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ASSESSED TAXES.
Succession Duty, 16 and 17 Vict. c. 61.— The
duty commences on the death of persons dj'ing
after the 19th May, 1853, and seems to be imposed
on all property, both heritable and movable, pass-
ing by death, not liable to the duty on legacies
and successions to personal estate upon intestacy
— the duty imposed by the Legacy Duty Acts.
The duty on heritable property is charged on the
annual value, after allowance of the necessary
outgoings (§ 22), as an anuuitj'^ for the life of the
successor (§ 21), which is to be valued by tables
annexed to the act.
Peksostal Property is liable to duty according
to the value of the succession ; and money charged
on heritage — heritable securities — is chargeable
as personalty (§ 1).
RATES OF SUCCESSION DUTY.
Lineal issue or lineal ancestor of the predecessor, £1
per cent.
Brothers and sisters of the predecessor and their de-
scendants, £3 per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £5 per cent.
Brothers and sisters of a grandfather or grand-
mother of the predecessor and their descendants,
£6 per cent.
Any other person, £10 per cent.
The husband or wife of the predecessor is not
chargeable with duty (§ 18), and if the succes-
sor's husband or wife shall be of nearer consan-
guinity than the successor, duty is paid according
to such nearer relationship (§ 11 ). The following-
are also exemptions from the succession duty :
1. Successions from the same predecessor, passing
on any death, not amounting in principal value
to £100 (§ 18). 2. Any succession of less value
than £20 in the whole (ib.). -3. Legacies and
personal property charged with legacy duty, in
respect of the same acquisition (ib.),
]}Jote. — The collection of the succession duty will
form a branch of the business of the legacy depart-
ment of the Inland Revenue. Forms of the ac-
counts may be obtained at the Legacy Duty
Office, Edinburgh, and at the offices of the distribu-
tors of stamps in the country.
ASSESSED TAXES.
Armorial Bearings. £ s. d.
Persons using armorial bearings, and
keeping a carriage taxed at the rate of
£3, 10s 2 12 9
Not keeping such carriage . . 13 2
Carriages.
Carriage with four wheels, drawn by two
or more horses or mules . . ,3100
Do. drawn by one horse or mule . .200
Carriage with four wheels, each of less
diameter than thirty inches, and drawn
by two or more ponies or mules not
exceeding thirteen hands in height . 1 15
Do. drawn by one such pony or mule .10
Carriage with less than four wheels,
drawn by two or more horses or mules 2
Do. drawn by one horse or mule , .0 15
Do. drawn by one pony or mule not
exceeding thirteen hands in height .0 10
Carriages kept solely for being let to hire,
one half the above duties respectively.
Carriage with four wheels, used by a
common carrier chiefly for the carriage
of goods . ... £2 6 8
Do. with less than four wheels, . ,16 8
Exemptions. — Licensed hacknej'and stage carriages
Carriage kept for being let to hire with a horse or
horses bj' a person licensed to let horses for hire.
Waggon, van, or cart used solely in trade or
husbandry, on which the name, surname, and
place of abode of the owner is legibly painted,
and which on no occasion is used for any purpose
of pleasure, except for conveying the owner or his
family to or from church.
Dogs. — For every dog . . £0 12
Maximum charge for any number of
hounds 39 12
Do. of grevhounds . , . .900
Exemptions. — Any dog kept wholly for the care of
sheep or cattle, if not a gre3'hound, hound, pointer,
setting dog, spaniel, lurcher, or terrier ; also dogs
under six months old.
Game Certificates.
Upon every person who shall use any dog, gun, net,
or other engine, for the purpose of taking or killing
any game whatever, or shall take or kill, or assist
in so doing, any game by virtue of any appoint-
ment duly registered as gamekeeper:
If such person shall be servant to any
person charged with duty in respect of
■ such servant . . , . £17 6
And if such person shall not be a servant
as above . , , , . .4010
For every other person using any dog or
killing game, &c. . , . . 4 10
Any person having at present a right to kill hares
in Scotland, may do so himself, or b}' any person
permitted by writing under his hand, upon his
own land, without payment of the annual duty
for a game certificate.
Hairpovi'deb, Persons using . £1 3 G
Horses.
Kace-horses each . . , . 3 17
Horses exceeding the height of thirteen
hands, for riding or drawing carriages,
chargeable with dvAy, each . .110
If one only used, by a farmer or a bailiff,
shepherd, herdsman, clergyman, physi-
cian, surgeon, or apothecary . . 10 6
If not used for riding, or drawing carriages
chargeable with duty . , . 10 G
Pony or mule, not exceeding thirteen
hands, for riding or drawing any car-
riage chargeable with duty , ,0 10 G
And for everj' such pony or mule kept for
any other purpose , , . ,053
Exemptions. — Horses used solely for the purposes
of husbandry or by market gardeners in their
business, and mares kept solely for breeding.
Any horse used truly for the purpose of husbandry,
or of drawing any carriage not chargeable with
dut}', or of carrj'ing burdens in the course of the
owner's trade or occupation, and which may be
ridden to or from the place where the load or
burden is to be taken up or deposited, or for pro-
curing medical assistance.
Horses used in drawing licensed stage carriages.
Horses kept solely to be let for hire by licensed
persons.

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