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Encyclopedia Britannica - Main :: LAP-LEO |
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LEGARE, HUGH SWINTON (17971843) , American lawyer and statesman, was born in Charleston, South Carolina, on the 2nd of January 1797, of Huguenot and Scotch stock. Partly on account of his inability to share in the amusements of his fellows by reason of a deformity due to vaccine poisoning before he was five (the poison permanently arresting the growth and development of his legs), he was an eager student, and in 1814 he graduated at the College of South Carolina with the highest rank in his class and with a reputation throughout the state for scholarship and eloquence. He studied law for three years in South Carolina, and then spent two years abroad, studying French and Italian in Paris and jurisprudence at Edinburgh. In 18201822 and in 18241830 he was a member of the South Carolina legislature. In 1827, with Stephen Elliott (17711830), the naturalist, he founded the Southern Review, of which he was the sole editor after Elliott's death until 1834, when it was discontinued, and to which he contributed articles on law, travel, and modern and classical literature. In 18301832 he was attorney-general of South Carolina, and, although a State's Rights man, he strongly opposed nullification. During his term of office he appeared in a case before the United States Supreme Court, where his knowledge of civil law so strongly impressed Edward Livingston, the secretary of state, who was himself an admirer of Roman Law, that he urged Legare to devote himself to the study of this subject with the hope that he might influence American law toward the spirit and philosophy and even the forms and processes of Roman jurisprudence. ' The Finance Bill 19091910 re-imposed this duty, and extended it to husbands and wives as well as descendants and ancestors. refer it may refer to realty; the proper word, however, for gifts of realty is devise. Legacies may be either specific, general or demonstrative
gift of " my portrait by X," naming the artist. A general legacy is a gift not so distinguished from the general mass of the personal estate, e.g. a gift of ioo or of a gold ring. A demonstrative
If the estate of the testator is insufficient to satisfy all the legacies these must abate, i.e. be reduced rateably; as to this it should he noticed that specific and demonstrative legacies have a prior claim to be paid in full out of the specific fund before general legacies, and that general legacies abate rateably inter se in the absence of any provision to the contrary by the testator. Specific legacies are liable to ademption where the specific thing perishes or ceases to belong to the testator, e.g. in the instance given above if the testator sells the portrait the legatee will get nothing by virtue of the legacy. As a general rule, legacies given to persons who predecease the testator do not take effect; they are said to lapse. This is so even if the gift be to A and his executors, administrators and assigns, but this is not so if the testator has shown a contrary intention, thus, a gift to A or his personal representative will be effective even though A predecease the testator; further, by the Wills Act 1837, devises of estates tail and gifts to a child or other issue of the testator will not lapse if any issue of the legatee survive the testator. Lapsed legacies fall into and form part of the residuary estate. In the absence of any indication to the contrary a legacy becomes due on the day of the death of the testator, though for the convenience of the executor it is not payable till a year after that date; this delay does not prevent the legacy vesting on the testator's death. 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; in the latter, it lapses. In this, as in other cases, the test is the intention of the testator as expressed in the will; generally it may be said that a gift " payable " or " to be paid " at a certain fixed time confers a vested interest
interest
Legacy Duty is a duty charged by the state upon personal property devolving upon the legatees or next of kin of a dead person, either by virtue of his will or upon his intestacy. The duty was first imposed in England in 178o, but the principal act dealing with the subject is the Legacy Duty Act 1796. The principal points as to the duty are these. The duty is charged on personalty only. It is payable only where the person on whose death the property Through Livingston, Legare was appointed American charge d'affaires at Brussels, where from 1833 to 1836 he perfected himself in civil law and in the German commentaries on civil law. In 1837-1839, as a Union Democrat, he was a member of the national House
Webster
See The Writings of Hugh Swinton
York
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