360.5.] 



( ^5 ) 



NEW ACTS OF THE BRITISH LEGISLATURE. 



Being an Analyfis of all AHs of General Importance, faffed in the prefeni 

 Sefjion of Parliament, 45 Geo. lit. 



The New Duties impofed in the prefent Sef- 

 fion of Parliament, are — By the A<3s 45 

 Geo. iii. cap. ii. on Poftages. — 45 Geo. 

 iii. cap. ij. on Pleafure Horfes.— 45 Geo. 

 iii. cap. 14. on Salt — 45 Geo. iii. cap. 15. 

 on Property or Income. — 45 Geo. iii. cap. 

 28. on Legacies. — 45 Geo. iii. cap. 30. on 

 Excife and Cuftom Duties. 



OF the increafed Rates of Portage un- 

 der the autiiority of the firll-men- 

 tioncd Aft, every one mult now be well 

 informed ; but it is proper to obferve 

 that the Duty on Pleafure Horfes has been 

 increafed one- fifth. The Tax on Property 

 01- Income, one- fourth. The Duty on 

 Salt one hilf; and the Excil'e and Cultotn 

 Duties (which cannot be detailed in this 

 Mifccilany) in a certain proportion. 



Amongit new Ads the firft that re- 

 q'lires notice, is the Stat. 45 Geo. 3. cap. 

 28. impofmg a Duty on Legacies ; the 

 «naftmcnts of which are as follows : 



There fliall be paid upon all legacies, 

 fpecific or pecuniary, or of any other de- 

 fcnpilon, whether the fame be charged up. 

 on any real or perfonal eifate ; and upon 

 all refidues or ftiares of perfonal edate left 

 by any will or tcftamentary inftrument, or 

 divided by force of the (laiufe of dilhibu- 

 rions, or the ciiitom of any province or 

 place ; and upon monies, or refidues or 

 iiiares of monies, ariiing from the fale of 

 real eftates, by duty, will, or teftamer.tary 

 inftrument, direfted to be fold jthe duties 

 following— that is to fay. 



Upon every legacy of twenty pounds or 

 more, given by any will or IcHamentary 

 inltrument, for the benefit of any child, or 

 defcendant of any child, and charged upon 

 any real or perfonal eftate, or on monies 

 arifing from the fale of any real eltate, and 

 Upon the clear refidue of every perlon dy- 

 ing ttftaie or inteftate, and upon every 

 pattof the clear refidue devifed to any per- 

 lon of any monies arifing by the lale of 

 any real eltate, by any will or teltamen- 

 Ury inftruuient dirafted to be lold, i>ro- 

 Vided luch perfon ftiall leave any perlbnal 

 or real eltate of the clear yeaily value of 

 one hundred pounds in the whole, after 

 drdiifling debts, funeral expencc», and 

 other ch.rges and legacies (it any) the 

 lum of one pound for every one hundred 

 pounds of the value of any futh legacy or 

 'tfifiue, and after the fame rate for any 

 greaterorj^fs fum. 



Upon «y€ry legacy of twenty pounds 



charged upon any real eftate, or monies 

 ariiing from the fale of any real eftate, di- 

 rected to be fold, of the clear value of one 

 hundred pounds, and upon fuch monies, 

 and the clear refidue, after payment of 

 debts, funer.il expences, and other charges 

 and legacies, if any, and which, if pay- 

 able out of any perfonal eftate*, would by 

 virtue of 44 Geo. 3. cap. 98, hive been 

 chargeable with any of the duties of two 

 pounds ten fhillings, four pounds, and five 

 pounds; the like duty of two pounds ten 

 lliillings, four pounds, and five pounds 

 for every one hundred pounds of the 

 amount of luch legacy, or relidue ; and 

 after the fame rate for any greater or lel» 

 funi. 



Upon every legacy arifing out of any 

 perfonal eftate, and upon the refidue of 

 aiiy perfonal eltate, for which a duty of 

 eight pounds per cent, ib now payable un- 

 der the laid a6t, an additional duty of 

 two pounds. 



* The old duties on legacies are, by 44 

 Geo. 3. cap, 98, as follows :— Legacy, (pe- 

 citic or pecuniary, or of any other defcrip- 

 tion, of the amount or valueof twenty pounds 

 or more, and aifo upon the clear refidue of the 

 perfonal eftate of every perfon, whether tef- 

 tute or inteftate, and who ihall leave any per- 

 fonal eltate of the clear value of one hundred 

 pounds, after dedufting debts, funeral ex- 

 pences, and other charges, and fpecific and 

 pecuniary legacies (if any) where any fuch 

 legacy, or any relidue fhall be given, or Aall 

 pafs to a brother or filler, or any defcendant 

 of a brother or lifter, for every one hundred 

 pounds of the value of any fuch legacy or re- 

 fidue, and fo after the fame rate for any great- 

 er or lefs fum, to be paid on the receipt for 

 fuch legacy or refidue, 2I. ics. 



A brother or fifter of a father or mother of 

 the deceafed, or any defcendant of a brother 

 or fifter of a father or mother of the deceafed 

 fijr every one hundred poundsof the value, 4I. 

 A brother or fifter of a grandfather or 

 grandmother of the deceafed, or any defcend- 

 ant of a brother or fifter of a grandfather or 

 grandmother of the deceafed, for every one 

 hundred pounds of the value, 5I. 



To or /or the benefit of any perfon, in any 

 oth'^r degree of collateral conlanfjuiaity to the 

 deceafed than as above dcfcribcd, or any 

 ftranger in blood, for every one hundred 

 pounds of the value, 81. 



Exemptions ] Legacy, or any refidue which 

 ftiall be given or fhill pafs to or for the bene- 

 fit of the hulband or wife of the deceafed, or 

 any ef the royal fiuiiJy. 



Upon 



