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Remembering what Grace once told me I fancied that an expression of unutterable relief smoothed out the wrinkles of anxiety on the legatee's brow, but I may have been mistaken in this. There was a curious look in Ormond's face, and I understood the depth of his loyalty to Grace.
The war-revenue act of June 13, 1898, provided for an inheritance tax on any sum exceeding the value of ten thousand dollars, the rate of the tax increasing both in accordance with the amounts left and in accordance with the legatee's remoteness of kin.
'I have loved books from my boyhood, he said, 'and the taste has grown with age. He bought most of his collection during his travels in Italy, in England, and in Holland; but perhaps the best part of his store came from his tutor Antoine Faure, who left a thousand volumes to the Archbishop, to be selected at the legatee's discretion.
By our constitution, however, we have made an improvement in this matter, and allowed the legatee's heir to exercise the right of selection, although the legatee has not done so personally in his lifetime; which enactment, through our careful attention to the subject, contains the further provision, that if there are either several colegatees to whom a right of selection has been bequeathed, and who cannot agree in their choice, or several coheirs of a single legatee, who differ through some wishing to choose this thing and others that, the question shall be decided by fortune the legacy not being extinguished, which many of the jurists in an ungenerous spirit wished to make the rule ; that is to say, that lots shall be drawn, and he on whom the lot falls shall have a priority of choice over the rest.
The war-revenue act of June 13, 1898, provided for an inheritance tax on any sum exceeding the value of ten thousand dollars, the rate of the tax increasing both in accordance with the amounts left and in accordance with the legatee's remoteness of kin.
Thus, to illustrate by an example, a testator who is worth a hundred aurei at his decease gives the whole hundred away in legacies: here, if before the heir accepts, the inheritance is so much augmented through slaves who belong to it, or by births of children from such of them as are females, or by the young of cattle that, even after paying away a hundred aurei in legacies, the heir will still have a clear fourth of the inheritance, the legatee's position is in no way improved, but a quarter of the sum given in legacies may still be deducted for himself by the heir.
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