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See also: English See also: law, some particular thing or things given or See also: left by a testator in his will, to be paid or performed by his executor or See also: administrator
.
The word is primarily applicable to gifts of personalty or gifts charged
upon real estate; but if there is nothing else to which it can passes was domiciled in the See also: United See also: Kingdom
.
The See also: rate of duty varies from r to ro% according to the relationship between the testator and legatee
.
As between See also: husband and wife no duty is payable
.
The duty is payable by the executors and deducted from the See also: legacy unless the testator directs otherwise
.
See also: Special provisions as to valuation are in force where the gift is of an See also: annuity or is settled on various persons in succession, or the legacy is given in joint tenancy and other cases
.
In sc me cases the duty is payable by instalments which carry See also: interest at 3%
.
In various cases legacies are exempt from duty—the more important are gifts to a member of the royal See also: family, specific legacies under £20 (pecuniary legacies under £20 pay duty), legacies of books, prints, &c., given to a See also: body corporate for preservation, not for sale, and legacies given out of an estate the See also: principal value of which is less than £ioo
.
Further, by the See also: Finance See also: Act 1894, payment of the estate duty thereby created absorbs the 1% duty paid by lineal ancestors or descendants of the deceased' and the duty on a settled legacy, and, lastly, in the event of estate duty being paid on an estate the See also: total value of which is under £r000, no legacy duty is payable
.
The legacy duty payable in See also: Ireland is now for all See also: practical purposes assimilated to that in See also: Great Britain
.
The principal See also: statute in that country is an act of 1814
.
LE GALLIENNE, See also: RICHARD (1866– ), English poet and critic, was See also: born in Liverpool on the loth of See also: January 1866
.
He started See also: life in a business office in Liverpool, but abandoned this to turn author
.
My Lady's Sonnets appeared at Liverpool in 1887, and in 1889 he became for a See also: short See also: time See also: literary secretary to See also: Wilson Barrett
.
In the same
See also: year he published Volumes in Folio, The See also: Book Bills of See also: Narcissus and See also: George See also: Meredith: some Characteristics (new ed., 1900)
.
He joined the staff of the See also: Star in 1891, and wrote for various papers over the signature of " Logroller." English Poems (1892), R
.
L
.
See also: Stevenson and other Poems (1895), a paraphrase (1897) of the Rubdiydt of See also: Omar Khayyam, and Odes from the See also: Divan of See also: Hafiz (1903), contained some See also: light, graceful verse, but he is best known by the fantastic See also: prose essays and sketches of Prose Fancies (2 series, 1894–1896), Sleeping Beauty and other Prose Fancies (1900), The See also: Religion of a Literary See also: Man (1893), The Quest of the See also: Golden Girl (1897), The Life Romantic (1901), &c
.
His first wife, Mildred See also: Lee, died in 1894, and in 1897 he married Julie Norregard, subsequently taking up his residence in the United States
.
In 1906 he translated, from the Danish,
See also: Peter Nansen's Love's Trilogy
.
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