Probate and Legacy Duties Act 1808/Schedule 3

by Parliament of the United Kingdom

SCHEDULE;—PART THE THIRD:

Containing the Duties on PROBATES of Wills and Letters of ADMINISTRATION ; on CONFIRMATIONS of Testaments, testamentary and dative ; on INVENTORIES to be exhibited in the Commissary Courts in Scotland; and on LEGACIES out of Real or Personal, Heritable or Moveable Estate; and on SUCCESSIONS to Personal or Moveable Estates upon Intestacy.

	Duty.
PROBATE of a Will, or Letters of ADMINISTRATION, to be granted in England;		£	s.	d.
CONFIRMATION of any Testament, Testamentary or Dative, orEik thereto, to be expeded in any Commissary Court in Scotland after the 10th Day of October 1808, where the Deceased shall have died before or upon that Day and subsequent to the 10th Day of October 1804;
INVENTORY to be exhibited and recorded, in any Commissary Court in Scotland, of the Estate and Effects of any Person deceased, who shall have died after the 10th Day of October 1808;
Where the Estate and Effects for or in respect of which, such Probate, Letters of Administration, Confirrnation, or Eik, respectively, shall be granted or expeded, or whereof such Inventory shall be exhibited and recorded, exclusive of what the Deceased shall have been possessed of or entitled to, as a Trustee for any other Person or Persons, and not beneficially, shall be
the Value of 20l. and under the Value of 100l.		0	10	0
of the Value of 100l. and under the Value of 200l.		2	0	0
of the Value of 200l. and under the Value of 300l.		5	0	0
of the Value of 300l. and under the Value of 450l.		8	0	0
of the Value of 450l. and under the Value of 600l.		11	0	0
of the Value of 600l. and under the Value of 800l.		15	0	0
of the Value of 800l. and under the Value of 1,000l.		22	0	0
of the Value of 1,000l. and under the Value of 1,500l.		30	0	0
of the Value of 1,500l. and under the Value of 2,000l.		40	0	0
of the Value of 2,000l. and under the Value of 3,500l.		50	0	0
of the Value of 3,500l. and under the Value of 5,000l.		60	0	0
of the Value of 5,000l. and under the Value of 7,500l.		75	0	0
of the Value of 7,500l. and under the Value of 10,000l.		90	0	0
of the Value of 10,000l. and under the Value of 12,500l.		110	0	0
of the Value of 12,500l. and under the Value of 15,000l.		135	0	0
of the Value of 15,000l. and under the Value of 17,500l.		160	0	0
of the Value of 17,500l. and under the Value of 20,000l.		185	0	0
of the Value of 20,000l. and under the Value of 25,000l.		210	0	0
of the Value of 25,000l. and under the Value of 30,000l.		260	0	0
of the Value of 30,000l. and under the Value of 35,000l.		310	0	0
of the Value of 35,000l. and under the Value of 40,000l.		360	0	0
of the Value of 40,000l. and under the Value of 45,000l.		410	0	0
of the Value of 45,000l. and under the Value of 50,000l.		460	0	0
of the Value of 50,000l. and under the Value of 60,000l.		550	0	0
of the Value of 60,000l. and under the Value of 70,000l.		650	0	0
of the Value of 70,000l. and under the Value of 80,000l.		750	0	0
of the Value of 80,000l. and under the Value of 90,000l.		850	0	0
of the Value of 90,000l. and under the Value of 100,000l.		950	0	0
of the Value of 100,000l. and under the Value of 125,000l.		1,200	0	0
of the Value of 125,000l. and under the Value of 150,000l.		1,400	0	0
of the Value of 150,000l. and under the Value of 175,000l.		1,600	0	0
of the Value of 175,000l. and under the Value of 200,000l.		2,000	0	0
of the Value of 200,000l. and under the Value of 250,000l.		2,500	0	0
of the Value of 250,000l. and under the Value of 300,000l.		3,000	0	0
of the Value of 300,000l. and under the Value of 350,000l.		3,500	0	0
of the Value of 350,000l. and under the Value of 400,000l.		4,000	0	0
of the Value of 400,000l. and under the Value of 500,000l.		5,000	0	0
of the Value of 500,000l. or upwards		6,000	0	0
Exemptions:
Letters of Administration, Probate of Will, Confirmation of Testament, and Eik thereto, and Inventory of the Effects of any common Seaman, Marine, or Soldier, who shall be slain or die in the Service of His Majesty, His Heirs or Successors.
LEGACIES and SUCCESSIONS to Personal or Moveable Estate upon Intestacy.
1. Where the Testator, Testatrix, or Intestate died before or upon the 5th Dayof April 1805.
