- Latest available (Revised)
- Original (As enacted)

- 1815 c. 184
- SCHEDULE:-PART THE THIRD.

- Latest available (Revised)
- Original (As enacted)

This is the original version (as it was originally enacted).

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.

PART THE THIRD. | Duty. | |||

PROBATE of a Will and Letters of Administration with a Will annexed, to be granted in England ; | £ | s. | d. | |

CONFIRMATION of any Testament testamentary, or Eik thereto, to be expeded in any Commissary Court in Scotland, where the Deceased shall have died before or upon the 10th Day of October 1808, 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, and have left any Testament or Testamentary Disposition of his or her Personal or Moveable Estate and Effects, or any Part thereof; | ||||

Where the Estate and Effects for or in respect of which such Probate, Letters of Administration, Confirmation, 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 | ||||

above 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 3,000l. | 50 | 0 | 0 | |

of the Value of 3,000l. and under the Value of 4,000l. | 60 | 0 | 0 | |

of the Value of 4,000l. and under the Value of 5,000l. | 80 | 0 | 0 | |

of the Value of 5,000l. and under the Value of 6,000l. | 100 | 0 | 0 | |

of the Value of 6,000l. and under the Value of 7,000l. | 120 | 0 | 0 | |

of the Value of 7,000l. and under the Value of 8,000l. | 140 | 0 | 0 | |

of the Value of 8,000l. and under the Value of 9,000l. | 160 | 0 | 0 | |

of the Value of 9,000l. and under the Value of 10,000l. | 180 | 0 | 0 | |

of the Value of 10,000l. and under the Value of 12,000l. | 200 | 0 | 0 | |

of the Value of 12,000l. and under the Value of 14,000l. | 220 | 0 | 0 | |

of the Value of 14,000l. and under the Value of 16,000l. | 250 | 0 | 0 | |

of the Value of 16,000l. and under the Value of 18,000l. | 280 | 0 | 0 | |

of the Value of 18,000l. and under the Value of 20,000l. | 310 | 0 | 0 | |

Of the Value of 20,000l. and under the Value of 25,000l. | 350 | 0 | 0 | |

of the Value of 25.000l. and under the Value of 30,000l | 400 | 0 | 0 | |

of the Value of 30,000l. and under the Value of 35,000l. | 450 | 0 | 0 | |

of the Value of 35,000l. and under the Value of 40,000l. | 525 | 0 | 0 | |

of the Value of 40,000l. and under the Value of 45,000l. | 600 | 0 | 0 | |

of the Value of 45,000l. and under the Value of 50,000l. | 675 | 0 | 0 | |

of the Value of 50,000l. and under the Value of 60,000l. | 750 | 0 | 0 | |

of the Value of 60,000l. and under the Value of 70,000l. | 900 | 0 | 0 | |

of the Value of 70,000l. and under the Value of 80,000l. | 1,050 | 0 | 0 | |

of the Value of 80,000l. and under the Value of 90,000l. | 1,200 | 0 | 0 | |

of the Value of 90,000l. and under the Value of 100,000l. | 1,350 | 0 | 0 | |

of the Value of 100,000l. and under the Value of 120,000l. | 1,500 | 0 | 0 | |

of the Value of 120,000l. and under the Value of 140,000l. | 1,800 | 0 | 0 | |

of the Value of 140,000l. and under the Value of 160,000l. | 2,100 | 0 | 10 | |

of the Value of 160,000l. and under the Value of 180,000l. | 2,400 | 0 | 0 | |

of the Value of 180,000l. and under the Value of 200,000l. | 2,700 | 0 | 0 | |

of the Value of 200,000l, and under the Value of 250,000l. | 3,000 | 0 | 0 | |

of the Value of 250,000l. and under the Value of 300,000l. | 3,750 | 0 | 0 | |

of the Value of 300,000l. and under the Value of 350,000l. | 4,500 | 0 | 0 | |

of the Value of 350,000l. and under the Value of 400,000l. | 5,250 | 0 | 0 | |

of the Value of 400,000l. and under the Value of 500,000l. | 6,000 | 0 | 0 | |

of the Value of 5 00,000l. and under the Value of 600,000l. | 7,500 | 0 | 0 | |

of the Value of 600,000l. and under the Value of 700,000l. | 9,000 | 0 | 0 | |

of the Value of 700,000l. and under the Value of 800,000l. | 10,500 | 0 | 0 | |

of the Value of 800,000l. and under the Value of 900,000l. | 12,000 | 0 | 0 | |

of the Value of 900,000l. and under the Value of 1,000,000l. | 13,500 | 0 | 0 | |

of the Value of 1,000,000l. and upwards | 15,000 | 0 | 0 | |

LETTERS of ADMINISTRATION, without a Will annexed, to be granted in England | ||||

CONFIRMATION of any TESTAMENT dative, to be expeded in any Commissary Court in Scotland, where the Deceased shall have died before or upon the 10th Day of October 1808, 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 without leaving any Testament or Testamentary Disposition of his or her Personal or Moveable Estate or Effects, or any Part thereof; | ||||

