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STAMP DUTIES.
41
the whole rents of that crop fall into the executry.
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 house-rents would not there-
fore he to the half-year's rents current at death,
but to a proportion only to the date of death.
Modes in which Duty mat 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
whole 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 furth of the United King-
dom. — In case of a person dying domiciled furth of
the United Kingdom leaving personal estate in
Scotland, 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.
ABSTRACT OF THE RATES OF INVENTORY DUTY.
ESTATES. DUTIES.
Persons dying on or before
25th July, 1864 :
Above And under Testate. Intestate.
£20 £50 10s. 10s.
Of the value of
£50 £100 10s. £1
Persons as above and per-
sons dying
after 25th
July, 1864 .
Above
And under
£100
£200
Of the value of
£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
5,000
6,000
6,000
7,000
7,000
8,000
8,000
9,000
9,000
10,000
10,000
12,000
12,000
14,000
£2
£3
5
8
8
11
11
15
15
22
22
30
30
45
40
60
50
75
60
90
80
120
100
150
120
180
140
210
160
240
180
270
200
300
220
330
ESTATES.
DUTIES.
Of the value of
And under
Testate
Intestate.
14,000
16,000
250
375
16,000
18,000
280
420
18,000
20,000
310
465
20,000
25,000
350
525
25,000
30,000
400
600
30,000
35,000
450
675
35,000
40,000
525
785
40,000
45,000
600
900
45,000
50,000
675
1,010
50,000
60,000
750
1,125
60,000
70,000
900
1,350
70,000
80,000
1,050
1,575
80,000
90,000
1,200
1,800
90,000
100,000
1,350
2,025
100,000
120,000
1,500
2,250
120,000
140,000
1,800
2,700
140,000
160,000
2,100
3,150
160,000
180,000
2,400
3,600
180,000
200,000
2,700
4,050
200,000
250,000
3,000
4,500
250,000
300,000
3,750
5,625
300,000
350,000
4,500
6,750
350,000
400,000
5,250
7,875
400,000
500,000
6,000
9,000
500,000
600,000
7,500
11,250
600,000
700,000
9,000
13,500
700,000
800,000
10,500
15,750
800,000
900,000
12,000
18,000
900,000
1,000,000
13,500
20,250
Above £1,000,000, for every
£100,000,
and fractional
part of £100,000, 22 and
23 Vict. c.
36, § 1,
- 1,500
2,250
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 already paid on former in-
ventory.
RETURN OF INVENTORY DUTY
The inventory duty and probacw and administration
duty are paid on the whole personal property, with-
out 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 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 payable
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. 9, and Monday and Friday be-
tween 12 and 2 o'clock are the days for receiving
claims from the claimants or their agenta.
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