For every Legacy specific, or pecuniary, or of any other Description, of the Amount or Value of 20l. or upwards, given by any Will or Testamentary Instrument of any Person who died before or upon the 5th Day of April 1805, out of his or her Personal or Moveable Estate, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 : Also for the clear Residue (when devolving to One Person) and for every Share of the clear Residue (when devolving to Two ormore Persons) of the Personal or Moveable Estate of any Person who died before or upon the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first payable thereout), whether the Title to such Residue, or any Share thereof, shall accrue by virtue of any Testamentary Disposition, or upon a partial or total Intestacy, where such Residue or Share of Residue shall be of the Amount or Value of 20l. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Deceased, or any Descendant of a Brother or Sister of the Deceased, a Duty at and after the Rate of Two Pounds and Ten Shillings per Centum on the Amount or Value thereof	per Cent.
		2	10	0
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof.	per Cent.
		4	0	0
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof	per Cent.
		5	0	0
And where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rateof Eight Pounds per Centum on the Amount or Value thereof	per Cent.
		8	0	0
II. Where the Testator, Testatrix, or Intestate shall have died after the 5th Day of April 1805.
For every Legacy, specific or pecuniary, or of any other Description, of the Amount or Value of 20l. or upwards, given by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805, either out of his or her Personal or Moveable Estate, or outof or charged upon his or her Real or Heritable Estate, or out of any Monies to arise by the Sale, Mortgage, or other Disposition of his or her Real or Heritable Estate, or any Part thereof, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Also for the clear Residue (when devolving to One Person)' and for every Shareof theclear Residue (when devolving to Two or more Persons) of the Personal or Moveable Estate of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first payable thereout), whether the Title to such Residue, or any Share thereof, shall accrue by virtue of any testamentary Disposition, or upon a partial or total Intestacy, where such Residue, or Share of Residue, shall be of the Amount or Value of 201. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
And also for the clear Residue (when given to One Person) and for every Share of the clear Residue (when given to Two or more Persons) of the Monies to arise from the Sale, Mortgage, or other Disposition of any Real or Heritable Estate, directed to be sold, mortgaged, or otherwise disposed of by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first made payable thereout, if any), where such Residue, or Share of Residue, shall amount to 201. or upwards, and where the same shall be paid, retained, or discharged after the 10th Day of October 1808:
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Child of the Deceased, or any Descendant of a Child of the Deceased, Duty at and after the Rate of One Pound per Centum on the Amount or Value thereof	per Cent.
		1	0	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Deceased, or any Descendant of a Brother or Sister of the Deceased, a Duty at and after the Rate of Two Pounds and Ten Shillings per Centum on the Deceased, a Amount or Value thereof	per Cent.
		2	10	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof	per Cent.
		4	0	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof	per Cent.
		5	0	0
And where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rate of Ten Pounds per Centum on the Amount or Value thereof And all Gifts of Annuities, or by way of Annuity, or of any other partial Benefit or Interest, out of any such Estate or Effects as aforesaid, shall be deemed Legacies within the Intent and Meaning of this Schedule.	per Cent.
		10	0	0
Exemptions.
Legacies, and Residues, or Shares of Residue, of any such Estate or Effects as aforesaid, given or devolving to or for the Benefit of the Husband or Wife of the Deceased, or to or for the Benefit of any of the Royal Family.
And all Legacies which were exempted from Duty by the Act passed in the 39th Year of His Majesty's Reign, c. 73., for exempting certain specfic Legacies given to Bodies Corporate or other publick Bodies, from the Payment of Duty.

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London: Printed by George E. Eyre and Andrew Spottiswoode,
Printers to the Queen's most Excellent Majesty. 1841.