Superior Court Rules

SUPREME COURT, COURT OF APPEAL AND HIGH COURT (FEES) ORDER 2014

[SI 492/14]

1. (1) This Order may be cited as the Supreme Court, Court of Appeal and High Court (Fees) Order 2014.

(2) This Order comes into operation on 30 October 2014.

2. In this Order, “Official Assignee” has the same meaning as in section 3 (as amended by section 27 of the Courts and Civil Law (Miscellaneous Provisions) Act, 2013) (No 32 of 2013)) of the Bankruptcy Act, 1988 (No 27 of 1988).

3. There shall be charged in the offices attached to the Supreme Court, the Court of Appeal, the High Court and the President of the High Court and in district probate registries, in respect of each item set out in column (1) of each Part of Schedule 1, the fee set out in column (2) of the Part concerned opposite the mention of the item.

4. (1) In each financial year there shall be payable, by way of court fees, the percentages specified in Part 1 of Schedule 2 on the annual income arising in that year from the property of every person of unsound mind under the jurisdiction vested in the High Court by section 9 of the Courts (Supplemental Provisions) Act, 1961 (No 39 of 1961), and the provisions of the said Part 1 shall be in substitution for the provisions of section 109 of the Lunacy Regulation (Ireland) Act, 1871.

(2) In each financial year there shall be payable, by way of court fees, the percentages specified in Part 2 of Schedule 2 on the annual income arising in that year from the property of every minor under the jurisdiction vested in the High Court by the said section 9.

5. No fee shall be payable under this Order in connection with—

(a) proceedings under Article 40.4 of the Constitution,

(b) proceedings under the Extradition Acts 1965 to 2012,

(c) proceedings under the European Arrest Warrant Acts 2003 and 2012,

(d) bail proceedings, or

(e) an application (in proceedings for a criminal offence) for judicial review under Order 84, Rule 18 (inserted by Rule 2 of the Rules of the Superior Courts (Judicial Review) 2011 (SI No 691 of 2011)) of the Rules of the Superior Courts (SI No 15 of 1986).

6. (1) No fee shall be payable under this Order in connection with—

(a) family law proceedings,

(b) matrimonial causes or matters,

(c) proceedings under the Adoption Acts, 2010 to 2013, or

(d) proceedings brought by the Health Service Executive under—

(i) the Children Acts, 1908 to 1989,

(ii) the Guardianship of Children Acts, 1964 to 1997, or

(iii) the Child Care Acts, 1991 to 2013.

(2) No fee shall be payable under this Order in contravention of paragraph 3 of Article 5 of the Luxembourg Convention (within the meaning of the Child Abduction and Enforcement of Custody Orders Act, 1991 (No 6 of 1991)).

(3) No fee shall be payable under this Order in connection with proceedings to which section 5(5) of the Immigration Act 1999 (No 22 of 1999) applies.

7. (1) No fee shall be payable under this Order by, or on behalf of, the Insolvency Service of Ireland in connection with proceedings under the Personal Insolvency Act, 2012 (No 44 of 2012).

(2) No fee, other than in respect of the items at reference number 61, 62 or 63 of Part 4 of Schedule 1, shall be payable under this Order in connection with proceedings under the Bankruptcy Act 1988.

8. No fee shall be payable under this Order in connection with proceedings to which section 3 of the Environment (Miscellaneous Provisions) Act 2011 (No 20 of 2011) applies.

9. No fee shall be payable under this Order by, or on behalf of, any person represented in any proceedings (whether civil or criminal) by—

(a) the Chief State Solicitor,

(b) the Chief Prosecution Solicitor, or

(c) a local State Solicitor acting in that capacity.

10. Where an application by a party to commercial proceedings to have those proceedings transferred to the commercial list of the High Court is refused, there shall be refunded to the applicant the fee paid, in connection with that application, in respect of the item at reference number 17(a) in column (1) of Part 4 of Schedule 1, less an amount equal to the fee specified in column (2) of Part 4 of Schedule 1 opposite reference number 12.

11. The Supreme Court and High Court (Fees) Order 2014 (SI No 24 of 2014 ) is hereby revoked.

SCHEDULE 1

ARRANGEMENT OF PARTS

PART 1 — Fees payable in the Offices attached to the Supreme Court and the High Court and in the District Probate Registries for copies of documents

PART 2 — Fees payable in the Office of the Registrar of the Supreme Court

PART 3 — Fees payable in the Office of the Registrar of the Court of Appeal

PART 4 — Fees payable in the Central Office and the Examiner’s Office

A Originating Summonses, etc.

