“ A general legacy is a gift not so distinguished from the general mass of the personal estate, e.g. a gift of £100 or of a gold ring. A demonstrative legacy partakes of the nature of both the preceding kinds of legacies, e.g. a gift of £100 payable out of a named fund is a specific legacy so far as the fund named is available to pay the legacy; after the fund is exhausted the balance of the legacy is a general legacy and recourse must be had to the general estate to satisfy such balance. Sometimes a testator bequeaths two or more legacies to the same person ”

“ It frequently happens, however, that a legacy is given payable at a future date; in such a case, if the legatee dies after the testator but prior to the date when the legacy is payable it is necessary to discover whether the legacy was vested or contingent, as in the former case it becomes payable to the legatee’s representative ”

“ The duty is charged on personalty only. It is payable only where the person on whose death the property passes was domiciled in the United Kingdom. The rate of duty varies from 1 to 10% according to the relationship between the testator and legatee. As between husband and wife no duty is payable. The duty is payable by the executors and deducted from the legacy unless the testator directs otherwise. Special provisions as to valuation are in force where the gift is of an annuity or is settled on various persons in succession, or the legacy is given in joint tenancy and other cases. ”