A DIGEST OF THE DEATH DUTIES

OF THE

DEATH DUTIES

(ALPHABETICALLY ARRANGED)

WITH NUMEROUS EXAMPLES AND DIAGRAMS
ILLUSTRATING THEIR INCIDENCE

AND INCLUDING

AN INDEX OF TITLES

AND

AN APPENDIX

OF

THE LEGACY DUTY ACT, 1796 (36 GEO. 3, c. 52);
THE SUCCESSION DUTY ACT, 1853 (16 & 17 Vicт. c. 51);

AND OF THE RELEVANT PARTS OF THE

8 & 9 VICT. c. 76; 28 & 29 VICT. c. 104; 31 & 32 VICT. c. 124;
CUSTOMS AND INLAND REVENUE ACTS, 1880, 1881, 1888, AND 1889;
AND THE FINANCE ACTS, 1894, 1896, 1907, 1910, 1911

THIRD EDITION

BY

A. W. NORMAN, I.S.O., B.A., B.Sc.

ASSISTANT SECRETARY OF THE ESTATE DUTY OFFICE
AUTHOR OF "DEATH DUTY TABLES, ETC."

VOL. II.

LEGACY DUTY

SUCCESSION DUTY

LONDON:

BUTTERWORTH & CO., BELL YARD, TEMPLE BAR.

NOTE TO VOLUME II.

THE second volume of this edition deals almost exclusively with the Differential Duties-the Legacy Duty and Succession Duty, although it has been thought necessary to make an occasional reference to subjectmatter already appearing in the first volume. The most important titles have been considerably expanded, notably the following: Acceleration, Account, Alienation, Annual Value, Annuity, Assessment, Beneficially Entitled, Cesser, Conflicting Claims, Conversion, Deductions, Devolution, Disposition, Domicil, Exemptions, Necessary Outgoings, Payment, Powers, Predecessor, Purchaser, Rates of Duty, Retainer, Sale, Timber, &c.

A. W. N.