RECEIPT. 



Where to or for the benefit of a brother or £ s. d. 

 fitter of a grandfather or graiulinothcr of the 

 deceafed, nr any defceiidant.of a brother or filler 

 of a grandfather or grandmother of the deceafed ; 

 a duty at and after the rate of 5/. per cent, on 

 the amount or value thereof - - -500 



Where to or for tlic benefit of any perfon in 

 any other degree of collateral confanguinity to 

 the deceafed, than is above defcribed, or to or 

 for the benefit of any ftrangcr in blood to the 

 deceafed ; a duty at and after the rate of 8/. 

 per cent, on the amount or value thereof - -800 



II. Where the teftator, tejlalrix, or intcjlnte, Jhall have died 

 after the ^ih of April 1805. 



For every legacy, fpecific or pecuniary, or of any other 

 defcription, of the amount or value of 20/. or upwards, 

 given by any will or teftamentary inflrumcnt, of any perfon 

 who (hall have died after the 5th of April 1805; either 

 out of his or her perfonal or moveable eltate, or out of or 

 charged upon his or her real or heritable eflate, or out of 

 any monies to arife by the iale, mortgage, or other difpofi- 

 tion of his or her real or heritable eflate, or any part thereof, 

 and which (hall be paid, delivered, retained, fatisfied, or dif- 

 charged after the loth of Oftober 1808. 



Alfo, for the clear refidue, (when devolving to one per- 

 fon), and for every (hare of the clear refidue (when devolving 

 to, two or more perfons), of the perfonal or moveable 

 eftate of any perfon who (hall have died after the 5th of 

 April 1805, (after dedufting debts, funeral expences, le- 

 gacies, and other charges firlt payable thereout), whether 

 the title to fuch refidue, or any fhare thereof, fliall accrue 

 by virtue of any teftamentary difpofition thereof, or upon a 

 partial or total inteftacy, where fuch refidue, or fhare of 

 refidue, (hall be of the amount or value of 20/. or upwards, 

 and where the fame (hall be paid, delivered, retained, fatif- 

 fjed, or difcharged after the loth of Otlober i8o8. 



And alfo for the clear refidue (when given to one perfon), 

 and for every fhare of the clear refidue (when given to two 

 or more pcrf^ns), of the monies to arife from the fale, mort- 

 gage, or other difpofition of any real or heritable eftate, 

 direfted to be fold, mortgaged, or otherwife difpofed of, 

 by any will or teftamentary inftrument of any perfon who 

 /hall have died after the 5th of April 1805, (after dedufting 

 debts, funeral expences, legacies, and other charges, firft 

 made payable thereout, if any), where fucli refidue, or fliare 

 of refidue, fhall amount to 20/. or upwards, and where 

 the fame fhall be paid, retained, or difcharged, after the 

 10th of Oftober 1808. 



Where any fuch legacy or refidue, or any fliare £ s. d. 

 of fuch refidue, fiiall have been given, or have 

 devolved, to or for the benefit of a child of the 

 deceafed, or any defcendant of a child of the 

 deceafed ; a duty at and after the rate of i/. per 

 cent, on the amount or value thereof - -100 



Where to or for the benefit of a brother or 

 fifter of the deceafed, or any defcendant of a 

 brother or fifter of the deceafed ; a duty at and 

 after the rate of 2/. 10^. per cent, on the amount 

 or value thereof - - - - -2100 



Where to or for the benefit of a brother or 

 fifter of the father or mother of the deceafed, or 

 any defcendant of a brother or fifter of the father 

 or mother of the deceafed ; a duty at and after 

 the rate of 4/. per cent, on the amount or value 



thereof - -400 



6 



Where to or for the benefit of a brother or £ s. d. 

 fifter of a grandfather or grandmother of the de- 

 ceafed, or any defcendant of a brother or fifter of 

 a grandfatlier or grandmother of the deceafed ; a 

 duty at and after the rate of 5/. per cent, on the 

 amount or value thereof - . . -500 



Where to or for the benefit of any perfon in 

 any other degree of collateral confanguinity to 

 the deceafed, than as above defcribed, or to or 

 for the benefit of any ftranger in blood to the 

 deceafed; a duty at and after the rate of 10/. 

 /i"/- (rc«/. on the amount or value thereof - - 10 o o 

 And all gifts of annuities, or by way of annuity, or of 

 any otlier partial benefit, or intereit, out of any fucli eftate 

 or cffefts as aforefaid, ftiall be deemed legacies within the 

 intent and meaning of this fchedule. 



Exemptions. 



Legacies and refidues, or fliares of refidue, of any fuch 

 eftate or effefts as aforefaid, given or devolving to or for 

 the benefit of the hufband or wife of the deceafed, or to 

 or for the benefit of any of the royal family. 



And all legacies which were exempted from duty by the 

 39 Geo. III. c. 73, for exempting certain fpecific legacies, 

 given to bodies corporate or other public bodies, from the 

 payment of duty. 



By f. 43. of 48 Geo. III. c. 149, the commifTioners are 

 authorized to remit penalties incurred before palTing this 

 a£l by non-payment of the duty on legacies, if the duty in 

 arrear (hall be paid on or before the 31ft Jan. 1809. 



By f. 44, in all cafes not provided for by f. 43, where 

 any receipt for any of the above matters fiiall be brought 

 to the head office to be ftampcd after the expiration of 

 three calendar months from the date thereof, it may be 

 ftamped on payment of the duty, together with the penalty 

 incurred for not ftamping the fame in due time : and if 

 the receipt have been figned out of Great Britain, and be 

 brought to be ftamped within 2 1 days after being received 

 in Great Britain, and no penalty to be incurred. 



The faid duties to be under the management of the com- 

 mifTioners of the ftamp duties. 35 Geo. III. c. ^1. f. 3. 



And in cafe of fpecific legacies, where the refidue of any 

 perfonal eftate fhall confiit of property not reduced into 

 money, the perfon taking adminittration of fuch effefts, or 

 by whom the duty ought to be paid, may fet a value thereon, 

 and offer the duty accordingly ; and may, at his own ex- 

 pence, require the ftamp commifiioners to appoint a perfon 

 to fet fuch value, and fuch commifTioners may accept the 

 duty fet by fuch perfon with an appraifement, but if they 

 fhall not be fatisfied with the value fo fet, they may appoint 

 a perfon to appraife fucheffefts, and to fet the value thereon, 

 and require the duty to be paid accordingly ; but if the 

 perfon who ought to pay fuch duty fhall not be fatisfied 

 with fuch valuation, he may caufe the fame to be reviewed 

 by the commifTioners of the land-tax of the diftrift where 

 fuch effefts fhall be, at their next meeting, if fourteen days 

 have elapfed before fuch meeting, and if not, at the next fuc- 

 ceeding meeting, of which appeal fix days notice fhall be 

 given to the flamp commifTioners ; and the faid commif- 

 fioners of the land-tax may appoint a perfon to appraife 

 fuch effefts, and to fet a value thereon, and may hear and 

 determine fuch appeal in like manner as appeals to them in 

 other cafes, and their judgment fhall be final ; and if the 

 valuation made under the authority of fuch ftamp commif- 

 Tioners fhall not be appealed from within the time afore- 

 faid, or ftiall be affirmed upon appeal, tlie duty fhall be paid 

 accordingly ; and if any variation fhall be made on fuch 



appeal, 



