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Duties on successions.
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10. There shall be levied and paid to her Majesty in respect of every such succession as aforesaid, according to the value thereof, the following duties; (that is to say,)
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Where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty at the rate of one pound per centum upon such value:
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Where the successor shall be a brother or sister, or a descendant of a brother or sister of the predecessor, a duty at the rate of three pounds per centum upon such value:
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Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per centum upon such value:
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Where the successor shall be a brother or sister of the grandfather or grandmother, or a descendant of the brother or sister of the grandfather or grandmother of the predecessor, a duty at the rate of six pounds per centum upon such value:
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Where the successor shall be in any other degree of collateral consanguinity to the predecessor than is herein-before described, or shall be a stranger in blood to him, a duty at the rate of ten pounds per centum upon such value.
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