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STAMP DUTIES.
Annuities commencing to be payable on the death of
persons dying after I'Jth May, 1853, are valued for
legacy duty according to tables annexed to the Suc-
cession Duty Act (It) and 17 Vict. c. 51); annuities
commencing to be payaWe previous to that date, by
the tables annexed to the Legacy Duty Act (36 Geo.
III. c. 52).
Where the testator or intestate died before 1st June,
1881, duty is not -exigible on legacies or residues
under £20; but if a legatee take two or more
legacies, under any- testament, which shall together
be of the amount -of £20, each shall be charged
with duty, though each or either may be separately
under that amount. (See 44 Vict. c. 12, § 42.) Also
where the value of the whole of the personal estate of
iiny person dying after 24th March, 1880, does not
amount to £100, no duty shall be chargeable in re-
.spect thereof, or of any portion thereof (43 Vict. c.
14, §13). .
The legacy duty presumptiyely payable upon an
interest in expectancy may be commuted for a pre-
sent payment (ib. § 11).
The Commissioners of Inland Revenue have power
to accept a composition for legacy duty under a will
(44 Vict. c. 12, § 43).
Duty on legacies and residues in arrears, interest
thereon at the rate of 4 per cent, is payable (31
and 32 Vict. c. 124, § 9).
Where a full and true account containing all ma-
terial facts has been rendered, liability for duty to
cease after six years from settlement of account
(52 Vict. c. 7, §14).
Estates not exceeding £300 and deceased dying on
or after 1st June, 1881. Payment of fixed duty of
30s. on inventory to be in full of claim to legacy duty
on estate to which such inventory relates (44 Vict. c.
12, § 36).
Printed forms and regulations for payment of the
legacy duty may be obtained gratis, on application at
Legacy Duty Otfice, Inland Revenue, Edinburgh ; and
at the offices of distributors of stamps in the country.
SUCCESSION DUTY.
(16 and 17 Vict. c. 51; 51 Vict. c. 8, §§ 21 and 22 ;
52 Vict. c. 7, §§ 10-12, 14, and 15 ; and 57 and
58 Vict. c. 30.)
The duty commenced on the death of persons
dying after the 19th May, 1863, and seems to be
imposed on all property, both heritable and movable,
passing by death, not liable to the duty on legacies
and successions to personal estate upon intestacy —
the duty imposed by the Legacy Duty Acts.
The duty on Heritablk Property is charged
on the anniaal value, after allowance of tlie necessary
outgoings (§ 22), as an annuity for the life of the
successor (§ 21), which is to be valued by tables
annexed to Act.
Pkrsoxal Property is liable to duty according to
the value of the succession ; and money charged on
heritage — heritable securities — is charged as per-
sonalty (§ 1).
rates of succession duty.
1. Successions to property, on which Account duty
under 44 Vict. c. 12, § 38, or estate duty under 57
and 58 Vict. c. 30, and Leaseholds; also any suc-
ession by a death before 1st July, 1888, same rates
as under the Legacy Duty Acts, supra, 61 Vict. c.
8, § 21.
2. In other cases, lineal issue or lineal ancestor- ofj
the predecessor, £1 10s. per cent.
Note. — No succession duty payable by lineal issue,
&c., where the estate has paid Account duty, under
44 Vict. c. 12, see § 41, or estate duty, under 57 and
58 Vict. c. 30.
Brothers and sisters of the predecessor and theii;
descendants, £4 10s. per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £6 10s. per cent. •
Brothers and sisters of a grandfather or grandmothei:
of predecessor and their descendants, £7 10s. per cent.
Any other person, £11 10s. per cent. See 51
Vict. c. 8, § 21 (1).
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).
The following are also exemptions from the succes-
sion duty: —
1. Successions from the same predecessor, passing
on any death, not amounting in principal value to
£100 (§ 18). 2. Legacies and personal property
charged with legacy duty, in respect of the same
acquisition (ib.')
The duty presumptively payable upon an interest
in expectancy may be counnuted for a present pay-
ment (§ 41).
Duty on successions in aiTear, interest thereon at
the rate of 4 per cent, is payable (31 and 32 Vict, c,
124, § 9).
Liability of purchasers and mortgagees for duty
limited to certain specified periods. Where full and
true account containing all material facts rendered,
liability in certain cases, &c., to cease in six yeare
from settlement of account. Limitation of liability
for duty where attested copy of document lodged
(62 Vict. c. 7, §§ 12, 13, 14, and 15.)
Note. — Forms of the accounts for Legacy and
Succession Duties may be obtained at the Legacy
Duty Office, Edinburgh, and at the offices of dis-
tributors of stamps in the country.
INHABITED HOUSE DUTY.
(Acts 14 and 15 Vict. c. 36 ; 53 Vict. c. 8 ; and 54
and 55 Vict. c. 25).
1. On every inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-house
by a tenant or farm servant, or any shop or ware-
house, being part of a dwelling-house, where goods
are exposed for sale and sold in the front and base-
ment storey, or any house licensed for the sale of
liquors by retail, or occupied as a hotel, although
not licensed for the sale of liquors. The following
rates of duty are chargeable : —
£20 and not exceeding £40— 2d. per £.
£40 " " £60 — id. per £.
£60 6d. per £.
2. On other houses —
£20 and not exceeding £40 — 3d. per £.
£40 " " £60— 6d. per £.
£60 9d. per £.
"Where any dwelling-house chargeable to the
second class of duties is occupied by a person for the
main purpose of letting furnished lodgings as a means
of livelihood, the occupier may, before the 1st of July,
register his name in the list of lodging-house keepers

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