B Appearances

C Affidavits, etc.

D Notices of Motion, etc.

E Setting Down, etc.

F Orders

G Certificates, etc.

H Searches and Inspections

I Bill of Sale

J Bonds, etc.

K Powers of Attorney

L Enrolment

M Admiralty

N Bankruptcy

O Petitions, Applications and Appeals under the Solicitors Acts 1954 to 2011

PART 5 — Fees payable in the Accountant’s Office

PART 6 — Fees payable in the Taxing-Masters’ Office

PART 7 — Fees payable in the Office of Wards of Court

PART 8 — Fees payable in the Probate Office and District Probate Registries

PART 1

FEES PAYABLE IN THE OFFICES ATTACHED TO THE SUPREME COURT AND THE HIGH COURT AND IN THE DISTRICT PROBATE REGISTRIES FOR COPIES OF DOCUMENTS

  Item (1) Fee (2)
1 (a) Subject to paragraph (b), for issuing a printed copy of a document on a court file whether attested or plain, other than— €15.00
  (i) a copy of a judgment, or  
  (ii) a copy of written legal submissions referred to at reference number 3 of this column  
  (b) for making an attested copy of a criminal appeal transcript €0.80 per page
2 For provision of a copy judgment €14.00 plus an additional €1.00 in respect of every 4 pages photocopied
3 For provision of a copy of written submissions lodged in or transmitted to the Supreme Court Office or handed in to the Supreme Court on or after 7 October 2013 in relation to, or in the course of, the hearing of any appeal or matter €14.00 plus an additional €1.00 in respect of every 4 pages photocopied
4 For examining a copy of any document and marking it as an attested copy €6.50 per page
5 For a photographic copy of a plan, map, section, drawing, photograph or diagram €6.50
6 For signing and certifying a document for proof pursuant to the Evidence Act, 1851 €6.50 per page

PART 2

FEES PAYABLE IN THE OFFICE OF THE REGISTRAR OF THE SUPREME COURT

  Item (1) Fee (2)
1 On filing an application for leave to appeal and notice of appeal to the Supreme Court (other than an appeal under the Workmens Compensation Acts 1934 to 1955) €250.00
2 On filing a notice of motion €60.00
3 On filing an affidavit €20.00
4 (a) On lodging a notice or other document for service, and €6.50
  (b) in addition thereto, for each copy to be transmitted €1.00 (but not more, for any number of copies, than €90.00)
5 On a petition or on an application for appointment as Notary Public or Commissioner for Oaths €85.00
6 On a commission appointing a Notary Public or Commissioner for Oaths €330.00

PART 3

FEES PAYABLE IN THE OFFICE OF THE REGISTRAR OF THE COURT OF APPEAL

  Item (1) Fee (2)
1 On filing— €250.00
  (i) an application for leave to appeal,  
  (ii) a notice of expedited appeal, or  
  (iii) a notice of appeal (including a notice of appeal to which rule 19 of Order 86A of the Rules of the Superior Courts applies), provided that where a fee has been paid in respect of an application for leave to appeal and such leave to appeal is granted, no fee shall be payable on the filing of a notice of expedited appeal or a notice of appeal in respect of that appeal  
2 On filing a notice of intention to make an interlocutory ex parte application €60.00
3 On filing a respondent’s notice €60.00
4 On filing or lodging a case stated €70.00
5 On filing a notice of motion to the Court of Appeal €60.00
6 On filing an affidavit €20.00
7 (a) Subject to paragraph (b) for issuing a printed copy of a document on a court file whether attested or plain, other than a copy of a judgment (a) €15.00
  (b) for making an attested copy of a criminal appeal transcript (b) €0.80 per page
8 For provision of a copy judgment €14.00 plus an additional €1.00 in respect of every 4 pages photocopied

