Towns > Dundee > 1809-1912 - Dundee directory > 1900-1901

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,
Rent not exceeding £5,
Above £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
Above 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,
Exceeding
100 years.
£0 6
12
18
1 4
1 10
3
4 10
6
5
1 10

10s.
(4.) Of any other kind whatsoever not hereinbefore described.
Estate Duty.— When the net value (excluding fractions of £100) of all
property, real or personal, settled or not settled.
Exceeds £100 and does not exceed £500, Duty 1 per cent.
„ £500 „ ,, £1000, „ 2 „
„ £1000 „ „ £10,000, „ 3
„ £10,000 „ „ £25,000, „ 4 „
„ £25,000 „ „ £50,000, „ 4^ „
These duties are chargeable upon estates of all persons dying after 1st
August 1894. Legacy duty, as shown below, payable in addition, except that
if estate does not exceed £1000 net no legacy duty chargeable.
Duties on Legacies, &c. Duty per cent.
Brother or sister, or descendants, ... £3
Uncle or aunt, or descendants, ... 5
Grandxmcle 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.
Voting Paper. Any instrument for the purpose of voting by
any person entitled to vote at any meeting, ... Id.