Section 15 In summary proceedings for legacy or succession duty parties may appeal.C1

In any proceeding in the Court of Exchequer by writ of summons under the M1Succession Duty Act 1853, or by rule under any of the Legacy Duty Acts, the Court may refer the matter to the proper officer to report thereon, and may, if they deem it expedient, order the facts contained in such report to be stated in the form of a special case for the opinion of the Court, and may give such directions as to the mode of settling the case, and the matters to be contained therein, and for the production of such documents, and may direct any issue or issues of fact to be tried by a jury, as they may think proper; and the Court may proceed to give judgment on such case, and for any amount of duty the Court are of opinion may be due to the Crown, and for costs, in like manner as on a verdict on information . . . F1