has been paid, the additional duty shall, subject to the
provisions of section seven, be payable.
(2) The additional amount of duty so payable is to be deter-
mined as hereinbefore provided.
VI. Power of T*easurer to obtain information.


25. (1) Every person mentioned in sections fifteen and sub-
sections one and two of section thirty-two, and every person
whom the Treasurer believes to have taken possession of, or
received during the lifetime of the deceased, or after his death
to have taken possession of, or administered, or intermeddled
with, any part of the property in respect of which succession
duty is leviable, or of the income of any part of such property,
shall, to the best of his knowledge and belief, if required by the
Treasurer, deliver to him and verify, within such time as he may
allow, a statement of such particulars, together with such
evidence as he requires relating to any property or income on
which he has reason to believe succession duty is leviable.
(2) Every person whom the Treasurer believes to be a debtor,
or creditor, of any estate or succession, or to represent any such
debtor, or creditor, or to be able to give any information about
the existence, or ri mount of, or the liability for, any debt
allregl or believed to have been due to, or by, any deceased
person, or to be due to or by, any estate or succession, shall
likewise, to the best of his knowledge and belief, if required by
the Treasurer, deliver to him and verify, within such time as he
may allow, a statement of such particulars, together with such
evidence as he requires, relating to any such debt.


No. 32.]


[1915.









177


No. 32.]


Succession Duty Ordinance, 1915.


[1915.


26. (1) If any person, who is required to do so by this Ordin- order against
ance, makes default in delivering any statement, declaration, defaulters.
affidavit, or account, or in giving any information, required by
the Treasurer under this Ordinance, the Treasurer may, on giving
to such person three days' notice in writing apply to the Judge
for an order requiring the party so in default to deliver such
statement, declaration, affidavit, or account, or give such infor-
mation, within such period as may be appointed by the Judge,
or to show cause to the contrary, and whether cause is shown
or not, such order may be made by the Judge as may be just
and the costs of such proceedings shall be in the discretion of
the Judge.
(2) All such proceedings shall be subject to the directions of Proceedings on
the Court or Judge. citation.


Collection and recovery of the duty.
I. To whom and how the duty is payable.
27. The succession duty is payable to the Treasurer for the use
of the Colony.

28. (1) The Treasurer may, if he think fit, on the application
of any person liable to pay succession duty, accept in satisfaction
of the whole or any part of such duty, such part of the
immoveable property of the succession, as may with the
consent of the Governor in Council, be agreed upon between the
Treasurer and such person.
(2) No stamp duty shall be payable on any conveyance, or
transfer, of property to the Treasurer under this section.
(3) Any property transferred to the Treasurer under this
section shall become Crown property and be dealt with as such.

29. (1) Whenever it is necessary to resort to realty, other
than realty which the deceased has by his will directed to be
sold, for the payment of the succession duty or any part thereof,
such duty or part thereof may, at the option of the executor, or
of the persons beneficially interested in the said realty, to the
extent of one moiety or upwards, be paid by equal yearly instal-
ments, not exceeding five, with interest at the rate of six per
cent. per annum from the expiration of six months after the
death, and the first instalment shall be due at the expiration of
twelve months from the death, and the interest on the unpaid
portion of the duty shall be added to each instalment and paid
accordingly; but the duty for the time being unpaid, with such
interest to the date of payment, may be paid at any time.


Duty to go to
General Revenue.

Payment in kind.





Exemption of trans-
action from stamp
duty.
Property transfer-
red for duty to be
Crown property.
Option to pay duty
by instalments in
certain cases.









178


Succession Duty Ordinance, 1915.


Notice of intention
to exercise option.



Power of Governor-
ino.ouncil to allow
terms for payment
of duty.





If no appeal.



On appeal.




Executor, or other
person charged
primarily liable.

Persons liable in
any event.










Power to compel
person charge to
pay the duty.



Procedure.


(2) The option in this section mentioned shall be exercised by
a notice in writing sent to the Treasurer, and when any person
beneficially interested in realty is a lunatic or infant, shall be
exercised by his curator, trustee or guardian.

30. Where the Treasurer is satisfied that the succession duty
leviable in respect of any property cannot without excessive
sacrifice be raised at once, he may allow payment to be made by
such instalments, or to be postponed for such period, to such
extent, and on such terms, as the Governor in Council thinks fit.

