Probate Duty Act, 1859

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PROBATE DUTY ACT 1859

CHAPTER XXXVI.

An Act to alter the Stamp Duties payable upon Probates of Wills and Letters of Administration. . . . [13th August 1859.]

55 Geo. 3. C. 184.

Duties on probates, &c. where value of property is above 1,000,000l.

1. Whereas certain stamp duties contained in the schedule to the Stamp Act, 1815, are now payable upon probates of wills and letters of administration in England and Ireland, and upon inventories to be exhibited and recorded in any commissary court in Scotland, and are imposed by certain graduated scales according to the value of the estate and effects for or in respect of which such probate or letters of administration are granted, or whereof such inventory is exhibited or recorded, but such graduated scales of duty cease where such value amounts to one million pounds and upwards; and it is expedient to extend and continue such graduation of duty as herein-after mentioned: Be it enacted, that in lieu of the said stamp duties upon such probates and letters of administration and inventories respectively, where such value as aforesaid shall amount to one million pounds or upwards, there shall be charged and paid the following duties respectively; that is to say,

For everyone hundred thousand pounds of the whole value of such estate and effects, and any fractional part of one hundred thousand pounds,

Where the deceased shall have left any will or testament or testamentary disposition of his personal or moveable estate and effects, the stamp duty of one thousand five hundred pounds;

And where the deceased shall not have left any such will or testament or testamentary disposition, the stamp duty of two thousand two hundred and fifty pounds.

[S. 2 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 3, 4 rep. 51 & 52 Vict. c. 33. s. 8.]