§ (1) The Settlement Estate Duty leviable in respect of a legacy or other personal property settled by the will of the deceased shall (unless the will contains an express provision to the contrary) be payable out of the settled legacy or property in exoneration of the rest of the deceased's estate.
§ (2) The Settlement Estate Duty leviable in respect of any such legacy or property shall be 1187 collected upon an account setting forth the particulars of the legacy or property and delivered to the Commissioners by the executor within six months after the death or within such further time as the Commissioners may allow.
§ *THE CHANCELLOR OF THE EXCHEQUERsaid that he was prepared to accept the clause.
§ SIR W. HARCOURTthought that it would be better to bring the clause up upon the Report.
§ Clause read the First and Second time, and ordered to stand part of the Bill.
§ *MR. GIBSON BOWLES moved the following clause:—