II. When the duty is payable.
31. (1) The succession duty is payable within thirty days after
delivery of the notice by the Treasurer stating the amount of
duty claimed by him, when there is no appeal against such
claim.
(2) In the case of an appeal the duty is payable within fifteen
days of the decision on such appeal, if there is no further appeal.

III. By whom and out of what property the duty is payable.
32. (1) The succession duty is payable in the first instance by
the executor, or other person, charged by the deceased with the
payment thereof.
(2) Whether or not the deceased has charged any person
with the payment of the succession duty, every person mentioned
in section fifteen and every person, who took possession of or
received any property from the deceased on which duty is
leviable, or to whom any property passes for any beneficial
interest in possession and also every trustee, guardian, curator,
or other person in whom any interest in the property so passing
or the management thereof is at any time vested, and every
person in whom the same is vested in possession by alienation
or other derivable title shall be accountable for the succession
duty on the property.
(3) Any person interested may, on giving five days notice to
the person charged with, or accountable for, the payment of the
duty apply to the Judge in a summary manner to compel the
person so charged or accountable, to make the necessary
declaration and to pay the duty.
(4) On any such application the Judge may give all necessary
directions and make such order as may be necessary.


No. 32.]


[1915.









179


No. 32.]


SSuccession Duty Ordinance, 1915.


[1915.


33. (1) No person is accountable for duty who acts merely as Persons not liable
agent or bailiff for another person in the management of Agents.
property.
(2) No person, to whom any property in respect of which BonAfide
succession duty is payable has been transferred or delivered transferees.
bond fide and for valuable consideration, after the certificate
of discharge mentioned in section fifty-three has been given,
or who has acquired such property from the Crown, or at
judicial sale, shall be under any liability for the payment of such
duty, nor shall property in his possession be subject to any claim
in respect of such duty.

34. No person is to be liable for any duty in excess of the Extent of
property or assets, which he has received, or might, but for his liability.
own neglect or default, have received.

35. The succession duty payable in respect of any pro- Duty a first charge
perty of a deceased person is, unless or until the same is paid, to on property.
be a first charge on all the property of the deceased, and the
whole or any part of such duty if unpaid may, in addition to
the Treasurer's right to recover the same by execution under
the provisions of this Ordinance against the property of the
deceased, be recovered by the Treasurer as a Crown debt, by
action against any person to whom any such property has been
transferred, or delivered, to the extent, or the value, of the
property so transferred or delivered.

36. No transfer, except by the Crown, or at judicial sale, of Invalidity of trans.
the property of any estate or succession shall be valid, nor shall uti df paide
any title vest in any person, unless or until the succession duties,
payable under this Ordinance, have been paid in respect of such
estate or succession; and except as aforesaid no executor, trustee,
administrator, curator, heir or legatee, or other person, shall
consent to any transfers of property, or payments of legacies, or
monies, of the said succession, unless the said duties have been
paid.

37. All succession duties, together with the interest accrued Ranking of duty on
thereon, shall rank, by privilege without registration, upon the proceeds of sales.
proceeds of the moveable, or immoveable property, in respect of
which the said duties are due, prior to all claims except law
costs and debts due to the Crown, with which debts they shall










180


Succession Duty Ordinance, 1915.


Power to raise duiy.









Power of Judge to
appoint receiver
and to order sale.




Duty when deter-
mined is a judg-
ment debt.








Registration of
claim for duty.



Registration of
certificate of
discharge.



Execution on
moveables.


rank, in favour of the Crown, if unpaid to the Treasurer, or if
paid to him, in favour of any person not liable therefore, who
has paid the same.

38. A person authorized, or required, by the deceased, this
Ordinance, or otherwise, to pay the duty in respect of any
property shall, for the purpose of paying the duty, or raising the
amount of the duty when already paid, have power, whether
the property is or is not vested in him, to raise the amount of
such duty and any interest or expenses properly paid, or in-
curred, by him in respect thereof, by the sale or mortgage of
such property, or any part thereof.

IV. Proceedings for the recovery of the duty.
39. Where any proceeding for the recovery of succession duty
in respect of any property is instituted, the Judge shall have
jurisdiction to appoint a receiver of the property and the rents
and profits thereof, and to order a sale of the property, by way
of execution as in ordinary civil cases.

