Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1876-1877

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STAMP DUTIES, ETC.
coupons attached, in the same circumstances
as to registration, and certificates issued, or
stock created in lieu thereof, shall be per-
sonal estate and bona notabilia in England
of the deceased person (23 Vict. c. 5, § 1) :
Also any ship, or any share of a ship, be-
longing to a deceased person, registered in
any port in the United Kingdom, notwith-
standing such ship at the time of the death
may have been at sea, or elsewhere out of the
United Kingdom, shall be deemed to be at
the port at which she may be registered (27 &
28 Vict. c. 56), and liable to inventory, probate,
or administration duty.
Specialty Debts. — For probate and administra-
tion duty, debts and sums of money due from
persons in the United Kingdom to a deceased
on obligation or other specialty, shall be estate
and effects of the deceased within the jurisdic-
tion of Her Majesty's Court of Probate in Eng-
land or Ireland in which the same would be if
they were debts upon simple contract, without
regard to the place where the obligation or
specialty shall be at the time of the death.
(25 Vict. c. 22, § 39.)
Foreign Bonds and Stocks. — Documents of the
debts of foreign governments and foreign
companies which pass from hand to hand are
property where the documents may be. De-
bentures orj bonds by foreign companies and
governments, and the title to stocks of foreign
companies and governments, are property in
this country if in the possession of any person
in this country, and can be sold in the market,
and the title of the purchasers "completed to
them in this country. See Attorney-General
v. Bouwens, 4 Meeson and Welsby 171.
Rents of Heritage. — If the deceased survive Whit-
sunday, one moiety of the rents of the crop
of that year is personal estate. If he survive
Martinmas, the whole rents of that crop fall
into the executry. In addition, from and after
1st August 1870, the Act 33 & 34 Vict. 1870,
c. 35, would seem to give the executor a pro-
portion of the rents from the term precedin
the date of death to the date of death. That
Act would also seem to give a proportion of the
term's rents of quarries, minerals, and houses,
and also feu-duties current at the death. The
executor's right to house rents would not there-
fore be to the half-year's rents current at death
but to a proportion only to the date of death.
Modes in which Duty may be paid.
When deceased domiciled in Scotland. — In the case
of a person dying domiciled in Scotland having
personal property in Scotland, England, and
Ireland, and also heritable securities excluding
executors, and personal bonds excluding exe
cutors, duty in respect of the whole may be
paid on the inventory required to be recorded
in the Commissary Court; or inventory duty
may be paid on the personal property situated
in Scotland, including heritable securities made
moveable by the Act 31 & 32 Vict. c. 101,
§ 117, and duty may be paid on a 'special
inventory' of the heritable securities excluding
executors, and personal bonds excluding exe
cutors, and probate or administration may be
obtained in England and Ireland in respect
of the personal estate in these countries, and
duty paid in respect of such on these instru-
ments.
When deceased domiciled furth of the U. K. — In
case of a person dying domiciled furth of the
United Kingdom leaving personal estate in
Scotland, England, and Ireland, an inventory
must be given up in Scotland, probate or ad-
ministration taken out in England and Ireland,
and duty paid on such in respect of the pro-
perty in each country.
In the case of Intestate Estates not exceeding
£150, the widow, or any one or more of the
children, or in the case of a widow dying
intestate, any one or more of her children may
apply to the Commissary Clerk, and he shall
prepare an inventory and oath and record the
inventor}" and expede confirmation according
to statutory forms, 38 and 39 Vict. c. 41.
Exemptions. — Inventory of the estate of any
common seaman or soldier dying in service.
Additional inventory when the duty on the
whole estate does not exceed that already paid
on the former inventory.
RETURN OF INVENTORY DUTY.
The inventory duty and probate and admini-
stration duty are paid on the whole personal
property, without deduction of debts ; but the
Act 5 & 6 Vict. c. 79, § 23, provides for a re-
turn being given on proof of the constitution
and payment of the debts. This return must
be claimed within three years ; but the time
will be prolonged on application to the Board
of Inland Revenue. No return to be granted
in respect of a voluntary debt due from a
person dying after 28th June 1861, expressed
to be payable on the death of such person, or
payable under an instrument which shall not
have been bona fide delivered to the donee
three months before the death of such person.
(24 & 25 Vict. c. 92, § 3.)
Note. — Forms of inventory and additional inven-
tory will be found in the Juridical Styles, vol.
in. App. pp. 8-11. Forms of inventories, and
also regulations for return of inventory duty,
may be obtained at the office of the Solicitor,
Inland Revenue, Edinburgh.
LEGACY DUTY.
Legacies, Annuities, Residues, etc.
To children or their descendants, Dutyperct.
or lineal ancestors, . .£100
Brother or sister, or descendants, . 3
Uncle or aunt, or their descendants, 5
Grand uncle or aunt, or their de-
scendants, . . .600
All other relations or strangers, . 10
The husband or wife of the deceased is not
chargeable with duty. If the legatee's husband
or wife is of nearer consanguinity than the
legatee, duty is payable according to such nearer
relationship. (16 & 17 Vict. c. 51, § 11.)
This duty is payable for every legacy out of the
personal or moveable estate, or out of or charged
upon the real or heritable estate of the de-
ceased, or out of any estate which he has power
to dispose of, or out of any moneys to arise by
the sale, mortgage, or other disposition of the
deceased's real or heritable estate, or any part
thereof: Also for the clear residue (after de-
ducting debts, funeral expenses, legacies, and
other charges first payable thereout) of the
personal or moveable estate, whether the title
to such residue shall accrue by virtue of any
testamentary disposition, or upon a partial or
total intestacy : And also for the clear residue
of the moneys to arise from the sale, mortgage,
or other disposition of any real or heritable