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XVlll
LEGACY DUTIES.
Uncle, aunt, or their descendants, « '
Granduncle or aunt, or descendants,
All other relations, or strangers,
Husband or wife not chargeable with duty.
Duty is not exigible on legacies or residues under £20.
£5


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£
s.
d.

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INSURANCE POLICIES.
LIFE.
When sum not above £50
Above £50 and not above 100 ...
100 and under 500 ...
500 ... 1000 ...
1000 ... 3000 ...
3000 ... 5000 ...
5000 and upwards
FIRE.
Duty on each policy, ... . . ... ...
Besides 3s per cent, per annum on every insurance made or
renewed.
Exemptions. — Public Hospitals; also agricultural produce,
farming stock, and implements of husbandry, provided the in-
surance shall be effected by a separate and distinct policy.
MARINE INSURANCE.
(By Act 7th Vic. cap. 21.)
Policy of Insurance upon Vessel, Goods, or Freight, where^
the sum insured does not exceed £100.
If the premium does not exceed the rate of 10s per
centum on the sum insured,
Not exceeding 20s per cent.
Not exceeding 30s per cent.
Not exceeding 40s per cent.
Not exceeding 50s per cent.
If exceeding 50 per centum.
Policy for any certain period of time, for every £100,
and also for any fractional part of £100.
Not exceeding 6 calendar months, ....
Exceeding 6 calendar months, ....
Where the sum insured exceeds £100, then for every £100,
and also for any fractional part of £100, whereof the same con-
sists. If the separate interests of two or more distinct persons
shall be insured by one policy or instrument, then the said re-
spective duties as the case ma}'^ require shall be charged thereon
in respect of eacli and every fractional part of £100, as well as
in respect of every full sum of £100, which shall be thereby in-
sured upon any separate and distinct interest.
s.
d.

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