40. The amount payable as succession duty in any case, shall
be deemed to be a judgment debt in favour of the Treasurer,
and shall be payable to the Treasurer together with interest at
six per centum per annum, computing from the expiration of
six months from the death until paid with costs; and execution
for the recovery of the same may be issued on the written appli-
cation of the Treasurer as hereinafter provided after the expira-
tion of the delay allowed by this Ordinance for the payment of
the duty.

41. (1) A certificate under the hand of the Treasurer, stating
the amount of any unpaid succession duty and the date it became
due, may be registered in the Registry of Deeds and Mortgages,
but such registration shall not affect the rank assigned to such
duty by section thirty-seven.
(2) After the satisfaction of such duty, a like certificate by
the Treasurer may be registered and shall have the effect of
discharging the claim for such duty.
(3) The certificates mentioned in this section shall be regis-
tered free of charge.

42. Execution on moveables, including buildings which are
not immoveables, may be made, as in ordinary civil cases and


No. 32.]


[1915.











No. 32.] ASuccession Dity Ordinance, 1915. [1915.



with like effect, at any time after the duty becomes due, for any
unpaid succession duty, under a writ of execution issued in a
District Court, on the written application of the Treasurer, and
the proceeds of the sale shall be subject to the decision of the
District Court in which the writ of execution was issued.

43. Execution on land only, or on land together with Execution on
buildings thereon, may be made, as in ordinary civil cases and immoveables.
with like effect, at any time after the duty becomes due, for any
unpaid succession duty, under a writ of execution issued in the
Royal Court, on the written application of the Treasurer, and
the proceeds of sale shall be distributable in the Royal Court,
among such persons, and the creditors, as according to the record
and the claims filed setting out and proving ownership, are
judicially held to be entitled to the same.

Appropriation of unclaimed proceeds of sales.
44. The unclaimed proceeds of any sale made under the pro- Provisions govern.
ing appropriations
visions of this Ordinance shall be paid to the Treasurer as tGeneral Revenue.
Casual Revenue, and be appropriated to the General Revenue of
the Colony, in accordance with, and subject to the provisions of,
the Casual Revenue Appropriation Ordinance, 1867, or of any
law for the time being in force governing the appropriation of
Casual Revenue, or unclaimed moneys.

The burden oJ the duty.
45. The burden of all succession duty payable, or paid, under Who bear it.
this Ordinance shall, unless the deceased has otherwise directed
by his will, if any, or otherwise, be borne by the persons bene-
ficially interested in the property transmitted by the deceased
and apportioned among such persons, according to the values of
their interests in the property of the deceased, and to the rate of
duty in respect of their interests in such property.

46. (1) The value of the nuda proprietas and of the usufruct Property trans-
of moveables and immoveables is determined, for the determina- mitted in usufruct.
tion and payment of succession duty according to the following
provisions.
(2) If the usufructuary is less than twenty years of age, the
usufruct is estimated at seven-tenths and the nuda proprietas at
three-tenths of"the value of the whole property. Over that age









182


No. 32.] Succession Duty Ordinance, 1915. [1915.



this proportion is diminished for the usufruct and increased for
the nuda proprietas by a tenth for each period of ten years,
without any fraction.
(3) When the usufructuary is at least seventy years of age
the proportion is fixed at a tenth for the usufruct and nine-
tenths for the nuda proprietas.
(4) (a) Only usufructs in existence and enjoyed at or from
the date of the transmission of the nuda proprietas are taken
into account, in determining the value of the nuda proprietas;
(b) Nevertheless, in default of rules and if the parties inter-
ested cannot agree as to the proportion, any party interested f
may make an application to the Judge to determine the propor-
tion of the duty, if any, to be repaid to the owner of the nuda
proprietas by each succeeding usufructuary;
(c) The application for repayment by the owner of the nuda
proprietas is prescribed after two years from the date of the
death of the preceding usufructuary.
(5) The usufruct for a fixed period is valued at two-tenths of
the value of the whole property for each period of ten years of
the duration of the usufruct, without any fraction and without
regard to the age of the usufructuary.
(6) In other cases not provided for, where the parties cannot
agree as to the proportion, any person interested may make an
application to the Judge to decide the proportion of duty to be
paid by each co-usufructuary or by the usufructuary and the
owner of the. nuda proprietas respectively, and the Judge may
order such persons to be served and give such directions and
make such orders, including an order for costs, as he may con-
sider just under the circumstances.
(7) The Governor in Cou cil may make rules for. determining
the proportion of duty to be borne by co-usufructuaries or by
usufructuaries and the owners of the nuda proprietas respectively.
Right to reimburse- 47. Every person, who pays succession duty which he is not
ment. liable to bear, has a privileged claim for it on the property
of the succession in respect of which such duty was paid and is
entitled to reimbursement of the duty by the person who is to
bear it. /
Value for deter- 48. The person, from whom the succession duty, or the rate-
buronmef rr able part of the succession duty, can be recovered, is bound by
apportionmente the final determination of the amount of duty payable to the
Treasurer.









183


Successioon Duty Ordinance, 1915.


49. Any dispute, as to the proportion of succession duty to be
borne by any property, or person, may be determined upon
application by any person interested, in the manner directed by
rules of court, and in default of any such rules, in such manner
as the Judge may direct.

50. Nothing in this Ordinance shall render liable to, or
accountable, for duty, a bond fide purchaser for valuable con-
sideration after the certificate of discharge given by the Treasurer
in respect of such property.

Remissions and repayments of duty.
51. The Governor in Council may remit any unpaid duty, or
interest, in whole or in part, in any case in which it may be
deemed advisable so to do; in which case the persons, as well
as the property charged with the payment of such duty, are dis-
charged from such payment.

52. Where it is proved to the satisfaction of the Governor in
Council that too much succession duty has been paid, the excess
shall be repaid, in accordance with the provisions of section
sixty-two.

Certifiate of discharge from duty.
53. The Treasurer on being satisfied that the full succession
duty has been paid in respect of a succession or any part thereof
shall, if required by the person accounting for the duty, give a
certificate to that effect, which shall discharge from any further
claim from succession duty the property shown by the certifi-
cite to form the estate or succession, or part thereof, as the case
may be, subject to the provisions of section seven.


Decision of dispute
asto apportionment.




When purchaser lor
value exempt from
duty.




By Governor-in-
Counoil.




Refund of duty
paid in excems.




When Treasurer
may give.


54. No charge shall be made for any certificate given by the Certificate to be
Treasurer under this Ordinance. free of charge,


Management of the duty.
55 (1) The succession duty shall be under the care and man-
agement of the Treasurer.
(2) The Governor in Council may, from time to time, make
rules and forms, for the ascertainment of the duty, including
the proof of debts to be deducted and the production and insped-
tion of books and documents, as well as rules and forms for the
care and management of the duty.


Management to be
by the Treasnier.
Provisions for
ascertainment, care
and management
of the duty.


No. 32.]


[1915.










184


Succession .Duty Ordinance, 1915.


Publication of
provisions.


Forms.


Public officers to
furnish Treasurer
with information.


Penalty for contra-
vention of Ordin-
ance or of Rules.


Recovery of fines.






Limitation.

Power of Governor
as to fines.




Appropriation of
'De~s


(3) All such rules, and forms shall be published in the Gazette
and thereafter shall have the force of law.
(4) Unless or until the Governor in Council prescribes to the
contrary, all declarations, affidavits, accounts, certificates, state-
ments, and other documents required or used for the purposes of
this Ordinance shall be in such form, and contain such particu-
lars, as may be prescribed by the Treasurer, and declarations,
accounts, and statements shall be delivered and verified on oath
and by production of books and documents in the manner
prescribed.

56. It shall be the duty of every public officer to furnish the
Treasurer on his making application in writing for that pur-
pose, with any information which may be in his possession or
which he may be able to procure with reference to any matter
connected with succession duty.

