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The Death Duty registers are among the most important genealogical records in England and Wales. Several legacy, residue and succession duty acts between 1796 and 1858 required that a duty (tax) be paid on all bequests and succession to property over a certain value. Duties were deposited with the Legacy Duty Department of the Stamp Office. Very small estates were excluded from paying the required duty. These estate duty or death duty records may add considerable information not found elsewhere. | The Death Duty registers are among the most important genealogical records in England and Wales. Several legacy, residue and succession duty acts between 1796 and 1858 required that a duty (tax) be paid on all bequests and succession to property over a certain value. Duties were deposited with the Legacy Duty Department of the Stamp Office. Very small estates were excluded from paying the required duty. These estate duty or death duty records may add considerable information not found elsewhere. | ||
== Locating the Records == | |||
The problem facing a researcher looking for probate material before 1858 is to know which one of the more than 300 courts administered the desired probate. Records Articles in the Wiki will tell you more about court jurisdictions. To find them, start by search for the name of the county and the words Probate Records.<br> | |||
== Information In the Records<br> == | == Information In the Records<br> == | ||
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<under construction> | <under construction> | ||
== Understanding the Records == | == Understanding the Records == | ||