PART 4

FEES PAYABLE IN THE CENTRAL OFFICE AND THE EXAMINER’S OFFICE

  Item (1) Fee (2)
A Originating Summonses, etc.
1 On sealing a — €190.00
  (i) plenary summons,  
  (ii) special summons, or  
  (iii) summary summons in a claim to which rule 1(2), 1(3) or 2 of Order 2 of the Rules of the Superior Courts applies, and filing a copy  
2 On sealing a — €190.00
  (i) concurrent plenary summons,  
  (ii) concurrent special summons, or  
  (iii) concurrent summary summons in a claim to which rule 1(2), 1(3) or 2 of Order 2 of the Rules of the Superior Courts applies  
3 On sealing a summary summons or a concurrent summary summons in a claim to which rule 1(1) of Order 2 of the Rules of the Superior Courts applies, where the claim —  
  (i) does not exceed €100,000.00 on the date of issue of the summons, €150.00
  (ii) is greater than €100,000.00 but does not exceed €150,000.00 on the date of issue of the summons, €170.00
  (iii) is greater than €150,000.00 but does not exceed €500,000.00 on the date of issue of the summons, €190.00
  (iv) is greater than €500,000.00 but does not exceed €1,000,000.00 on the date of issue of the summons, €250.00
  (v) is greater than €1,000,000.00 on the date of issue of the summons €400.00
4 On filing a petition €190.00
5 On any originating ex parte application (excepting habeas corpus), in addition to fee on filing affidavit €190.00
6 On sealing any order under rule 1 or rule 18 of Order 84 of the Rules of the Superior Courts €24.00
7 On sealing a third party notice €60.00
8 On filing any originating notice of motion (in addition to filing an affidavit) €190.00
B Appearances
9 On entering an appearance €60.00
C Affidavits, etc.
10 On filing an affidavit €20.00
11 On filing a script annexed to an affidavit of scripts €20.00 (not to exceed, for any number of scripts, €150.00)
D Notices of Motion, etc.
12 On filing a notice of motion €60.00
13 On every — €60.00
  (i) ex parte application, or  
  (ii) other application to the court otherwise not specifically provided for  
14 On filing a notice other than a notice to which the items at reference numbers 12, 15 and 16 of this column relate €60.00
15 On filing a notice of appeal from the Master €60.00
16 On lodging a notice of appeal from the Circuit Court to the High Court €130.00
17 (a) Subject to paragraph (b), on filing a notice of motion for entry of proceedings in the Commercial List of the High Court €5,000.00
  (b) On filing a notice of motion in the Commercial List of the High Court in proceedings that were entered in that list prior to 10 April 2012 €60.00
E Setting Down, etc.
18 On setting down an action for trial €250.00
19 On filing or lodging a case stated €70.00
F Orders.
20 On every witness summons (i.e. subpoena ad testificandum or duces tecum) €20.00
21 Commission to examine witness or request in lieu of €20.00
22 On entering judgment in the Central Office in default of appearance or of pleading (in addition to filing affidavits) €85.00
G Certificates, etc.
23 On a certificate of pleadings or proceedings €15.00
24 On a certificate under Order 36, Rule 39, of the Rules of the Superior Courts €25.00
25 On a sale under an order of the Court of— €2.50
  (a) any lands or hereditaments, or (Note: If for any reason after payment of this fee the sale is not completed and the property is subsequently sold to another purchaser, credit is to be given for the fee already paid on the abortive sale against the fee payable on the completed sale; but in no case is any of the fee paid on the abortive sale to be re-paid)
  (b) any business (including the goodwill thereof), or
  (c) any chattels, confirmed or approved by order or certificate: for every €100.00 of the price
26 On taking account of moneys received by a person liable to account for same — for every €100.00 of the amount received or, in the case of a company being wound up by the Court, for every €100.00 of the moneys received by the Liquidator in realisation of the assets of the company €4.00
27 On taking an account of moneys due to any person (other than moneys due to any person by a company or society being wound up by the Court) — for every €100.00 of the amount found €2.50
28 On an inquiry to ascertain the person or persons interested in any property or entitled thereto as next-of-kin or heir-at-law or otherwise—  
  (a) in all cases, save those set out in paragraph (b), for every €100.00 of the value of the property €2.50
  (b) on an enquiry to ascertain the next-of-kin or heir-at-law of any person—  
  (i) where such person is an ancestor of such next-of-kin or heir-at-law, or where the common ancestor is a parent €17.00
  (ii) where the common ancestor is a grand-parent €30.00
  (iii) where the common ancestor is a great-grandparent or a more remote ancestor €55.00
29 On ascertaining pursuant to an order— €2.50
  (a) the outstanding estate of a deceased person, (The amount on which this fee is payable shall not include any outstanding debt believed to be bad or irrecoverable, but shall include all sums paid after the commencement of the proceedings to creditors or to persons beneficially interested)
  (b) any property subject to a trust, mortgage or charge, or
  (c) any partnership assets, - for every €100.00 of the amount of value thereof
  (only one fee shall be chargeable in respect of any particular property or moneys in respect of the items at reference numbers 26 to 29 inclusive)
30 On settling—  
  (a) a scheme for the management of a charity, or a scheme where the amount involved does not exceed €1,500.00, €75.00
  (b) any other scheme €130.00
31 On signing, settling or approving—  
