The Gazette 1958-61

bond must henceforth include provisions for the payment of death duties, income tax, and surtax (Section 14). A Grant of Probate or of Adminis tration may be made henceforth in the case of real estate, either separately or together with personal estate (Section 15). The High Court is henceforth empowered to make grants of Probate or of Administration, where there is no estate within the jurisdiction ; this will for instance facilitate a relative who proposes to sue as a personal representative under the Fatal Injuries Act, 1956 on behalf of the children of a person who is killed in an accident, but who leaves no assets (Section 16). The law as to the preparation of calendars of grants of probate and of administration is being consolidated and brought up-to-date (Section 17). Personal representatives may henceforth sell the whole or any part of the real and personal estate of a deceased for the purpose of not only paying the debts but also of distributing the estate amongst the persons beneficially entitled thereto, and shall as far as practicable give effect to the wishes of beneficiaries of full age—or of the majority of them. Where land is settled by will, and there are no trustees of the settlement, the personal represen tatives proving the will shall for all purposes be deemed to be such trustees until trustees of the settlement are appointed by the Court (Section 18). Note that the power of sale extends henceforth to all land. A bona fide purchaser for value from the personal representatives of any property, being the whole or part of the real or personal unregistered estate of the deceased, shall be entitled to hold that property freed and discharged from any debts or liabilities of the deceased and from all claims of beneficiaries, and from all claims of creditors of the deceased except claims of which the purchaser had actual or constructive notice at the time of purchase (Section 19). Personal representatives may at any time after the death execute an assent vesting any estate or interest in any part of the land to the person entitled, or may transfer such estate or interest to the person entitled; they may also make such transfer or charge free from or subject to any charge ; if made subject to a charge, all liabilities of the personal representatives in relation to such land shall cease. The Court is entitled to make an order of transfer, if one year has elapsed after the death, and the personal represen tatives have taken no steps in the matter (Section 20). The statutory covenants against incumbrances implied in a deed of conveyance by a personal representative shall also be implied in any assent. As an assent is deemed to be a conveyance henceforth 16

estate, and be subject to the same liabilities for debts, costs and expenses ; but the order in which real and personal assets are applicable towards the payment of funeral and testamentary expenses, debts and legacies, is to remain the same as under the existing law. The heir-at-law, if not one of the the next-of-kin, shall be equally entitled to the grant with the next-of-kin (Section 7). Nothing shall affect any duty payable in respect of real estate, or impose any additional duty thereon (Section 8). It will be recalled that death duties payable in respect of real estate are payable out of the estate itself, while estate duty on personal property, for which the personal representative is personally liable, ranks as a testamentary expense. Freehold compulsorily registered land under the Land Acts is excluded from Part II (Section 9), because, by reason of Part IV of the Registration of Title Act, 1891, this land already devolves and descends as personalty. It is to be noted that, as most land comes within the provisions of Part IV of the 1891 Act, the right of the heir-at-law to succeed to the real property seldom arises in practice. Nothing in Part II is to affect the operation of Section 30 of the Conveyancing Act, 1881, which provides that trust and mortgage estates in realty shall devolve and become vested in the personal representatives as if they were chattels real (Section 10). PART III.—Executors and Administrators. The old Statute of 1351, which provided that an executor of an executor represents the original testator, is repealed and this enactment is now repeated in modern form (Section 11). The discretionary powers of the High Court, formerly exercised by Section 78 of the Irish Probates Act, 1857, now repealed, are considerably widened, and the Court may nowr make a grant to any person the Court may think fit, having regard to any special circumstances whenever it is necessary or expedient to do so, and may order such security as it deems fit (Section 12). Where a person dies intestate, his real and personal estate shall vest, until adminis tration is granted in the President of the High Court, in the same manner as it vested before 1859 m tne Ordinary of the Diocese (Section 13). This ensures that, for the purpose of proceedings concerned with the property, the owership will at all times lie in somebody. Administration bonds, which enure for the benefit of the President of the High Court, must be given by an administrator to ensure that he will properly and duly administer the estate. They are generally in double the amount of the estate, unless reduced by direction of the Probate Officer. An administration