Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1860-1861

STAMP DUTIES.
23
able with, and which shall have paid any such
duty exceeding £1, 15s., it is not chargeable with
the ad valorem duty ; and the deeds not charge-
able with the ad valorem duty shall be charged
with the duty to which the}' are liable under any
more general description iti the stamp schedules ;
and on the whole being produced, duly executed
and stamped, the latter shall also be stamped with
a particular stamp for denoting the payment of
the said ad valorem duty.
Exemption from this ad valorem duty. — Wills, tes-
taments, and testamentary instrumeuts, and dis-
positions mortis catisa.
Writ of Acknowledgment by any person infeft
of lands in Scotland, in favour of the heir or dis-
ponee of a creditor fully vested in right of an
heritable securitv constituted by iufeftmeut, 10s.
— 16 and 17 Vict.,' c. 63, § 6.
INVEUTORY DUTY.
The duty is imposed on the inventory of the personal
estate and efifects of deceased persons, required to
be recorded in the commissory courts according to
the rates in the following Table, and is regulated
by the amoimt of such estate in Scotland. The
same rates of duty are payable on probates and
letters of administration in respect of the personal
property situated in England and Ireland : —
TESTATE,
INTESTATE.
Amotmt Estate in
Duty.
Amount Estate in
Duty.
acotland.
Scot
aud.
Above
L'nder
Above
Under
£20
£100
lOs.
£20
£50
IDs.
Value
Value
100
200
£2
50
100
£1
200
300
5
100
200
S
300
450
8
200
300
8
460
COO
11
300
450
11
GOO
800
15
450
600
15
800
1,000
22
600
800
22
1,000
1,500
30
800
1,000
30
1,500
2,000
40
1,000
1,500
45
2,000
3,000
50
1,500
2,000
60
3,000
4,000
60
2,000
3,000
75
4,000
5,000
80
3,000
4,000
90
5,000
6,000
100
4,000
5,000
120
6,000
7,000
120
5,000
6,000
150
7,000
8,000
140
6,000
7,000
180
8,000
9,000
160
7,000
8,000
210
9,000
10,000
180
8,000
9,000
240
10,000
12,000
200
9,000
10,000
270
12,000
14,000
220
10,000
12,000
300
14,000
16,000
250
12,000
14,000
330
16,000
18,000
280
14,000
16,000
375
18,000
20,000
310
16,000
18,000
420
20,000
25,000
350
18,000
20,000
465
25,000
30,000
400
20,000
25,000
525
30,000
35,000
450
25,000
30,000
600
35,000
40,000
625
30,000
35,000
675
40,000
45,000
600
35,000
40,000
785
Increasin
g progress
ively t(
)
....£1,00
0,000
The inventory duty is paid on the. whole personal
property situated in Scotland, and probate or ad-
ministration duty on the whole personal propert}'
situated in England and Ireland without deduction
of debts; but the Act 5 and 6 Vict., c. 79, § 23,
provides for a return being given on proof of the
constitution and pajmient of the debts. This re-
paj'ment must be claimed within three years ; but
the time will be prolonged on application to the
Board of Inland Revenue. If there be any omis-
sion in the inventory inferring payment of further
duty, an additional inventory of such is required
to be exhibited, by 48 Geo. III., c. 149, § 38 ;
and § 40 provides that the same shall also specify
the amount or value of the estate and eft'ects of
the same person comprised in the former inven-
tory. By 16 and 17 Vict., c. 59, § 8, such addi-
tional inventory shall be chargeable only with such
amount of stump duty as, together with the stamp
duty charged upon the former duly stamped in-
ventory of the estate and effects of the same de-
ceased person, shall make up the full amount of
3ta7np duty, in respect of the total amount of all
the estate and effects of the deceased specified in
the said additional and any such former inventory.
If the estate shall be over-estimated, or something
improperly included in the inventor^-, an inven-
tory on a stamp corresponding to the value must
be exhibited, and the original inventory will be
allowed on affidavit as a spoiled stamp, within six
mouths of the recording of the second inventory.
LEGACY DUTY.
Legacies, Annuities, Reddues, <J'C.
To children nr their descendants, Duty per cent
or lineal ancestors, £1
Brother or sister, or descendant, 3
Uncle or aunt, or their descendant, 5
Granduncle or aunt,- or descendant, GOO
All other relations and strangers, 10
The husband or wife of the deceased is not charge-
able with duty. If the legatee's husband or wife
is of nearer consanguinity than the legatee, duty
is pavable according to such nearer relationship.
—16' and 17 Vict., c. 51, § 11.
This duty is payable for every legacy out of the per-
sonal or moveable estate, or out of or charged upon
the real or heritable estate of the deceased, 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 deducting 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 estate, diiectetl
to be sold, mortgaged, or otherwise disposed of by
anj' will or testamentary instrument.
Annuities are valued for legacy duty according to
tables annexed to the Succession Duty Act.
Duty is not exigible on legacies or residues under
£20 ; but if a legatee take two or more legacies
under anj' testament, which shall together be of
the amount of £20, each shall be charged with
duty, though each or either maj' be separately
under that amount.
N.B. — Printed forms and regulations for payment of
the legacy duties will be obtained gratis, on appli-
cation at the Legacy Duty Office, Inland Revenue,
Edinburgh ; and at the ofKces of the distributors
of stamps in the country.