Report No. 110

Chapter 46

Refund of Legacies (Sections 356 to 367)

I. Preliminary

46.1. Scope.-

Sections 356 to 365 deal with the refund of legacies in case of assets proving insufficient to pay all the legacies or in certain other cases. Sections 366-367 deal with certain other matters pertaining to the distribution of assets. It should be noted that section 367 (transfer of assets to a foreign executor)1 stand in a class by itself and will require detailed discussion. As will appear from sections 356 and 357, there is a difference in the position as regards voluntary payments and other payments.

1. Para. 46.13, et seq, infra.