Penalties.
57. (1) A person, who contravenes any of the provisions of
this Ordinance, or of the Rules under this Ordinance, shall,
unless he can prove that he did not wilfully do so, be liable to a
fine not exceeding fifty pounds: and, where the default is a
continuing default, to a like fine for every month during which
the default continues.
(2) Any fine under this Ordinance may be recovered by the
Treasurer, or any person thereto authorized by him in writing,
before the First District Court, or the District Court where the
defendant resides, as a fine in respect of an offence punishable
on summary conviction, or, at the election of the Treasurer, as
a debt: but no averment in any complaint or other proceeding,
and no evidence, of such election shall be necessary.
(3) Proceedings for any such contravention shall be com-
menced within six months of the discovery of the offence.
(4) The Governor may at his discretion remit or mitigate any
such fine or debt, or stay or compound proceedings for any such
fine or debt, and reward any person who may give information
of any such contravention, or who may assist in the recovery
of any such fine or debt.
A(5) All fines or sums recovered shall be paid to the Treasurer
for the use of the Colony. :


No. 32.]


.[1915.










1859


No: 32.]


Succession Duty Ordinance, 1915.


[1915.


Prohibitions.
58. (1) No probate of any will of any person, who died on or When grant of
after the first day of April, one thousand nine hundred and Probate prohibited.
fourteen, shall be granted by the Royal Court, unless there has
been produced and filed in the Registry of the Royal Court a
certificate in writing under the hand of the Treasurer showing
that the declaration required under section fifteen has been
delivered to the Treasurer, or that the Treasurer does not object
to such grant.


(2) No will of any person, who died on or after the first day
of April, one thousand nine hundred and fourteen, and no
declaration of transmission by succession of any immoveable
property transmitted on the death of a person, who died on or
after the first day of April, one thousand nine hundred and
fourteen, and no copy or extract of any such will or declaration,
shall be registered in the Registry of Deeds, unless there has
been furnished to the Registrar satisfactory evidence of the
payment of the succession duty payable in respect of the pro-
perty, transmitted by such will. or comprised in such declaration,
or a certificate in writing under the hand of the Treasurer
stating that no duty is payable thereon, or that he does not
object to the registration.

59. No succession duty is payable on immoveable property
transmitted on the death of persons who died before the first
day of April in the year one thousand nine hundred and four-
teen, but no declaration of transmission by succession of any
such immoveable property and no copy or extract of any such
declaration, shall be registered in the Registry of Deeds, unless
there is furnished to the Registrar evidence of the date of death,
in the manner required by subsection one of section seventeen.


When registration
of wills and declara-
tions of transmis-
sion of immoveables
prohibited.










In cases of deaths
before 1st April,
1914.


Procedure when no declaration has been delivered on death.
60. (1) If the necessary declaration is not delivered to the Noticeby Treasurer.
Treasurer within the delay required by, or allowed under, section
fifteen, the Treasurer may, at any time after the expiration
of such delay, publish a notice in the Gazette and in a news-
paper, if any such is published in the Colony, calling upon all
persons accountable, to make the necessary declaration within a
delay riot less than two months from the first publication of
such notice in the Gazette.






Page
Missing
or
Unavailable






Page
Missing
or
Unavailable








.188


Succession Duty Qrdinance, 1915.


Cases of death
before lat April,
1914.



























As to persons
accountable or
chargeable.


64. If at the time of the coming into force of this Ordinance,
the duty payable under the Stamp Ordinance, 1881, which came
into force on the sixteenth day of November, one thousand
eight hundred and eighty one, on the personal property in this
Colony transmitted by the will of a person, who died before the
first day of April, one thousand nine hundred and fourteen, was
not paid, the following provisions shall apply-
(a) The duty payable in respect of such moveable or personal
property shall be as set forth in the Third Schedule.
(b) After the coming into force of this Ordinance no act of
administration, by the executor or other person, under the pro-
visions of the will, shall be valid, unless or until such duty has
been paid.
(c) No such will, copy, or extract thereof, shall be admitted
to probate, or registered, in this Colony, unless a sworn declara-
tion by the executor or other competent person, is filed in the
Registry of the Royal Court and is 'duly stamped with an
impressed stamp representing the duty chargeable on the full
gross value of all the moveable or personal property in the
Colony, which was transmitted by the will.
(d) There must also, before the declaration mentioned in the
preceding paragraph is stamped, be delivered to the Registrar of
the Royal Court, a certificate of the date of the death of the
deceased, but if it is proved that such certificate is not procur-
able, under the circumstances, the Registrar must be furnished
with writteii evidence of the date of death by affidavit, or other-
wise, to his satisfaction. In case of dispute, any person inter-
ested may apply to the Judge for directions as to the evidence
necessary to establish the date of the death.