  (a) any advertisement, or authority for a broadcast announcement, for any person entitled as next-of-kin, heir-at-law or otherwise to share in any property:  
  (i) for the first advertisement or authority signed in respect of any person or persons €80.00
  (ii) for any subsequent advertisement or authority signed in respect of the person or persons, €55.00
  (b) any other advertisement €55.00
32 On the examination of a witness—  
  (a) before an officer of the Court in his or her office (otherwise than for the purpose of any inquiry, taxation of costs or other proceedings before the officer) — for each hour or part of an hour €20.00 and an amount equal to the reasonable expenses of the officer
  (b) by an officer of the Court away from his or her office- for each day or part of a day €75.00 and an amount equal to the reasonable expenses of the officer
33 On every application for an endorsement of a certificate for registration of a judgment mortgage in the Property Registration Authority €20.00
H Searches and Inspections
34 On an application to inspect any document filed or deposited in the Central Office more than three years before such application, unless otherwise expressly provided for by this Order €15.00 (to be charged whether or not a copy of the document is bespoken)
35 On a memorandum for the registration of—  
  (a) a decree of the District Court €25.00
  (b) a judgment of the Circuit Court €25.00
  (c) a judgment of the High Court €25.00
36 On a memorandum for the re-entry of a judgment, decree, order or rule pursuant to the Judgments (Ireland) Act, 1844 €25.00
37 On a memorandum for the registration of a lis pendens pursuant to the said Act €25.00
38 On a memorandum for the re-entry of a lis pendens pursuant to the said Act €25.00
39 On a requisition for liberty to search pursuant to the said Act for each person searched against €25.00 (not to be charged if a requisition for an official search is lodged)
40 On a memorandum for registration of the satisfaction or vacate of any judgment, bond or recognizance, decree, rule or order or for the re-docketing of any bonds or recognizances pursuant to the Land Transfer (Ireland) Act, 1848 €25.00
41 On a requisition for a search for judgments or revivals entered up before 15 July 1850, and for decrees, rules, orders or civil bill decrees for poor rates made before 15 July 1850, and for lites pendentes registered against any person and for recognizances and bonds, judgments, statutes, inquisitions and acceptances of office registered or re-registered against the same person €25.00
42 On a requisition for a search for judgments, revivals, decrees, rules, orders, lites pendentes, and civil bill decrees for poor rates registered or re-registered against any person and for recognizances and bonds, judgments, statutes, inquisitions and acceptances of office registered or re-registered against the same person €25.00
43 On a requisition for a duplicate of a search pursuant to the Judgments Registry (Ireland) Act, 1871 €25.00
44 On a memorandum of vacate of a lis pendens €25.00
I Bills of Sale
45 On filing a bill of sale €20.00
46 For a search in the bills of sale index €25.00 (to be charged whether or not a copy of the document is bespoken)
47 For inspecting any bill of sale €10.00 (to be charged whether or not a copy of the document is bespoken)
J Bonds, etc.
48 On filing any recognizance or bond in the Central Office and giving a certificate thereof €20.00
K Powers of Attorney
49 On depositing a power of attorney in the Central Office pursuant to the Conveyancing Act, 1881 €20.00
50 For a search for a power of attorney so deposited, and for inspecting the same and the affidavit or other documents deposited therewith €25.00 (to be charged whether or not a copy of the document is bespoken)
L Enrolment
51 On enrolling any deed or document — for each 10 folios or part of 10 folios €60.00
M Admiralty
52 On a certificate under Order 64, Rule 46, paragraph 9, of the Rules of the Superior Courts €55.00
53 On issuing any instrument under Order 64, Rule 56, of the Rules of the Superior Courts €55.00
54 On appointing and swearing appraisers €55.00
55 On delivering up a ship or goods to a purchaser €80.00
56 On the sale of a ship or goods for every €100.00 or fraction of €100.00 of the price €11.50
57 For attending the discharge of a cargo or the removal of a ship or goods, per day €80.00
58 For retaining possession of a ship with or without a cargo, or of a ships cargo without a ship, per day €10.00
59 For executing a warrant or commission €55.00
60 For releasing a ship and cargo, or either of them €25.00 (and an amount equal to—
    (a) the reasonable expenses per day of supplying a shipkeeper or shipkeepers where such is or are employed;
    (b) the reasonable travelling and subsistence expenses of the officer for the time being exercising the functions formerly exercised by the Admiralty Marshal, if such officer is required, for the purpose of carrying out any of the above duties, to travel more than five miles from his or her office.)
N Bankruptcy
61 On every subpoena or summons (other than a bankruptcy summons) €20.00
62 For a search by any person other than the bankrupt, the arranging debtor, the Official Assignee or the trustee in the matter €10.00
63 On making a plain copy of any document or form €15.00
O Petitions, Applications and Appeals under the Solicitors Acts 1954 to 2011
64 On lodging a notice of motion of application or a notice or motion of appeal under the Solicitors Acts, 1954 to 2011 or on presenting a petition under Part III of Order 53 of the Rules of the Superior Courts €190.00

