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“(e) Any personal or moveable property situate out of Saorstát Éireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Éireann, or taken under a disposition made by any person dying domiciled in Saorstát Éireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Éireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Éireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise.”
"( e ) Any personal or moveable property situate out of Saorstát Eireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Eireann, or taken under a disposition made by any person dying domiciled in Saorstát Eireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Eireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Eireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise."