Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1865-1866

STAMP DUTIES.
59
trate or justice of the peace within the United
Kingdom or the Colonies, or any British consul.
(21 and 22 Vict. c. 56, § 11.)
If the deceased person died domiciled in Scotland,
it shall he competent to include in the inventory
of the personal estate in Scotland, the personal
estate in England and Ireland. The estate in
England and Ireland shall be separately stated in
the inventory, and the inventory shall be stamped
corresponding to the entire value of the estate
situated within the United Kingdom. If confirm-
ation be required, the domicile must be proved,
and the commissar}' must find it to be in Scot-
land. Confirmation, in which shall be included
personal estate in England and Ireland, on being
produced in the principal Probate Court in Eng-
land, and the Court of Probate in Dublin, and a
copy thereof deposited with the registrar, together
with a copy of the interlocutor of the commissary
finding that the deceased died domiciled in Scot-
land, is to be returned sealed, and is thereafter to
have the same force and effect in England and
Ireland, as if probate or letters of Administration
had been granted by these courts. (21 and 22
Vict. c. 56, § 9, 12, and 13.)
The provisions of the act are merely permissive to
pay inventory dutj' on the whole personal estate
in Great Britain and Ireland where the deceased
died in Scotland, and the like provisions as to the
payment of probate and administration duty where
the deceased died domiciled in England and Ire-
land. It is therefore still competent to pay in-
ventory duty on the estate situated in Scotland,
and probate or administration duty in respect of
the Estate in England and Ireland. In the case
of a person dying domiciled furth of the United
Kingdom having personal estate situated in Scot-
land, this mode of paying the duty must be fol-
lowed, as there is no provision for payment of
stamp-duty, in respect of the personal estate in
England or Ireland on the inventory, or obtaining
confirmation in respect thereof.
If there be any omission 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 effects of the same person comprised in the for-
mer inventory. By 16 and 17 Vict. c. 59, § 8, such
additional inventory shall be chargeable only with
such amount of stamp-duty as, 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 inven-
tory. 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 inven-
tory will be allowed on affidavit as a spoiled stamp,
within six months of the recording of the second
inventory,
Personal estate which a person, dying after 3rd
April, 1860, shall have disposed of by will, under
any authority enabling such person to dispose of
the same as he shall think fit, shall be deemed
personal or movable estate of the person so
djang, for the purpose of payment of inventory,
probate, or administration dutj', 23 Vict. 15, § 4.
The duties to be charged on the property, in re-
spect of which the same are payable, and to be
paid thereout by the trustees or owners thereof to
the executor.
Indian Government Promissory Notes, and certifi-
cates issued, or stock in lieu thereof, being assets
of a deceased person, the interest of which shall be
payable in London, registered in London, or en-
faced in India for the purpose of such registration
before the death of the owner; also Indian
Government Promissory Notes, with coupons
attached, in the same circumstances as to regis-
tration, and certificates issued, or stock created in
lieu thereof, shall be personal estate, and hona
notdbilia in England of the deceased person (23
Vict. 0. 5, § 1), and liable to inventory, probate,
or administration duty.
''' The inventory and additional inventory of any
person deceased, required to be exhibited and re-
corded in the proper Commissary Court in Scot-
land, shall be stamped with duty according to the
value of the property contained therein at the
time they shall be respectively sworn to, including
the proceeds accrued thereon down to that time ;
and the duty, or deficient duty, according to such
value and proceeds, and interest thereon at the
rate of five per centum per annum, shall be a debt
to her Majesty by the person making oath to said
inventory and additional inventory, and his heirs
and successors ; and if such inventory and addi-
tional inventory shall not be exhibited and re-
corded, the inventory-duty on all the personal or
movable estate and effects of the deceased, and
interest thereon at the rate of five per centum per
annum from the expiry of the period of sis
months after the death of such deceased person,
shall be payable and shall be a debt to her
Majesty by the person who shall intromit with or
enter upon the possession and management of such
personal or movable estate and effects, or any part
thereof, and his heirs and successors." (23 and 24
Vitt. c. 80, § 5.)
II. Monet Secured on Heritage, &c.
The Act 23 Vict. c. 15, § 6 (3rd April, 1860),
declared that money secured on heritable pro-
perty in Scotland, and money secured by Scotch
bonds in favour of heirs and assignees, excluding
executors, should be chargeable with inventory,
probate, or administration duty.
The Act 23 and 24 Vict. c. 80, was passed to re-
gulate the levying and collection of the said duty,
Section first gives a description of the property
which shall be liable to inventory-duty under the
Act. of 23 Vict. c. 15, and section 8 further ex-
plains what shall be subject to duty. Section 9
of the Act 23 and 24 Vict. c. 80, repeals the Act
23 Vict. c. 15, section 6, in so far as regards pro-
bate and administration duty being chargeable in
respect of the property, so that now in all circum-
stances such property is liable tc inventory-duty.
Section 1 is in these terms —
" All money secured on heritable property in Scot-
land, and all money secured by Scottish bonds and
other instruments, excluding executors, and all
money secured by Scottish bonds and other in-
struments, the rights to which shall be taken