Where the Estate and Effects for or in respect of which such Letters of Administration or Confirmation 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 | ||||

above the Value of 20l. and under the Value of 50l. | 0 | 10 | 0 | |

above the Value of 50l. and under the Value of 100l. | 1 | 0 | 0 | |

of the Value of 100l. and under the Value of 200l. | 3 | 0 | 0 | |

of the Value of 200l. and under the Value of 300l. | 8 | 0 | 0 | |

of the Value of 300l. and under the Value of 450l. | 11 | 0 | 0 | |

of the Value of 450l. and under the Value of 600l. | 15 | 0 | 0 | |

of the Value of 600l. and under the Value of 800l. | 22 | 0 | 0 | |

of the Value of 800l. and under the Value of 1,000l. | 30 | 0 | 0 | |

of the Value of 1,000l. and under the Value of 1,500l. | 45 | 0 | 0 | |

of the Value of 1,500l. and under the Value of 2,000l. | 60 | 0 | 0 | |

of the Value of 2,000l. and under the Value of 3,000l | 75 | 0 | 0 | |

of the Value of 3,000l. and under the Value of 4,000l. | 90 | 0 | 0 | |

of the Value of 4,000l. and under the Value of 5,000l. | 120 | 0 | 0 | |

of the Value of 5,000l. and under the Value of 6,000l. | 150 | 0 | 0 | |

of the Value of 6,000l. and under the Value of 7,000l. | 180 | 0 | 0 | |

of the Value of 7,000l. and under the Value of 8,000l. | 210 | 0 | 0 | |

of the Value of 8,000l. and under the Value of 9,000l. | 240 | 0 | 0 | |

of the Value of 9,000l. and under the Value of 10,000l. | 270 | 0 | 0 | |

of the Value of 10,000l. and under the Value of 12,000l. | 300 | 0 | 0 | |

of the Value of 12,000l. and under the Value of 14,000l. | 330 | 0 | 0 | |

of the Value of 14,000l. and under the Value of 16,000l. | 375 | 0 | 0 | |

of the Value of 16,000l. and under the Value of 18,000l. | 420 | 0 | 0 | |

of the Value of 18,000l. and under the Value of 20,000l. | 465 | 0 | 0 | |

Of the Value of 20,000l. and under the Value of 25,000l. | 525 | 0 | 0 | |

of the Value of 25.000l. and under the Value of 30,000l | 600 | 0 | 0 | |

of the Value of 30,000l. and under the Value of 35,000l. | 675 | 0 | 0 | |

of the Value of 35,000l. and under the Value of 40,000l. | 785 | 0 | 0 | |

of the Value of 40,000l. and under the Value of 45,000l. | 900 | 0 | 0 | |

of the Value of 45,000l. and under the Value of 50,000l. | 1010 | 0 | 0 | |

of the Value of 50,000l. and under the Value of 60,000l. | 1125 | 0 | 0 | |

of the Value of 60,000l. and under the Value of 70,000l. | 1350 | 0 | 0 | |

of the Value of 70,000l. and under the Value of 80,000l. | 1575 | 0 | 0 | |

of the Value of 80,000l. and under the Value of 90,000l. | 1,800 | 0 | 0 | |

of the Value of 90,000l. and under the Value of 100,000l. | 2025 | 0 | 0 | |

of the Value of 100,000l. and under the Value of 120,000l. | 2250 | 0 | 0 | |

of the Value of 120,000l. and under the Value of 140,000l. | 2750 | 0 | 0 | |

of the Value of 140,000l. and under the Value of 160,000l. | 3,100 | 0 | 0 | |

of the Value of 160,000l. and under the Value of 180,000l. | 3600 | 0 | 0 | |

of the Value of 180,000l. and under the Value of 200,000l. | 4050 | 0 | 0 | |

of the Value of 200,000l, and under the Value of 250,000l. | 4500 | 0 | 0 | |

of the Value of 250,000l. and under the Value of 300,000l. | 5625 | 0 | 0 | |

of the Value of 300,000l. and under the Value of 350,000l. | 6750 | 0 | 0 | |

of the Value of 350,000l. and under the Value of 400,000l. | 7875 | 0 | 0 | |

of the Value of 400,000l. and under the Value of 500,000l. | 9,000 | 0 | 0 | |

of the Value of 5 00,000l. and under the Value of 600,000l. | 11250 | 0 | 0 | |

of the Value of 600,000l. and under the Value of 700,000l. | 13500 | 0 | 0 | |

of the Value of 700,000l. and under the Value of 800,000l. | 15750 | 0 | 0 | |

of the Value of 800,000l. and under the Value of 900,000l. | 18,000 | 0 | 0 | |

of the Value of 900,000l. and under the Value of 1,000,000l. | 20250 | 0 | 0 | |

of the Value of 1,000,000l. and upwards | 22500 | 0 | 0 | |

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 or die in the Service of His Majesty, His Heirs 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. | ||||

1. Where the Testator, Testatrix, or Intestate died before or upon the 5th Bay 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 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 31st Day 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 Day of April 1805 (after deducting Debts, Funeral Expenses, 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 20/. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the Thirty-first Day 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 Two Pounds and Ten Shillings per Centum on the Amount or Value thereof | Percent | 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 | Percent | 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 | Percent | 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 Rate of Eight Pounds per Centum on the Amount or Value thereof | Percent | 8 | 0 | 0 |

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 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 Day 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 Day of April 1805 (after deducting Debts, Funeral Expenses, 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 31st Day 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 Day of April 1805 (after deducting Debts, Funeral Expenses, Legacies, and other Charges first made payable thereout, if any), where such Residue, or Share of Residue, shall amount to 20L or upwards, and where the same shall be paid, retained, or discharged after the 31st Day 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 One Pound per Centum on the Amount or Value thereof - | Percent | 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 Three Pounds per Centum on the Amount or Value thereof | Percent | 3 | 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 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 Five Pounds per Centum on the Amount or Value thereof | Percent | 5 | 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 Six Pounds per Centum on the Amount or Value thereof | Percent | 6 | 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 | Percent | 10 | 0 | 0 |

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 (dl Legacies which were exempted from Duty by the Act passed in the 39th Year of His Majesty s Reign, c. 73., for exempting certain specific Legacies given to Bodies Corporate, or other public Bodies, from the Payment of Duty. |

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