Probate and Legacy Duties Act 1808

XLIIIThe Commissioners authorized to remit the Penalties incurred by Non-payment of the Duty on Legacies, if the Duty in Arrear shall be paid on or before 31 Jan. 1809 :

And whereas many Persons may, through Ignorance or Inadvertence, or from accidental or unavoidable Causes, have neglected to pay the Duties heretofore payable in respect of Legacies, and of Residues of personal Estate given by Wills or other testamentary Instruments, or which have devolved to any Person or Persons upon Intestacies, within the Time prescribed by Law for that Purpose, and may have incurred heavy Penalties by reason of such Neglect; be it further enacted, That if any Person or Persons who shall have incurred any Penalty before the passing of this Act, by reason of the Nonpayment of any such Duty as aforesaid, shall offer to pay the same to the Commissioners of Stamps, at their Head Office in England or Scotland, as the Case may require, on or before the Thirty-first Day of January One thousand eight hundred and nine, and shall make it appear, to the Satisfaction of the said Commissioners, that such Duty was not paid within the Time prescribed by Law, through Ignorance or Inadvertence, or from any accidental or unavoidable Cause, it shall be lawful for the said Commissioners to remit the Penalty, and to receive the Duty which shall be due and payable by Law, according to the Circumstances of the Case, and to cause a proper Receipt to be given for such Duty, and also to cause the Receipt or Discharge, if any, which shall have been given for the Legacy or Residue, or Share of Residue, of any Personal Estate, in respect of which such Duty shall be paid, to be duly stamped as the Law requires for making the same available ; and thereupon such Receipt or Discharge shall be as valid and available as if the same had been stamped, and the Duty paid, within the Time originally prescribed for that Purpose ; any thing contained in any former Act or Acts to the contrary notwithstanding.