Difficulties and disputes not otherwise provided for.
65. (1) Any difficulties, or disputes, arising as to the rights,
powers, duties, or liabilities of any executor or person account-
able for the payment, or chargeable with the burden, of any
duty under this Ordinance, or otherwise, may, in the absence of
express provision for determining the same, be determined by
the Judge, upon an application made to him by any person in-
terested, in manner directed by any rules of Court for the time
being in force, and in default of any such rules, the Judge may
order such persons to be served and he may give such directions
and make such other order, including an order for costs, as he
may consider just and necessary in the circumstances for deter-
mining the questions at issue.


,No. 32.]


[1915.











V86


Succession Duty Ordinance, 1915.


(2) In any other case whatsoever, relating to succession duty,
not expressly provided for by this Ordinance, or any rules or
forms thereunder, or otherwise, any question or dispute whatso-
ever between any persons, including questions or disputes
between the Treasurer and any person, and including any ques-
tion of procedure, may, in default of rules of Court regulating
the procedure in such cases, be determined on summary applica-
tion to the Judge, who may give such directions, including
directions as to service on any person, and may make such
orders, including orders as to costs, as he may consider just
under the circumstances.


All other cases.


Exemption from Stamp Buty.
66. N o declaration, affidavit, or other document required for the Exemptions.
purposes of this Ordinance shall be chargeable with stamp duty.


Repeals.
67. The following enactments are hereby repealed:--
1. Sections 56 and 57 of the Stamp Duty Ordinance, 1913
(No. 21 of 1913).
2. Such parts of the schedule to the said Ordinance as refer to
'Declarations of Succession' and Wills'.
3. Such clauses of section two of the Stamp Duty Ordinance,
1915 (No. 4 of 1915), as refer to 'Declarations of Succession' and
to' Wills' (clauses (a) and (c) ).

FIRST SCHEDULE.
Rates of Duty.
When the principal value of the Estate Succession duty shall be payable at the
or Succession rate per cent. of
Exceeds 100 and does not exceed 300 One pound.
300 ,, ,, ,, 500 One pound five shilling.
500 ,, ,, 1,000 One pound ten shillings.
1,000 ,, ,, 3,000 Two pounds.
3,000 ,, 5,000 Two pounds ten shillings.
5,000 10,000 Three pounds.
0.000 15,000 Three pounds ten shillings.
15,000 20,000 Four pounds.
20,000 ,, ,, 30,000 Four pounds ten shillings.
30,000 ,, 40,000 Five pounds.
40,000 ,, ,, ,, 50,000 Six pounds.
50,000 60,000 Seven pounds.
S 60,000 ., ,, 80,000 Eight pounds,
,, 80,000 and upwards ... Ten pounds.
Provided that only one-half of the aforesaid rates shall be paid in respect of
property passing on the death of the deceased, to the father, mother, wife, husband,
children or grandchildren of the deceased.


Repeals.


Section 9.


No. 32.]


[1916.










190


No. 32.]


Succession Duty Ordinance, 1915,


[1915.


SECOND SCHEDULE.

Scale of duty payable on property passing by the death of persons who died on or
after the First day of April, 1914, but before the First day of
November, 1916.


(a) Moveable or personal property.
For every 10, or fractional part of 10, of the full gross value
of all the moveable or personal property in the Colony
comprised in the will of the deceased; where such full gross
value exceeds the sum of 25 ... ..
(b) Immoveable Property.
For every 10. or fractional part of 10, of the full gross
value of every immovable transmitted on death and
whether by testamentary or intestate succession ...


0 2 0



0 2 0


THIRD SCHEDULE.


Scale of duty payable on moveable or personal property transmitted by the will of
persons, who died before the first day of April, 1914.
Moveable or personal property.
For every 50 or fractional part of 50, of the full gross value
of all the moveable or personal property in the Colony
transmitted by the will of the deceased, where such full gross
value exceeds the sum of 20 ...... 0 10 0


Passed the Legislative Council this 1.4th ,1ly of December, 1915.

B. P. E. BULSTRODE,
Clerk of Councils.
1915-1214.



PRINTED BY THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING OFFICE,
CASTRIES, ST. LUCIA.


Section 63 (6).


Section 64.