LEGACY DUTIES
Probates and administrations with Wills annexed.
| Value of Effects. | Duty | |||
Above If | £20 | and not | 100 | £0 | 10 |
| 100 |
| 200 | 2 | 0 |
| 200 |
| 300 | 5 | 0 |
| 300 |
| 450 | 8 | 0 |
| 450 |
| 600 | 11 | 0 |
| 600 |
| 800 | 15 | 0 |
| 800 |
| 1000 | 22 | 0 |
| 1000 |
| 1500 | 30 | 0 |
| 1500 |
| 2000 | 40 | 0 |
| 2000 |
| 3000 | 50 | 0 |
| 3000 |
| 4000 | 60 | 0 |
Duties on Legacies—value £20. or more.
| per Centum |
To Children, or their Descendants, or Ancestors | £1 |
To Brother, or Sister, or their Descendants | 3 |
To Uncle, or Aunt, or their Descendants | 5 |
To Great Uncle or Aunt, or their Descendants | 6 |
To all other Relations, or to Strangers | 10 |
Husband, Wife, and Royal Family pay no LegacyDuty. | |
WINDOW DUTIES.
For every inhabited dwelling house, containing:
| Windows | £ | s. | d. |
| 8 | 0 | 16 | 6 |
| 9 | 1 | 1 | 0 |
| 10 | 1 | 8 | 0 |
| 11 | 1 | 16 | 3 |
| 12 | 2 | 4 | 9 |
| 13 | 2 | 13 | 3 |
| 14 | 3 | 1 | 9 |
| 15 | 3 | 10 | 0 |
| 16 | 3 | 18 | 6 |
| 17 | 4 | 7 | 0 |
| 18 | 4 | 15 | 3 |
| 19 | 5 | 3 | 9 |
| 20 | 5 | 12 | 3 |
| 21 | 6 | 0 | 6 |
| 22 | 6 | 9 | 0 |
| 23 | 6 | 17 | 6 |
| 24 | 7 | 5 | 9 |
| 25 | 7 | 14 | 3 |
| 26 | 8 | 2 | 9 |
| 27 | 8 | 11 | 0 |
| 28 | 8 | 19 | 6 |
| 29 | 9 | 8 | 0 |
| 30 | 9 | 16 | 3 |
| 31 | 10 | 4 | 3 |
| And for every window above 180 | 0 | 1 | 6 |
Rules for charging Windows, and Exemption.
Every Window that exceeds 11 feet, by 4 feet 6 inches, to be charged at two windows, except those so made before April 5, 1785, and those in shops, warehouses, &c.
All sky-lights, windows in staircases, garrets, cellars, passages, and all other parts of dwelling-houses, whether adjoining or not, are to be charged. Windows giving light to more than one room, to be charged as separate windows, Windows in dwelling-houses, used solely for the purpose of a manufactory, warehouses or workshops, and not having any communication with the dwelling-house, are exempt; and also windows (not exceeding three) in front shops and warehouses on the ground story, though communicating with the dwelling-houses.