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| == Estate Duty Wills and Administrations == | | == Estate Duty Wills and Administrations == |
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| Starting in 1796, a tax or death duty was payable on many estates with a certain value. The amount levied varied according to the relationship of the beneficiary to the deceased. Very small estates and those who died serving their country were excluded from paying the required duty. Estate duty abstracts may add considerable information not found elsewhere. They can show the bame, address and last occupation of the deceased; and the names the beneficiaries and their relationship to the deceased. These records are especially helpful for counties Cornwall, Devon and Somerset, since many of the records for the probate courts in those areas were destroyed during World War II.<br> | | Starting in 1796, a tax or death duty was payable on many estates with a certain value. Read more about Death or Estate Duty Wills. |
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| A register could be annotated for many years, possibly listing date of death of the spouse, marriage and death dates of beneficiaries, births of children or grandchildren born after the duty was paid, and cross references to other entries. <br>
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| The estate duty registers were grouped into two sections, the Prerogative Court of Canterbury and a number of district courts, collectively referred to as ''country courts''. Unless you are sure the name of the court, search the indexes for the district courts as well as the principal registry.
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| ==== For Additional Information ====
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| Read more about these records in the research guides produced by The National Archives in England. | |
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| [http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=219 Wills and Death Duty Records, after 1858]<br>[http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=107 Death Duty Records, From 1796]<br>[http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=245 How to Interpret Death Duty Registers]<br>
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