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(1688)
STAMP DUTIES
1668
'
Personal Property is liable to duty on the capital
value, and money charged on heritage — heritable
securities — is charged as personalty.
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-
cession by a death before 1st July, 1888, same rates
as under the Legacy Duty Acts, supra.
2. In other cases, lineal issue or lineal ancestor of
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 their
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 grandmother
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.
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. 2. Legacies and personal property charged
with legacy duty, in respect of the same acquisition.
The duty presumptively payable upon an iuterest
in expectancy may be commuted for a present payment
Duty on successions in arrear, 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 years
from settlement of account. Limitation of liability
for duty where attested copy of document lodged
(52 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.
8 ; 54 and
and 6 Edw. J
INHABITED HOUSE DUTY
(Acts 14 and 15 Vict. c. 36 ; 53 Vict. c.
55 Vict. c. 25 ; 1 Edw. VII. c. 7
VII c. 8).
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— 4d. 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 I
of livelihood, the occupier may, before the 1st of July,
register his name in the list of lodging-house keepers
kept by the clerk to the Commissioners, and after
such registration, and before the 1st October, make
application to have the rate of charge reduced from
9d. to 6d., or 6d. to 4d., or 3d. to 2d., according to
the rate applicable to the rent or annual value.
Exemptions, tfc. — A house or tenement is exempt
when occupied solely for the purpose of trade or
business, or of any profession or calling by which
occupier seeks a livelihood or profit, and although a
menial or domestic servant, or other person of a
similar grade or description, not otherwise employed
by the occupier, may dwell therein for the protection
thereof. Where house let in different tenements,
relief to be granted in respect of tenement occupied
as above, or unoccupied, on notice being given to
Surveyor of Taxes. A house is also exempt, if used
for the sole purpose of providing separate dwellings,
where the annual value of each dwelling does not
amount to £20, provided the district medical officer
under the Public Health Act, or another medical
practitioner appointed by the Lccai Authority, certi-
fies that the house affords suitable accommodation
for each of the families or persons inhabiting it, and
satisfies sanitary requirements. Where the annual
value of each dwelling amounts to £20 but does not
exceed £40, assessment will be confined to annual
value exclusive of dwellings of annual value below
£20 each, and rate will be reduced to 3d.
PROPERTY AND INCOME TAX.
Acts 5 and 6 Vict. c. 35 ; 14 and 15 Vict. c. 12 ; 16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and
c. 24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c. 80 ; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18 ; 23 Vict. c. 14;
24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22 ; 26 and 27 Vict. c. 33 ; 27 Vict c. 18 ; 28 Vict. c. 30 ;
29 Vict. c. 36 ; 30 Vict. c. 23 ; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. c. 14 ; 33 and 34
Vict. c. 32 ; 34 and 35 Vict. c. 21 ; 35 and 36 Vict. c. 20 ; 36 Vict. c. 18 ; 37 Vict. c. 16 ; 38 Vict.
c. 23 ; 39 Vict. c. 16 ; 40 Vict, c. 13 ; 41 Vict. c. 15 ; 42 and 43 Vict. c. 21 ; 43 Vict. c. 14; 43 and
44 Vict. c. 20 ; 44 Vict. c. 12 ; 45 and 46 Viet. c. 41 ; 46 Vict. c. 10 ; 47 and 48 Vict. c. 25 ; 48 and
49 Vict. c. 51; 49 Vict. c. 18; 50 and 51 Vict. c. 15; 51 Vict. c. 8 ; 52 Vict. c. 7 ; 53 Vict. c. 8;
54 and 55 Vict. c. 25 ; 55 and 56 Viet. c. 16 ; 56 Vict. c. 7; 57 and 58 Vict. c. 30; and 58 and 59
Vict. c. 16 ; 59 and 60 Vict. c. 28 ; 60 and ol Vict. c. 24 ; 61 and 62 Vict. c. 10 ; 62 and 63 Vict. c. 9;
63 Vict. c. 7 ; 1 Edward VII. c. 7 ; 2 Edward VII. c. 7, § 10; 3 Edward VI L c. 8; 4 Edward VII. c. 7;
5 Edward VII. c. 4 ; 6 Edward VIT. c. 8 ; and 7 Edward VII. c. 13.

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