HC Deb 02 May 1889 vol 335 cc995-6

1. Resolved—That, towards raising the Supply granted to Her Majesty, there shall be levied and paid to Her Majesty the following Duties (that is to say): Where, in the case of any Probate or Letters of Administration granted in England or Ireland on or after the first day of June one thousand eight hundred and eighty nine, or in the case of any Inventory exhibited and recorded in Scotland on or after that day, the estate and effects in respect whereof Duty is charged on the Affidavit or Inventory by section twenty-seven of "The Customs and Inland Revenue Act, 1881," shall be above the value of £10,000 Duty.—At the rate of One Pound for every full sum of £100, and for every fractional part of £100 over any multiple of £100; Where the Personal or Moveable Property included in an Account delivered according to section Thirty-eight of "The Customs and Inland Revenue Act, 1881," on and after the first day of June one thousand eight hundred and eighty-nine, shall be above the value of £10,000. Duty.—At the rate of One Pound for every full sum of £100, and for any fractional paat of £100 over any multiple of £100; The said Duties respectively are to be Stamp Duties in addition to the Stamp Duties charged on the Affidavit required from Persons applying for Probate or Letters of Administration in England or Ireland, and on the Inventory exhibited and recorded in Scotland, or in addition to the Stamp Duties charged on such Accounts of Personal and Moveable Property as are specified in the section thirty-eight of "The Customs and Inland Revenue Act, 1881," but are not to be deemed "Probate Duties," within the meaning assigned to that expression by section twenty-one of "The Local Government Act, 1888.