Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/87

SCHEDULE,PART III.	Duty.
LEGACIES and SUCCESSIONS—continued		£	s.	d.
ther or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof.	per Cent.
		4	0	0
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof	per Cent.
		5	0	0
And where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rateof Eight Pounds per Centum on the Amount or Value thereof	per Cent.
		8	0	0
II. Where the Testator, Testatrix, or Intestate shall have died after the 5th Day of April 1805.
For every Legacy, specific or pecuniary, or of any other Description, of the Amount or Value of 20l. or upwards, given by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805, either out of his or her Personal or Moveable Estate, or outof or charged upon his or her Real or Heritable Estate, or out of any Monies to arise by the Sale, Mortgage, or other Disposition of his or her Real or Heritable Estate, or any Part thereof, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Also for the clear Residue (when devolving to One Person)' and for every Shareof theclear Residue (when devolving to Two or more Persons) of the Personal or Moveable Estate of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first payable thereout), whether the Title to such Residue, or any Share thereof, shall accrue by virtue of any testamentary Disposition, or upon a partial or total Intestacy, where such Residue, or Share of Residue, shall be of the Amount or Value of 201. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
And also for the clear Residue (when given to One Person) and for every Share of the clear Residue (when given to Two or more Persons) of the Monies to arise from the Sale, Mortgage, or other Disposition of any Real or Heritable Estate, directed to be sold, mortgaged, or otherwise disposed of by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first made payable thereout, if any), where such Residue, or Share of Residue, shall amount to 201. or upwards, and where the same shall be paid, retained, or discharged after the 10th Day of October 1808:
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Child of the Deceased, or any Descendant of a Child of the