Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1864-1865

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STAMP DUTIES, ETC.
Form of Affidavit to an Additional Inventory.
At the day of
One Thousand Eight Hundred and
Esq., Commissary of the
In presence of
Commissariot of
(or Commissary-Depute, or the Commissary Clerk or his Depute, or Com-
missioner appointed by the Commissary, or any Magistrate, or Justice of the
Peace within the United Kingdom or the Colonies, or any British Consul.)
Appeared {Name and Besignatio^i) one of the Executors nominated by. the said Deceased
(or executor-dative g-MCj of the Deceased), who being
solemnly sworn and examined, depones, That the foregoing is an Additional Inventory of
the Personal Estate of the said Deceased as ascertained and discovered since the
day of when the original Inventory of the Deceased's Estate was
Recorded in the Books of the Commissary Court of the Commissariot of
That the deponent has not discovered any other Estate
or Effects belonging to the Deceased. That the said Inventory, which is signed as relative
hereto, is a fuU and true Inventory of all the Personal or Moveable Estate or Effects of the
said Deceased wheresoever situated, already recovered, or known to be existing, belonging
or due to him beneficially at the time of his death [and of all the money secured on heritage
in Scotland, and m,oney secured on Scottish Bonds excluding executors, and money secured on
Scottish Bonds or other Instruments, the rights to which have been taken excluding executors, he-
longing to the deceased, liable to the duty imposed by the Acts 23 Vict. c. 15, and 23 and 24 Vict.
c. 80], in so far as the same has come to the deponent's knowledge \or that the dejpoiient does
not knotv of any money or property belonging to the deceased Imble to the duty imposed by the
Acts 23 Vict. c. 15 and 23 and 24 Vict. c. 80 — or that the money or property belonging to the
deceased liable to the duty imposed by the Acts 23 Vict c. 15, and 23 and 24 Vict. c. 80, is not
accounted for in this Inventory^ That the value at this date of the said Personal Estate
and Effects situated in the United Kingdom [and of the said money] including the proceeds
accrued on the additional property given up in this Inventory down to this date is
Pounds Sterling, and under Pounds Sterling. (If con-
firmation shall be required, That confirmation of the said personal estate given up in this Addi-
tional Inventory, which amounts, tvith the proceeds accrtied thereon, down to this date, to
Pounds Sterling, and wider Pounds Sterling, is required
in favour of .) AU which is truth, as the deponent shall answer to God.
Return of Inventory Duty.
The inventory duty and probate and ad-
ministration duty are paid on the whole
personal property, without 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 pay-
ment 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. A return
of the duty paid on heritable securities
may also be made in certain circum-
stances. See 23 and 24 Vict., c. 80, §§ 4
and 6. No return shall be given in re-
spect of any voluntary debt due from
any person dying after 28th June 1861,
expressed to be payable on the death of
such person, or payable under any in-
strument which shall not have been
bona fide delivered to the donee three
months before the death of such per-
son. (24 and 25 Vict., cap. 92, § 3.)
Legacy-duty.
On Legacies, Residues, ^c. Duty per ct.
To children or their descendants,
or lineal ancestors, . .£10
Brother or sister, or descendant, 3
Uncle or aunt, or their descend-
ants, 5
Grand uncle or aunt, or their
descendants, . . . .60
All other relations or strangers, .10
The husband or wife of the deceased is
not chargeable with duty. If the lega-
tee's husband or wife is of nearer con-
sanguinity than the legatee, duty is
payable according to such near relation-
ship. (16 and 17 Vict., cap. 51, § 11.)
This duty is payable for every legacy out
of the personal or movable estate, or
out of or charged upon the real or herit-
able estate of the deceased, or out of any
moneys to arise by the sale, mortgage,
or other disposition of the deceased's
real or heritable estate, or any part