Formerly, the shares of personal estate which passed to children of the deceased were chargeable with legacy-duty at the rate of one per cent.; but this does not apply to intestacies in respect of which letters of administration have been granted on or since the 1st of June 1881, and on which an increased rate of probate duty has been paid. This, however, does not affect the succession duty in respect of real estate, which is still payable.
THE MOTHER’S VIGIL.
BY HUGH CONWAY.
A wakeful night with stealthy tread
O’er weary day had crept,
As near her dying infant’s bed
A mother watched and wept.
She saw the dews of death o’erspread
That brow so white and fair,
And bowing down her aching head,