The duty is 6d. in the pound in respect of dwelling-houses, occupied by any person in trade who shall expose to sale and sell any goods in any shop or warehouse, being part of the same dwelling-house, and in front and on the ground or basement story thereof; or by a person licensed to sell therein, by retail, beer &c.; or as a farmhouse by a tenant or farm servant, and bona fide used for the purpose of husbandry only.—The duty is 9d. in the pound for dwelling-houses not occupied and used for any of the purposes described in the preceding.
Exemptions.—Market-gardens and nursery-grounds are not to be included in valuation of inhabited houses.
DUTIES ON LEGACIES & SUCCESSION TO REAL PROPERTY.
| To children or their descendants, or lineal ancestors of the deceased | £1 | 0 | 0 |
| Brother or sister, or their descendents | 3 | 0 | 0 |
| Uncle or aunt, or their descendants | 5 | 0 | 0 |
| Grand uncle or aunt, or their descendants | 6 | 0 | 0 |
| All other relations or strangers | 10 | 0 | 0 |
The husband or wife of the deceased not chargeable with duty.
Probates and Letters of Administration are exempt, if the effects are under £100 in value.
DUTIES ON MALE SERVANTS.
| For servants aged 18 years and upwards | £1 | 1 | 0 |
| Ditto under the age of 18 years | 0 | 10 | 6 |
| Ditto employed as under-gardeners | 0 | 10 | 6 |
| Ditto employed as under-gamekeepers | 0 | 10 | 6 |
Exemptions.—Occasional Waiters, potboys, helpers, or ostlers of licensed innkeepers.
ARMORIAL BEARINGS.