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== History<br> == | == History<br> == | ||
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, and those who died serving their country, were excluded from paying the required duty.<br> | 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. The amount levied varied over time and according to the relationship of the beneficiary to the deceased. Duties were deposited with the Legacy Duty Department of the Stamp Office. Very small estates, and those who died serving their country, were excluded from paying the required duty.<br> | ||
The 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. | The 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. | ||
== Understanding the Records<br> == | == Understanding the Records<br> == | ||