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The Pamphlet Collection of Sir Robert Stout: Volume 48

Tax Due by Persons Under Disability. Section 89

Tax Due by Persons Under Disability. Section 89.

Clause 89.—"Where any person chargeable with tax is under any legal disability, or where any person so chargeable dies, in every such case the trustee of such person, upon default of payment by him, shall be and is hereby made liable to and charged with the payments which the said person under disability ought to have made, or the person so dying was chargeable with. And if such trustee neglect or refuse to pay as aforesaid, it shall be lawful to proceed against him in like manner, as against any other person making default of payment of the said tax; and all trustees making payment as aforesaid shall be allowed every sum paid for such persons under disability in their accounts, and shall be allowed to deduct all such payments out of the assets of the persons so dying. In this section the word 'trustee' shall be deemed to include the parents of an infant."