#894102
—(1) I gcás duine dhlighfidh cuntas maoine do sheachadadh chun críche cáinmheasta diúité estáit, no diúité léagáide, no diúité chomharbais alos na maoine sin d'fháil bháis gan an cuntas san do bheith seachadta aige, beidh sé dleathach do sna Coimisinéirí Ioncuim, agus iad ag gníomhú tré aon Choimisinéir acu san no tré aon oifigeach dóibh, an diúité sin do cháinmheas is iníoctha alos na maoine sin chó fada agus is eol, is tuigthe, agus is léir dóibh san.
—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, in respect of such property, dies without having delivered such account, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.