Towns > Dundee > 1809-1912 - Dundee directory > 1899-1900

(4.) Of any other kind whatsoever not hereinbefore described,
Estate Duty. — When the net value (exchiding fractions of £100) of all
broj^erty, real or personal, settled or not settled,
Sxceeds £100 and does not exceed £500, ... ... Duty 1 percent.
JUDICIAL LISTS. 53
(3.) For any other definite term or for any indefinite term, of any lands or
heritable subjects, where the consideration or any part thereof consists of
any money, stock, or security, in respect of such consideration, the same
duty as a conveyance on a sale for the same consideration.
"Where the consideration or any part thereof is yearly or otherwise,
lent not exceeding £5,
Lbove £5, and not above £10,
10,
15,
20,
25,
50,
75,
15,
20,
25,
50,
75,
100,
Term not ex-
ceeding 35 years
or indefinite.
£0 6 .
1
1
2
2
5
7
10
Abo\e 35 but
not above
100 years.
£0 3
6
9
12
15
1 10
2 5
3
Where the same shall exceed
£100, then for every £50, and
for any fractional part of £50,
5
1 10
Exceeding
100 years.
£0 6
12
18
14
1 10
3
4 10
6

10s.
£500
£1000
£10.000
£25,000
These duties are
£1000, „ 2
£10,000, „ 3
£25,000, „ 4
£50,000, „ 4h „
chargeable upon estates of all persons dying after 1st
August 1894. Legacy duty, as shown below, payable in addition, except that
f estate does not exceed £l000 net no legacy duty chargeable.
)UTIES ON Legacies, &c. Duty per cent.
Brother or sister, or descendants, ... ... ... ... £3
Uncle or aunt, or descendants, ... ... ... ... ... 500
Granduncle or aunt, or descendants, ... ... ... ... 600
All other relations or strangers, ... ... ... ... ... 10
Receipt given for, or upon payment of, money amounting to £2
or upwards, ... ... ... ... ... ... ... ... Id.
'''OTING Paper. Any instrument for the purpose of voting by
any person entitled to vote at any meeting, ... ... ... Id.