Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1870-1871

28
STAMP DUTIES.
III. General Observations.
In the case of a person dying domiciled in Scotland,
having personal property in Scotland, England,
and Ireland, and money secured on heritage, &c,
duty in respect of the whole may be paid on the
inventory recorded in the Commissary Court ; or
inventory duty may be paid on the personal pro-
perty in Scotland, and duty 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 duty
paid in respect of such on these instruments.
In respect 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. 22, § 30.)
Return op Inventory Dott:
The inventory duty and probate and administration
duty are paid on the whole personal property,
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 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 Kevenue. No return
will be granted in respect of a voluntary debt due
from a person dying after 28th June, 1861, ex-
pressed to be payable on the death of such persoD,
or payable under an instrument which shall not
have been bona fide delivered to the donee three
months before the death of such person. (24 and
25 Vict. c. 92, § 3.)
abstract of the rates of inventory duty.
estates. duties.
Persons dying on or before
25th July, 1864 :
Above And under
£20 £50
Of the value of
£50 £100
Persons dying after 25th
July, 1864 :
Testate.
10s.
10s.
Intestate.
10s.
£1
Above
£100
■Of the value of
£200
And under
£200
£300
300
450
450
600
600
800
800
1,000
1,000
1,500
1,500
2,000
2,000
3,000
3,000
4,000
4,000
5,000
6,000
5,000
6,000
7,000
£2
£3
8
11
11
15
15
22
22
30
30
45
40
60
50
75
60
90
80
120
180
150
120
180
ESTATES.
Of the value of
7,000
8,000
9,000
10,000
12,000
14,000
16,000
18,000
20,000
25,000
30,000
35,000
40,000
45,00f>
50,000
60,0s)0
70,000
80,000
And under
8,000
9,000
10,000
12,000
14,000
16,000
18,000
20,000
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
Above £1,000,000, for every
£100,000, and fractional part
of £100,000, 22 and 23 Vict.
c. 36, § 1,
Exemptions. — Inventory of the estate of any com
mon seaman or soldier dying in the service.
Additional Inventory where the duty on the whol
estate does not exceed that already paid on th
former inventory.
Legacy Duty :
Legacies, Annuities, Residues, $c.
To children cr their descendants, or lineal
ancestors, ------
Brother or sister, or descendant,
Uncle or aunt, or their descendant, -
Grand uncle or aunt, or descendant,
AH other relations, or strangers
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 payable according to such nearer relationship.
(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
payable thereout) of the movable estate, whether
the title to such residue shall accrue by virtue of
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
DUTIES.
Testate
Intestate.
140
210
160
240
180
270
200
300
220
330
250
375
280
420
310
465
350
525
400
600
450
675
525
785
600
900
675
1,010
750
1,125
900
1,350
1,050
1,575
1,200
1,800
1,350
2,025
1,500
2,250
1,800
2,700
2,100
3,150
2,400
3,600
2,700
4,050
3,000
4,500
3,750
2,625
4,500
6,750
5,250
7,875
6,000
9,000
7,500
11,250
9,000
13,500
10,000
15,750
12,000
18,000
13,500
20,250
1,500 2,250
Duty
per cent.
£1
3
5
6
10