PART 5

FEES PAYABLE IN THE ACCOUNTANT’S OFFICE

  Item (1) Fee (2)
1 On a direction by the court or the Accountant to pay or invest or place money on deposit or transfer stock or shares, where the amount or value exceeds €100 — for every €100 or part thereof in excess of the first €100 €1.15 (fee not to exceed €1,200.00 in any case)
2 On a certificate of the amount and description of funds to credit of any account in the books of the accountant €20.00
3 On a transcript of an account €20.00
4 On a request for lodgement of funds in court without an order €20.00
5 On a request to the accountant for payment of money out of court without an order €20.00
6 On lodging a power of attorney €20.00
7 On a request for a certificate of the lodgement of any funds in court €20.00

PART 6

FEES PAYABLE IN THE TAXING-MASTERS’ OFFICE

  Item (1) Fee (2)
  A taxing-master may in any case require the bill of costs to be stamped before taxation with the amount of fees which would be payable if the bill were allowed by him or her at the full amount thereof, including, in cases under the Solicitors (Ireland) Act, 1849, the fee payable in respect of the cash account.  
1 On a notice to tax, except on an ex parte taxation €275.00
2 On the taking of a cash account between the solicitor and his or her client on a taxation under the Solicitors (Ireland) Act, 1849 or otherwise — for every €100.00 or fraction of €100.00 of the amounts found to have been received and paid €1.00
3 On the taxation of a bill of costs - for every full €100.00 in the amount allowed (including witnesses’ expenses) €8.00 (Credit is to be given for the fee paid in respect of the item at reference number 1 above)
4 On the issue of a certificate of taxation €68.00
5 On carrying in objections to the allowance or disallowance of any item or items in a bill of costs €68.00
6 On a report of a taxing master as to the grounds of his or her decision to allow or disallow any item or items in a bill of costs €24.00
7 On a report of a taxing master as to security for costs in a matrimonial case €24.00

PART 7

FEES PAYABLE IN THE OFFICE OF WARDS OF COURT

  Item (1) Fee (2)
1 On every declaration order under section 68 or section 70 of the Lunacy Regulation (Ireland) Act, 1871 €60.00
2 On every declaration order under section 12 or section 15 of the said Act €60.00
3 On every order taking a person into wardship as a minor €60.00
4 On every discharge and dismissal order €60.00
5 On every order for the purchase or sale of property €60.00
6 On every order authorising building projects such as construction of houses and extensions €60.00
7 On every order authorising the Accountant of the Courts of Justice to make a recurring payment €60.00
8 Every certificate of enduring power of attorney €60.00
9 On measuring a bill of costs and certifying the amount thereof - for every €20.00 or part thereof allowed €1.50
10 For taking and certifying the result of an account - for each €200 found to have been received without deducting any payment €1.50 (but fee not to exceed €50.00)
11 On exemplifying any copy of an order €15.00
12 For making an attested copy of a document (other than a first copy of an order) €15.00

