Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1855-1856

16
STAMP DUTIES.
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 Ire-
land : —
Above
£20
Value
100
200
300
450
600
800
1,000
1,500
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
12,000
14,000
16,000
13,000
20,000
25,000
30,000
35,000
40,000
Under
£100
200
300
450
600
800
000
500
000
000
000
000
000
000
000
000
000
000
000
000
000
,000
000
,000
000
,000
,000
Duty.
10s,!
£2
5
8
11
15
22
30
40
50
60
80
loo
120
140
160
180
200
220
250
280
310
350
400
450
525
600
Amount
Scot
Estate in
and.
Above
£20
Under
£50
Value
50
100
100
200
200
300
300
450
450
000
600
800
800
1.000
1,000
1,500
1,500
2,000
2,000
3,000
4,000
3,000
4,000
5,000
5,000
6,000
7,000
8,000
9,000
10,000
6,000
7,000
8,000
9,000
10,000
12,000
12,000
14,000
16,000
14,000
16,000
18,000
18,000
20,000
25,000
30,000
20.000
25J000
30,000
35,000
35,000
40,000
10s.
£1
3
8
11
15
22
30
45
60
75
90
120
150
180
210
240
270
300
330
375
420
465
525
600
675
785
Increasing progressively to £1,000,000
The inventory duty is paid on the whole
personal property situated in Scotland,
and probate or administration duty on
the whole personal property- situated in
England and Ireland without deduction
of debts ; but the Act 5 and 6 Yict. c.
79, § 23, provides for a return being
given on proof of the constitution and
payment of the debts. This repayment
must be claimed within three years; but
the time will be prolonged on applica-
tion to the Board of Inland Revenue.
If there be any omission in the inven-
tory inferring payment of further duty,
an additional inventory of such is re-
quired 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 effects of the
same person comprised in the former
inventory. By 16 and 17 Vict. c. 59,
§ 8, such additional inventory shall
be chargeable only with such amount of
stamp duty a=, together with the stamp
duty charged upon the former duly
stamped inventory of the estate and
effects of the same deceased person,
shall make up the full amount of stamp
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 inventory,
an inventory on a stamp corresponding
to the value must be exhibited, and
the original inventoiy will be allowed
on affidavit as a spoiled stamp, within
six months of the recording of the
second inventory.
LEGACY DDTY.
Legacies, Annuities, Residues, §c.
To children or their descend- Duty p. ct
ants, or lineal ancestors £1
Brother or sister, or descendant. ...3
Uncle or aunt, or their descend 5
Granduncle or aunt, or descend.... 6
All other relations or strangers...]
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 and 17 Vict. c. 51,
§11-
This duty is payable for every legacy
out of the personal or movable 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 movable 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, directed to be sold, mortgaged,
or otherwise disposed of by any 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 resi-
dues under £20; but if a legatee take
two or more legacies under any testa-
. ment, which shall together be of the
amount of £20, each shall he charged
with duty, though each or either ntay
be separately under that amount.