Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1874-1875

42
STAMP DUTIES.
tlie whole rents of that crop fall into the executiy.
In addition, from and after 1st August, 1870, the
Acts 33 and 34 Vict. 1870, c. 35, would seem to
give the executor a proportion of the rents from
the term preceding the date of death to the date of
death. That Act would also seem to give a propor-
tion of the term's rents of quarries, minerals, and
houses, and also feu- duties current at the death.
The executor's right to hnuse-rents would not there-
fore be to the lialf year's rents current at death,
but to a proportion only to the date of death.
Modes in which Duty may be Paid. — When
deceased domiciled in Scotland. — In the case of a
person dying domiciled in Scotland, having personal
property in Scotland, England, and Ireland, and also
heritable securities excluding executors, and personal
bonds excluding executors, duty in respect of the
vrhole may be paid on the inventory required to be
recorded in the Commissary Court ; or inventory
duty may be paid on the personal property situated
in Scotland, including heritable securities made
movable by the Act 31 and 32 Vict. c. 101, § 117,
and duty may be paid on a "special inventory " of
the heritable securities excluding executors and
personal bonds excluding executors, 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.
When deceased domiciled /urth of the Untied King-
dom. — In case of a person dying domiciled furth of
the United Kingdom leaving personal estate in
Scotland, England, and Ireland, an inventory mvist
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.
ABSTRACT OF THE HATES OF INVENTORY DUTY.
ESTATES. DUTIES.
Persons dying on or before
2.5th .July, 1864 :
Above And under Testate, Intestate.
.£•20 £50 10s. 10s.
Of the value of
£50 £100 lOs. £1
Persons as above
and per-
sons dying af
er 25th
July, 1864:
Above
And 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
30
1,000
1,500
80
45
1,500
2,000
40
60
2,000
3,000
50
75
3,000
4,000
60
90
4,000
6,000
80
120
5,000
6,000
100
150
6,000
7,000
120
180
7,000
8,000
140
210
8,000
9,000
160
240
9,000
10,000
180
270
10,000
12,000
200
300
12,000
14,000
220
330
ESTATES.
Of the value of
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
And under
16,000
18,000
20,000
26,000
30,000
35,000
40,000
46,000
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
1,000,000
Testate.
Intestate
250
375
280
420
310
465
350
625
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
3,160
2,400
3,600
2,700
4,050
3,000
4,600
3,750
5,625
4,500
6,760
5,250
7,875
6,000
9,000
7,500
11,250
9,000
13,500
10,500
15,750
12,000
18,000
13,500
20,250
1,500
2,250
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 service.
Additional inventory when duty on the whole estate
does not exceed that ah-eady paid on former in-
ventory.
RETURN OF INVENTORY DUTY.
The inventory duty and probate and administration
duty are paid on the whole personal property, with-
out deduction of debts ; but the Act 5 and G 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 application to
the Board of Inland Revenue. No return to be
granted in respect of a voluntary debt due from a
person dying after 28th June, 1861, expressed to
be payable on death of such person, or pavable
under an instrument which shall not have been
bona fide delivered to the donee three months be-
fore the death of such person. (24 and 25 Vict
c. 92, § 3.)
Note. — Forms of inventory and additional inventory
will be found in the Juridical Styles, vol. iii., App.
8-11. Forms of inventories, and also regulations
for return of inventory duty, may be obtained at
the Office of the Solicitor, Inland Revenue, Edin-
burgh. Claims are to be lodged in the Solicitor's
Office, Room No. 5, and Monday and Friday be-
tween 12 and 2 o'clock are the days for receiving
claims from the claimants or their agents.