PART 8

FEES PAYABLE IN THE PROBATE OFFICE AND DISTRICT PROBATE REGISTRIES

  Item (1) Fee (2)
1 For every application for an order of a Probate Officer, Assistant Probate Officer or District Probate Registrar €50.00
2 For every certificate signed by a judge as to the authority of any person to act in a specified capacity or for any similar certificate €30.00
3 On the submission to the Probate Office or the District Probate Registry of an application for a primary grant of representation -  
  (a) where the net value of the estate does not exceed  
  €100,000 €100.00
  €250,000 €200.00
  €500,000 €350.00
  €750,500 €500.00
  €1,000,000 €650.00
  (b) where the net value of the estate exceeds €1,000,000—  
  (i) for the first €1,000,000, and €650.00
  (ii) for every €500,000 or fraction thereof by which the value exceeds €1,000,000 a further fee of €400.00
4 For every double, cessate, unadministered or duplicate grant of representation €150.00
5 Where any grant is sought by personal application The total fee payable shall be double the appropriate amount that would be chargeable under the item at reference number 3 or 4 of column (1), as applicable, were the grant not sought by personal application
6 For lodging or re-entering any motion paper, whether ex-parte or on notice €100.00
7 On lodgement of a corrective affidavit. The correct fee under the item at reference number 3 or 5 of column (1) as appropriate less the amount of the fee previously charged subject to a minimum fee of €50.00
8 For the entry of any caveat €100.00
9 For filing any warning, citation or subpoena or any appearance to any warning, citation or subpoena €30.00
10 For every search made by an Officer of the Probate Office or of a District Probate Registry for which the officer is requested to search for a will or codicil or for any record of a grant or any other document filed in the Probate Office or in a District Probate Registry, including the inspection of any original will or codicil or any record of a grant €20.00
11 For all searches made on any one day by the representative of a newspaper or group of newspapers (the representative must state on the search docket his or her name and that of the newspaper or group of newspapers which he or she represents) €120.00
12 For any official copy of any will, grant or other document (other than an inland revenue affidavit) €15.00
13 For a sealed and certified copy will or grant €20.00
14 For a sealed and certified copy will and grant bespoken at the time of lodgement of the application for grant of representation €25.00
15 For an attested copy of an inland revenue affidavit €25.00

[SI 80/21]

SCHEDULE 2

PERCENTAGES PAYABLE IN THE OFFICE OF THE WARDS OF COURT

PART 1

LUNACY PERCENTAGES

1. In this Part “clear annual income” does not include the following payments:

(a) unemployment assistance;

(b) old age (non-contributory) pension;

(c) widow’s (non-contributory) pension;

(d) widower’s (non-contributory) pension;

(e) deserted wife’s allowance;

(f) prisoner’s wife’s allowance;

(g) one-parent family payment;

(h) blind pension.

2. Subject to paragraph 3, a percentage on the clear annual income of each ward of court found to be of unsound mind and whose clear annual income is not less than €900 shall be payable according to the following rates:

(a) where the clear annual income is not less than €900 but is less than €2,250, 2.5 per cent of the clear annual income;

(b) where the clear annual income is not less than €2,250 but is less than €4,500, 3 per cent of the clear annual income;

(c) where the clear annual income is not less than €4,500, 4 per cent of the clear annual income, subject to a maximum payment of €750.

3. Any fractional part of €1.00 in the amount of a percentage shall be disregarded and shall not be levied or paid.

PART 2

MINOR PERCENTAGES

1. A percentage on the clear annual income of each minor taken into the wardship of the High Court shall be payable at the same rates as apply to the incomes of wards of court who are of unsound mind, save that the percentage shall be charged only on that part of the clear annual income that exceeds €900.

2. Where a minor has an interest in property, the Registrar of Wards of Court may apportion as remuneration for any services rendered by the minor in connection therewith such part of the profits accruing to him from the property as appears to the Registrar to be reasonable and no percentage shall be charged on the amount thus apportioned.

PART 3

CALCULATION, COLLECTION AND DISPOSAL

The rules heretofore in operation under the Lunacy Regulation (Ireland) Act, 1871 with respect to the method of calculation, collection and disposal of the percentage charged on the incomes of persons of unsound mind shall continue to apply to the percentage charged on such incomes under this Order and shall apply likewise or in an analogous manner to the percentage charged on the incomes of minors under this Order. Where, in any such rule, reference is made to the death of a person of unsound mind, the reference shall, in its application to a minor, include a reference to the minor’s attaining the age of 18.

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