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Judgment
2 paragraphs · 119 wordsRichard Garth Kt., C.J.—I am of opinion that, as the assets in question were within the jurisdiction of this Court at the time of the grant of administration, and the Administrator-General could not have obtained possession of them otherwise than by virtue of the grant, they are clearly liable to the ad valorem duty.
Section 19c of Act XIII of 1875 has no application to the present case, because the property in question has never yet paid any duty here under the Succession Act, and the fact of probate duty upon the same property ''having been previously paid in England by the deceased executrix, is no ground for exempting it from duty in the hands of the Administrator-General.