Diary of Sir Arthur Hirtzel, 1909 [‎6v] (17/158)

REVENUE DUTIES — contd.
Game Licenses (U. Kingdom), if
taken out after 31st July, to
expire 31st July _ ..300
After 31stJuly,toexpiresistOct. 200
After 31st Oct. to expire 31st July 200
License for a continuous period of
14 days .. .. .. ..100
Gamekeepers (Great Britain), ex
pire 31st July .. .. ..200
Ditto Deputation of, Stamp Duty o 10 o
Ditto Ireland, same as Game
Licenses.
Hawkers' Licenses, Annual .. 2 00
Legacy and Succession Duties—Also see
“ Estate Duty."
Rates of Duty payable on Legacies,
Annuities and Residues. Children of the
Deceased, or their Descendants, or the
Father or Mother or other Lineal
Ancestor of the Deceased, percent.*;
Brothers and Sisters of the Deceased, or
tneir Descendants, ^3 per cent.; Bro
thers and Sisters of the Father or
Mother of the Deceased, or their De
scendants, ^5 per cent. ; Brothers and
Sisters of a Grandfather or Grandmother
of the Deceased, or their Descendants, ^6
percent.; Persons in any other degree of
collateral Consanguinity, or Strangers in
Blood to the Deceased, £to per cent. The
Husband or Wife of the Deceased is not
chargeable with Duty. A Legatee, whose
Husband or Wife is of nearer Relationship
to the Deceased, is chargeable with Duty
at the rate at which such Husband or Wife
would be chargeable. Relations of the
Husband or Wife of the Deceased are
chargeable with Duty at ^10 per cent,
unless themselves related in Blood to the
Deceased. Appraisements or Valuations
of any Property made for the purpose of
ascertaining the Legacy Duty payable in re
spect thereof are exempt from Stamp Duty.
Rates of Duty payable on Successions
to Real and Personal Property, Charges on
Real Property, and Money from the Sale
of Real Property :—Lineal Issue or Lineal
Ancestor of the Predecessor,t 10s. per
cent.; Brothers and Sisters of the Prede
cessor, or their Descendants, £4 10s. per
cent.; Brothers and Sisters of the Father or
Mother of the Predecessor, or their De
scendants, £6 10s. per cent.; Brothers and
Sisters of a Grandfather or Grandmother
of the Predecessor, or their Descendants,
£7 10s. per cent.; Persons of more remote
Consanguinity or Strangers in Blood,
£ii 10s. per cent. The Husband or
Wife of the Predecessor is not charge
able with Duty; and a Successor whose
Husband or Wife is of nearer Rela-
tionship to the Predecesso r is chargeable
* Persons otherwise chargeable with Duty at
the rate of one per cent, are exempt in respect of
any Legacy, Residue, or Share of Residue, pay
able out of, or consisting of, any Estate or Effects
upon the value thereof Duty shall have been paid
on the Affidavit or Inventory, in conformity with
the Act 44 Viet., c. 12, or in respect of any property
taken by them under a title under which Estate
Duty ts payable.
t Per Section 2 of the Succession Duty Act,
1853, the term “Predecessor” denotes the
‘ Settlor, Disponer, Testator, Obligor, Ancestor
or other person from whom the interest of the
Successor is or shall be derived.”
8
REVENUE DUTIES — contd.
with Duty at the rate at which such
Husband or Wife would be chargeable.
The Relations of the Husband or Wife of
the Predecessor are chargeable with Duty
as Strangers, unless themselves related in
Blood to the Predecessor.
If the property which is the subject of
the succession is chargeable with Estate
Duty, the rates for Legacy and Succession
Duty are identical. Moreover, where the
Successor is lineal issue or ancestor (or
husband or wife of lineal issue or ancestor)
of the predecessor, the payment of Estate
Duty under the title under which the
Succession is derived wholly relieves such
Succession from Succession Duty.
Exemption of small estates from Legacy
or Succession Duty, whatever the rate: —
See Estate Duty, Small Estates.
Male Servants .. each ^ o 15 o
Marriage License, special, Eng
land and Ireland.. .. ..500
COMMERCIAL STAMP
DUTIES.
Affidavit or Statutory Declara
tion, 2/6.
Agreement, or Memo, of Agreement
under hand only, not otherwise charged,
6d.
iWite.-Agreements under £5 or between
(1) Master and Servant, (2) Merchants and
others relating to Sale of Goods, and (3)
Masters and Mariners of ship for wages
on voyage from port to port in United
Kingdom do not require stamping.
A.11 Agreement under hand chargeable
with 6d. duty may, by a concession of the
Commissioners, be stamped within 14 days
of its date, but this concession does not
extend to a Contract endorsed on Con
ditions of Sale containing a clause against
objections to unstamped Deeds executed
prior to the 16th May, 1888. Such Contracts
can only be stamped after execution on
payment of the penalty of ^10.
Agreement for letting furnished house
or apartments for less than a year, the rent
being above ^25, 2/6.
Appraisement or Valuation.— Not
exc. ^5,3d.; above ^5 up to ^10,6d.; above
£xo up to £20, 1/-; above £20 up to ^30,
1/6 ; above ^30 up to ^40, 2/- ; above £40
up to ^50, 2/6 ; above £50 up to £100, 5/-;
above £100 up to ^200, to/-; above ^200
up to £500, 15/-; above ^500, 20/-
Apprenticeship Indentures, 2/6.
Appointment of New Trustee, or
Retirement of a Trustee, although no
New Trustee is appointed, 10/-.
Articles of Clerkship to Solicitor, in
England or Ireland, ^80; and in Superioi
Courts, Scotland, ^60.
Award, in England or Ireland, and
Award or Decreet Arbitral in Scot-
land, 10/-.
. Bills of Exchange, payable on demand,
sight, or presentation, or within 3 days aftet
date or sight, id.
Bills of Exchange of any other kind
1 and Promissory N ote of any kind (except
; Note), drawn or expressed to be pay
able in United Kingdom, not exc. ^ 5 , id.;