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testamentary disposition, or upon partial or total
intestacy: And also for the clear residue of moneys
to arise from the sale, mortgage, or other disposi-
tion of any heritable estate, directed to be sold,
mortgaged, o- otherwise disposed of by will or
testamentary instrument.
Annuities commencing on the death of persons after
19th May, 1853, are valued for legacy duty accord-
ing to tables annexed to the Succession Duty Act
(16 and 17 Vict. c. 51) ; and annuities commenc-
ing previous to that date, by the tables annexed
to the Legacy Duty Act (36 Geo. III. c. 52).
Duty is not exigible on legacies or residues under
£20 ; but if a legatee take two or more legacies,
which shall together amount to £20, each shall be
charged with duty.
[Printed forms and regulations for payment of the
legacy duties will be obtained gratis, on application
at the Legacy Duty Office, Inland Revenue, Edin-
burgh ; and at the offices of distributors of stamps
in the country.]
Succession Duty (16 and 17 Vict. c. 51). — This
duty commenced on the death of persons after the
19th May, 1853, and seems to be imposed on all
property, heritable and movable, passing by death,
not liable to the duty on legacies and successions
to personal estate upon intestacy, 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 annuity for the life of the
successor (§ 21), which is to be valued by tables
annexed to the Act.
Personal Property is liable to duty according to
the value of the succession ; and money charged
on heritable securities is chargeable as personalty
Lineal issue or lineal ancestor of the predecessor,
£1 per cent.
Brothers and sisters of the predecessor and the
descendants, £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 successor's
husband or wife shall be of nearer consanguinity
than the successor, duty is payable according to
such nearer relationship (§ 11).
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 than £20
in whole (t&.) 3. Legacies and personal property
charged with legacy duty, in respect of the same
acquisition (ib.~)
[Forms of the accounts may be obtained at the
Legacy Duty Office, Edinburgh, and at the offices
of distributors of stamps in the country.]
Purchasers of stamps (except receipt, labels for
medicines, newspapers, and postage-stamps) at
London, Edinburgh, or Dublin, under the value of
£10 each, but to the value of £30 or upwards in
whole, are allowed discount at the rate of 30s. per
cent. (12 and 13 Vict. c. 80). The like discount
is allowed to any person lodging, at Edinburgh,
paper or forms containing printed matter only, to
be impressed with stamp duties under the value of
£10 each, but to the value of £30 or upwards
in whole.
To persons who at one time shall produce, at the
office of Inland Revenue in London or Dublin,
paper to be stamped with, or shall purchase at
the office in London, Edinburgh, or Dublin, stamps
to the amount of £2 or upwards, or of any distri-
butor of stamps at any place not within ten miles
from the said offices, stamps to the amount of £1
or upwards, denoting any duty not exceeding Is.
on Bills of Exchange, Drafts or Orders, or Pro-
missory Notes, or Stamps, for denoting the duty of
Id. (except postage and custom stamps), an allow-
ance shall be made of lOd. for every 20s. of the
duties denoted by such stamps— (23 and 24
Vict. c. Ill, § 3). No person selling such stamp/
shall charge for the paper whereon the same are
impressed: penalty, £10 (17 and 18 Vict. c.
83, § 25).
The Solicitor's Office, No. 5, in the Inland Revenue
Office, is open for the allowance of spoiled stamps
every Tuesday and Thursday, from twelve noon
to two p.m. The distributors at the following
places also receive spoiled stamps for allowance:
Aberdeen, Ayr, Banff, Cupar- Fife, Dumfries, Dun-
dee, Elgin, Forfar, Glasgow, Greenock, Inverness,
Peebles, Perth, Stirling, and Tain.
Forms of affidavits are kept by the Solicitor and the
above distributors ; and claimants may attend at
the Solicitor's Office, and have the affidavits filled
up and taken ; or they may get copies of the
forms, and take the oath before a Justice of the
Peace, and afterwards lodge the affidavits and
stamps with any of the above officers. If the
claim be admitted, a ticket is issued, stating that
application is to be made for the new stamps after
Thursday se'ennight, and within six weeks from
the date of the ticket. If not made within that
time the claim will be forfeited.
The stamps, if belonging to persons in Edinburgh,
or within ten miles of it, must be presented for
allowance within six months after being signed
in the case of executed instruments, and six months
after being spoiled in the case of unexecuted
instruments. If the stamps belong to persons
beyond that distance, they must be presented
within six months in the former, and twelve
months in the latter case.
Bills and notes delivered to payees, or negotiated
or issued in any way, and bills accepted or tendered
for acceptance, cannot be exchanged, unless a new
bill be produced, in all respects the same, except-
ing the correction of the error.
As to the exchange of sea policies of insurance, see
30 Vict. cap. 23, § 17. The cases for allowance
are : —
1 . Where policy shall be inadvertently filled np in
an incorrect or improper manner.

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