Estate Duty Registers: Difference between revisions

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''[[England Genealogy|England]] [[Image:Gotoarrow.png]] [[England Probate Records]]''
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 Estate or Death Duty registers are among the most important genealogical records in England and Wales. They are little known and often overlooked as a source for locating information about people.<br>  
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 for these courts are housed in many places throughout England. There is no central index. A solution to this problem is to check the indexes to the Estate duty registers. One index covers all of the ''country courts''. Another index covers the ''Prerogative Court of Canterbury,'' the highest court in England. Many of the wills and administrations which were originally porbated in one of the 300+ courts are indexed in the Estate Duty registers.<br>


==History==
== Information In the Records<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>
Estate Duty abstracts may add considerable to what iwas found in an original will or administration. Among the information is the following.


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.
*Name and address of the deceased<br>
*Date of death<br>
*Place and date of probate<br>
*Names, addresses and occupations of the executors<br>
*Details of estates and related matters <br>
*Amount of the duty paid<br>


==Understanding the Records==
They also included information about the people who received bequests (beneficiaries), or who were the next-of-kin, such as exact relationship to the deceased.<br>


The problem facing a researcher looking for probate material before 1858 is knowing which one of the more than 300 courts administered the desired probate. Records were housed in many places throughout England, and there was no central index. The Estate duty indexes and registers provide a solution by allowing you to search across many courts at one time. 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 have cross references to other entries.
== How to Use the Index  ==


Estate duties were administered through a group of ''country courts'', so named because they were located outside London, and the central court of the Prerogative Court of Canterbury. The names of the country courts were:<br>
&lt;under construction&gt;


{| cellspacing="0" cellpadding="1" border="0" style="width: 539px; height: 207px;"
<br>  
|-
|  Bath and Wells<br>
|Durham<br>
|Lichfield <br>
|Rochester<br>
|-
|  Bristol<br>
|Ely<br>
|Lincoln<br>
|Salisbury<br>
|-
|  Canterbury<br>
|Exeter<br>
|London<br>
|Worcester<br>
|-
|  Carlisle<br>
|Gloucester<br>
|Norwich<br>
|Winchester<br>
|-
|  Chester
|Hereford<br>
|Oxford<br>
|York<br>
|-
|  Chichester<br>
|Leicester<br>
|Peterborough<br>
|<br>
|}


==Information In the Records==
== Understanding the Records ==


Estate Duty abstracts can add a lot to what was found in an original will or administration. They can show:
&lt;under construction&gt;


*Name, address and last occupation of the deceased
== For More Information  ==
*Date of death
*Place and date of probate
*Names of heirs and their relationship to the deceased, even if not mentioned in the will
*Residence or death of heirs (rarely)
*Names, addresses and occupations of the executors
*Details of estates and related matters
*Amount of the duty paid


==Indexes==
To learn more about these records, read The National Archives (England) online leaflets.<br>


Before 1812, entry numbers were used instead of folio numbers in the indexes. The folios are usually given in the top right corner of the page. Entry numbers are written on the page next to the beginning of each new abstract. Some are difficult to read because of the condition of the original documents.<br>  
*[http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=245 How to Interpret Death Duty Registers]<br>
*[http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=107 Death Duty Record][http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=107 s, From 1796]<br>


The indexes are actually not true indexes, but calendars. This means surnames beginning with the same letter(s) are on the same page, but in chronological order rather than strict alphabetical order. These calendar indexes show:<br>  
You may be interested in learning more about probates and courts before 1858. There are many articles in the Wiki about probate records and court jurisdictions. To find them, start by searching for the name of the county and the words Probate Records.<br>  


*Name of the testator or intestate.<br>
<br>  
*His or her residence.<br>
*Name of the executor.<br>
*Name of the court where originally probated.<br>
*Reference number needed to locate a copy of the the estate duty document.<br>


These death duty registers cover both Wills and Administrations.
<br>
 
Search the index first before attempting to locate an abstract. The indexes for the country courts from 1796 to 1903 can be [https://www.nationalarchives.gov.uk/help-with-your-research/research-guides/death-duties-1796-1903/ searched online], with the actual register also available online for a fee (as of Sep 2019, £3.50). After 1811, one index covers all courts and may be viewed on film through the FamilySearch Library, or online with a paid subscription to [https://search.findmypast.com/search-world-records/index-to-death-duty-registers-1796-1903 findmypast]. <br>
 
==Finding the Records==
 
====The National Archives====
 
The original records are housed in the collection of [http://www.nationalarchives.gov.uk/ The National Archives of the UK] at Kew near London, England.
 
