Richard Garth, C.J.@mdashI think it is quite clear that the ad valorem duty must be paid upon the present grant of probate. At the time when the first grant of probate was made to one of the executors named in the will, no ad valorem duty was payable. The only sum charged was a commission fee of Rs. 10. That executor has died, and the other two executors now wish to prove the will. Act VII of 1870 requires the ad valorem duty to be paid upon any grant of probate, and I find no provision exempting these executors from payment of the duty. In fact, but for the official notification made under the provisions of the Act, dated the 24th of April 1874, the ad valorem foe would he payable a second time upon any second grant of probate. But here no injustice is done, because the duty haft never been paid upon this property.
2. The case of In the Goods of Chalmers, deceased 6 B.L.R. Apx. 137, decided by Sir R. Couch is in point, and is entirely in accordance with the view which I take of this question.
3. The English case to which my attention has been called by Mr. Gregory--In re the Executors of Lord Cornwallis 25 L.J. Ex. 142 : 11 Ex. 580--will he found to have no application to the present. That case merely decided that the Succession Duty Act of 1853 did not apply to annuities granted before the passing of that Act.
