Diary of Sir Arthur Hirtzel, 1909 [‎6r] (16/158)

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INLAND REVENUE
DUTIES.
£ s. d.
A mtoricil Beciritigs (annual 1 icense) i i o
Armorial Bearings, if to include
use on a Carriage or Motor
(annual license) .. .. ..220
Arms, grant of, Stamp Duty on. .10 o o
Carriages (other than Hackney
Carriages) with 4 or more wheels,
to be drawn, or adapted or fitted
to be drawn, by 2 or more horses
or mules .. .. .. ..220
Carriages with 4 or more wheels,to
be drawn, or adapted or fitted to
be drawn, by 1 horse or mule only 1 1 o
Carriages (including Motor Tri
cycles and Motor Bicycles) with
less than 4 wheels, to be drawn
by horse or mule power, or drawn
or propelled by mechanical power o 15 o
Half these rates only charged on licenses
taken out between 1st Oct. and 31st Dec.
Motor Licenses :—
Motors (with 4 or more wheels) :—
Weight unladen, exc. 2 tons but £ s. d.
not exc. 5 tons .. .. • • 5 5 0
Ditto 1st Oct. to 31st Dec. 440
Weight unladen, exc. 1 ton but
not exc. 2 tons .. ... ..440
Ditto rst Oct. to 31st Dec. 330
Weight unladen, not exc. 1 ton
or exceeding 5 tons .. ..220
Ditto xst Oct. to 31st Dec. 1 1 o
Motors (with less than 4 wheels). Same
as carriages with less than 4 wheels.
Dog License (over 6 months old) £0 7 6
Shepherd and farm dogs exempt, also
those used by blind persons for guidance.
Estate Duty —
All property, settled or unsettled, pass
ing by the death of a person dying
since 1st August, 1894 (so far as not
specially exempted under the pro
visions of the Finance Acts), is liable
to Estate Duty, and, for the purpose
of determining the rate of such duty,
has to be aggregated so as to form one
“estate.” percent.
Exceeds
£
£ s.
£\oo and does not exceed 500
X 0
500
3 J
33
1,000
2 O
1,000
33
33
10,000
3 °
10,000
33
33
25,000
4 0
25,000
33
33
50,000
4 10
50,000
33
33
75,ooo
5 0
75,000
33
33
100,000
5 10
100,000
33
33
150,000
6 0
150,000*
33
33
250,000
7 0
250,000*
3 3
33
500,000
8 0
500,000*
33
33
750,000
9 0
750,000*
33
33
1,000,00010 0
1,000,000*
3 3
3 3
1,500,000+10 0
1,500,000*
33
2,000,000
410 0
2,000,000*
33
3 3
2,500,000510 0
2,500,000*
33
33
3,000,000
|| 10 0
3,000,000*
• •
..
Ifio O
* The above rates for estates exceeding ^150,000
apply in the case of persons dying on or after
19th April,1907. +On^i,ooo,ooo,^Cn on remainder.
jOn^i,ooo,ooo,^i2 on remainder. §On ^1,000,000,
^13 on remainder. ||0n ^1,000,000,^14 on remain
der. ‘ifOn .£1,000,000, £15 on remainder.
REVENUE DUTIES—
In the case of persons dying between
1st August, 1894, and 19th April, igoy^the
rates were :—
Exceeds per cent.
£ £ £ $•
150,000 and does not exceed 250,000 6 10
250,000 ,, ,, 500,000 7 o
500,000 ,, ,, 1,000,000 7 10
1,000,000 .. .. .. ..80
The above general rule for aggregation is
subject to certain qualifications. The prin
cipal qualifying provision is as follows :—
Where settled property passes on the
death of a person dying on or after 19th
April, 1907, under a disposition made by
a person dying before 2nd August, 1894,
and such property would, if the disponer
had died on or after 2nd August, 1894,
have been liable to Estate Duty upon his
death, it is not to be aggregated with
other property, but is to be treated as an
“ estate by itself.”
Note .—Under the Act (63 Viet., c. 7)
in force immediately prior to the Finance
Act, 1907, such property would have been
liable to aggregation with other property
so as to enhance the rate of duty payable,
where the value of the estate required it,
to the limited extent of one half per cent.
In addition to the above, where property
liable to Estate Duty is settled by the
will of the deceased, or having been
settled by some other disposition, passes
under that disposition, on the death of
the deceased, to some person not com
petent to dispose thereof, a further duty
—called Settlement Estate Duty—is pay
able at the rate of £1 per cent, on the
settled property, but from that payment
the ad val. Stamp Duty (if any) charged
on the settlement may be deducted.
Small Estates —(i.) If the net value of
the property, real and personal, passing
on the deceased’s death (exclusive of
property settled by any prior disposition)
does not exceed £1,000, such property is
exempt from Settlement Estate Duty, and
from Legac} 7 or Succession Duties, (ii.)
And where the gross value of the unset
tled property passing on the deceased’s
death does not exceed ^300 or ^500
respectively, and a grant of probate or
administration is taken out in a certain
special manner, a fixed Duty of 30/- or
50/- is payable, and such estate is exempt
from all other Death Duties.
With respect to Personal Estate, interest
at 3 per cent, per annum, without
deduction for Income Tax, is also pay
able on the Estate Duty from the date of
the death up to the date of the delivery
of the affidavit.
The Estate Duty on real property may be
paid, if desired, by eight yearly or six
teen half-yearly instalments, the first at
the expiration of 12 months from the
death, with interest at 3 per cent, per
annum from the last-mentioned date on
the duty for the time being unpaid.
Fire Arms —To carry a gun or £ s. d.
pistol .. .. .. o 10 o
Persons holding Game Licenses
and soldiers exempt.
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