[From The Irish Ecclesiastical Record , Vol. VIII, September 1887, `Documents']
Probate of the Will, or Letters of Administration of the Estate must be obtained where a person dies possessed of personal Estate (inclusive of tenancies from year to year, farms held on judicial lease, and property held on lease for years), which, being situated in the United Kingdom, exceeds £100 in value.
The penalty for taking possession of, or in any way administering, any part of the personal Estate and Effects of a deceased person, without proving the Will, or obtaining Letters of Administration of the Estate within the period prescribed by law for the purpose, is £100, &c.
Where the death has happened on or after the 1st June, 1881, and the whole of
deceased's personal Estate, as aforesaid, together with the personal Estate
situate out of the United Kingdom, does not exceed the value of £300, the
total cost of obtaining Probate of the Will, or Letters of Administration of
the Estate, is as follows:-
|Where such personal Estate is under the value of £100... ... ...||0||15||0|
|Where such personal Estate is over the value of £100 and under the value of £300 ...||2||5||0|
And in such cases application can be made either to the District Registry of
the Court of Probate, or to an Officer of Inland Revenue duly appointed for the
Annexed is a list of the places at which Officers of Inland Revenue have been appointed for the purpose.
By Order of the Commissioners.
Inland Revenue, Custom House, Dublin.
List of places where the Local Officers of Inland Revenue are appointed to carry out the provisions of Sect. 33 of the Act 44 Vic., Cap. 12, for obtaining Probate, &c.,in cases where Estates do not exceed £300 :-