EXEMPTIONS FROM ALL STAMP DUTIES.

Probate of will, letters of administration, confirmation of testament, and eik thereto, and inventory of the effects of any common seaman, marine, or soldier, who shall be slain die in the service of His Majesty, his heirs or

or

successors:

Additional inventory to be exhibited and recorded in any commissary court in Scotland; where the same shall not be liable to a duty of greater amount than the duty already paid upon any former inventory exhibited and recorded of the estate and effects of the same person.

LEGACIES AND SUCCESSIONS TO PERSONAL OR MOVEABLE ESTATE UPON INTESTACY.

I. Where the Testator, Testatrix, or Intestate died before or upon the 5th of April 1805.

For every legacy, specific or pecuniary, or of any other description, of the amount or value of 201. or upwards, given by any will or testamentary instrument of any person who died before or upon the 5th of April 1805, out of his or her personal or moveable estate, and which shall be paid, delivered, retained, satisfied, or discharged, after the 31st of August 1815.

Also for the clear residue (when devolving to one person), and for every share of the clear residue (when devolving to two or more persons), of the personal or moveable estate of any person who died before or upon the 5th 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 207. or upwards, and where the shall be paid, delivered, retained, satisfied, or discharged, after the 31st of August 1815.

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 27. 10s. per centum on the amount or value thereof.

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 4l. per centum on the amount or value thereof. Where any such legacy, or residue, or share of such residue, shall have been given, or have devolved, to or for the

D D

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 51. per centum on the amount or value thereof.

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 rate of 8l. per centum on the amount or value thereof.

II. Where the Testator, Testatrix, or Intestate, shall have died after the 5th of April 1805.

For every legacy, specific or pecuniary, or of any other description, of the amount or value of 201. or upwards, given by any will or testamentary instrument of any person, who shall have died after the 5th of April 1805, either out of his or her personal or moveable estate, or out of 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 31st of August 1815.

Also, for the clear residue (when devolving to one person), and for every share of the clear residue (when devolving to two or more persons), of the personal or moveable estate of any person, who shall have died after the 5th 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 31st of August 1815.

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 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 20%. or upwards, and where the same shall be paid, retained, or discharged after the 31st of August 1815.

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, or to or for the benefit of the father or mother, or any lineal ancestor of the deceased; a duty at and after the rate of 1l. per centum on the amount or value thereof. 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 31. per centum on the amount or value thereof.

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 5l. per centum on the amount or value thereof.

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 61. per centum on the amount or value thereof.

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 10%. 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.

And where any legatee shall take two or more distinct legacies or benefits, under any will or testamentary instrument, which shall together be of the amount or value of 201. each shall be charged with duty, though each or either may be separately under that amount or value.

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 39 Geo. 3. c. 73., for exempting certain specific legacies given to bodies corporate, or other public bodies, from the payment of duty.

By sect. 2. it is enacted, that there shall be raised, levied, and paid unto and for the use of His Majesty, his heirs and successors, in and throughout the whole of Great Britain, for and in respect of the several instruments, matters, and things mentioned and described in the schedule hereunto annexed (except those standing under the head of exemptions), or for or in respect of the vellum, parchment, or paper, upon which such instruments, matters, and things, or any of them, shall be written or printed, the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in the same schedule; and that the yearly per centage duty on insurances from loss by fire therein mentioned, shall commence and take place from and after the 28th of September 1815; and that all the other duties therein mentioned, shall commence and take place from and after the 31st of August 1815; and that the said schedule, and all the provisions, regulations, and directions therein contained, with respect to the said duties, and the instruments, matters, and things charged therewith, shall be deemed and taken to be part of this act, and shall be read and construed as if the same had been inserted herein at this place, and shall be applied, observed, and put in execution accordingly.

By sect. 37. it is enacted, that from and after the 31st of August 1815, if any person shall take possession of, and in any manner administer, any part of the personal estate and effects of any person deceased, without obtaining