Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1867-1868

38
STAMP DUTIES.
the inventorj' recorded in the Commissarj' Court;
or inventory duty may be paid on the personal
property in Scotland, and dut}- may be paid on a
" special inventory " of the money secured on the
heritage, &c., and probate or administration may
be obtained in England and Ireland in respect of
the personal estate in these countries, and dut}'
paid in respect of such on these instruments,
la case of a person dying domiciled furth of the
United Kingdom, leaving personal estate in Scot-
land, England, and Ireland, an inventory must be
given up in Scotland, probate or administration
taken out in England and Ireland, and duty paid
on such in respect of the property in each country.
For probate and administration duty, debts and
money due from persons in the United Kingdom
to a deceased, on obligation or other specialty,
shall be estate and effects of deceased, within the
jurisdiction of the Court of Probate in England 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. 2i, § 39).
Return of Inventory Dutt :
The inventory duty and probate and administra-
tion duty are paid on the whole personal property,
•without deducti^m of debts; but the Act 5 and 6
Vict. c. 79, § 23, provides for a return 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 applica-
tion to the Board of Inland Revenue. A return
of the duty paid on heritable securities raaj' also
be made in certain circumstances. (>See 23 and
24 Vict. c. 80, §§ 4 and 6.) No return will 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
hona fide delivered to the donee three months be-
fore the death of such person. (24 and 25 Vict,
c. 92, § 3).
ABSTRACT OF THE RATES OF INVENTORY PUTY.
ESTATKS.
DUTIES.
Persons dying
on or before
25th July,
1864:
Above
And uniler
Testate.
Intest.ile.
£20
£50
lOs.
lOs.
Of the value of
£50
£100
10s.
£1
Persons dying
after 25th
July, 1864:
Above
,Ar.d under
£100
£200
£2
£3
Of the value of
£■200
£300
5
8
300
450
8
11
450
600
11
15
600
800
15
22
800
1,000
22
SO
1,000
1.500
30
45
1,500
2,000
40
60
2,000
8,000
50
75
3,000
4,000
60
90
4.000
5,000
80
120
5,000
6.000
100
150
6,000
7,000
120
180
7,000
8,000
1-iO
210
8,000
ti,000
160
240
9,000
10.000
180
270
10.000
12,000
200
300
12,000
14,000
220
330
14,000
16,000
250
375
IG.OOO
18,000
230
420
18,000
20,000
310
465
Of the valui
£20,000
25,000
30,000
35,000
40,000
45,000
60,000
60,000
70,000
80,000
90.000
100,000
120,000
140,000
160,000
180,000
200,000
250,000
300,000
350,000
400,000
500,000
600,000
700,000
800,000
900,000
And under
£25,000
30,000
35,000
40,000
45,000
50,000
60,000
70,000
80,000
90,000
100,000
120,000
140,000
160.000
180,000
200,000
250,000
300,000
350,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
Te.st.itf-.
£ooO
400
450
525
600
075
750
900
1,0-50
1,200
1,350
1,500
1,800
2,100
2,400
2,700
3,000
3,750
4,500
5,250
6,000
7,500
9,000
10.500
12,000
13,500
Above £1,000,000, for every
£100,000, and fractional
part of £100,000, 22 and
23 Vict. c. 36, § 1
1,500
IntcKtate.
£525
COO
67.3
785
900
1,010
1,125
1,350
1,575
1,800
2,025
2,250
2,700
3,150
3,600
4,050
4,500
5.025
6,760
7.875
9,000
11,250
13,500
15,750
18,000
20,250
2,250
Legacy Duty.
Legacies, Annuities, Residues, cf-c.
To children or their descendants, or lineal per 'cfnt.
ancestors, - - - - -
Brother or sister, or descendant,
Uncle or aunt, or their descendant, -
Grand uncle or aunt, or descendant,
All other relations or strangers.
The husband or wife of the deceased is not charge-
able with duty. If the legatee's husband or wife
£1

3

6

6

10

is of nearer consanguinity than the legatee, duly
is payable according to such nearer relationsh'p.
(16 and 17 Vict. c. 51, § 11.)
This duty is payable for every legacy out of the
movable estate, or out of, or charged upon the
heritable estate of the deceased, 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 heritable estate:
also for the clear residue (after deducting debts,
funeral expenses, legacies, and other charges first