Report No. 110
Refund of Legacies (Sections 356 to 367)
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.