Read more about these records in the leaflets from The National Archives including abbreviations used.<br>
 
*[https://media.nationalarchives.gov.uk/index.php/death-taxes-understanding-death-duty-registers/ Death and taxes: understanding the death duty registers]<br>
*[https://www.nationalarchives.gov.uk/help-with-your-research/research-guides/death-duties-1796-1903/ Death Duty Records, 1796-1903]<br>
*[https://www.nationalarchives.gov.uk/help-with-your-research/research-guides/country-court-death-duty-registers-1796-1811/ Research Guide: Country court death duty registers 1796-1811]
 
====FamilySearch Library====
 
The FamilySearch Library has microfilmed copies of the Estate Duty indexes and registers.  They can be viewed in the library or through a [https://www.familysearch.org/en/centers/about FamilySearch center].  The registers are grouped into two sections: the Prerogative Court of Canterbury and the country courts.  Prior to 1811, there are separate indexes for each court. From 1812-1858, there are two indexes--one for the PCC and another for all other courts (country courts). Unless you are sure of the name of the court, search the indexes for both. 
 
To find film numbers for the indexes and records listed in the FamilySearch Catalog, click on a link.<br>
 
*{{FSC|817853|title-id|disp=Index to death duty registers in the Estate Duty Office, 1812-1903}}<br>
*{{FSC|534228|title-id|disp=Death duty register for abstracts of administrations and probates of wills for country courts, 1796-1811}}
*{{FSC|614554|title-id|disp=Death duty register for all wills (in the Prerogative Court of Canterbury and country courts, 1812-1857)}}
*{{FSC|613685|title-id|disp=Death duty register for abstracts of administrations in the country courts, 1812-1857}}<br>
*{{FSC|522838|title-id|disp=Death duty register for wills in the Prerogative Court of Canterbury, 1796-1811; and administrations, 1796-1857 and indexes}}.
 
====Online====
 
*The country courts, 1796-1811, can be searched as part of a general search in TNA's [http://discovery.nationalarchives.gov.uk/SearchUI/Home/OnlineCollections Discovery - search Online Collections]. If there are too many results, use the filter at the left by checking the box IR - Inland Revenue to restrict the hits to the Estate Duty records.
 
*The indexes to Estate Duty registers can be viewed online at [https://search.findmypast.com/search-world-records/index-to-death-duty-registers-1796-1903 findmypast].<br>
 
==For More Information==
 
Information is also in the following books.<br>
 
*Cox, Jane. ''Affection Defying the Power of Death: Wills, Probate &amp; Death Duty Records''.<br>
*Cox, Jane. ''New to Kew?: a first time guide for family historians at the Public Record Office''.<br>
*Bevan, Amanda and Andrea Duncan. ''Tracing Your Ancestors in the Public Record Office''.<br>
 
[[Category:England Probate Records]]

Revision as of 14:03, 19 May 2009

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 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 for these courts are housed in many places throughout England. There is no central index. A solution to this problem is to check the indexes to the Estate duty registers. One index covers all of the country courts. Another index covers the Prerogative Court of Canterbury, the highest court in England. Many of the wills and administrations which were originally porbated in one of the 300+ courts are indexed in the Estate Duty registers.

Information In the Records
[edit | edit source]

Estate Duty abstracts may add considerable to what iwas found in an original will or administration. Among the information is the following.

  • Name and address of the deceased
  • Date of death
  • Place and date of probate
  • Names, addresses and occupations of the executors
  • Details of estates and related matters
  • Amount of the duty paid

They also included information about the people who received bequests (beneficiaries), or who were the next-of-kin, such as exact relationship to the deceased.

How to Use the Index[edit | edit source]

<under construction>


Understanding the Records[edit | edit source]

<under construction>

For More Information[edit | edit source]

To learn more about these records, read The National Archives (England) online leaflets.

You may be interested in learning more about probates and courts before 1858. There are many articles in the Wiki about probate records and court jurisdictions. To find them, start by searching for the name of the county and the words Probate Records.



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