In what circumstances will a surety be able to bring an action against the authorities for failing to pay legacy duty?

The appellant also made reference to Re Ledgard; Attenborough v. Ledgard (1922), 66 Sol. J. 405 (Ch. D.). Re Ledgard was an estate administration case. An action was taken by sureties of an administration bond against the administratrix of the estate claiming protection against liability. They alleged that it appeared that the administratrix would not pay legacy duty as required and they sought an order protecting them against liability for any such payment. The defence was that they were in no present jeopardy and that there was thus no liability that would support such an order being granted. Eve J. in dismissing the action said: There was a liability on the defendant to pay the duties, but there was no accrued liability for which the sureties were liable, and on the authorities a surety was not entitled to come to the court to obtain relief against his principal debtor unless there was an accrued liability on the surety which could be enforced by the court. The appellant submits the situation found there is analogous to the present case.