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==
== Understanding 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>  
There were several country courts, so named because they were located outside London. &lt;under construction&gt; <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.
== Information In the Records<br>  ==


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


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.
*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>


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>  
The abstracts may also included information about the beneficiaries and about the next-of-kin.<br>  


{| cellspacing="0" cellpadding="1" border="0" style="width: 539px; height: 207px;"
The indexes show:<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==
 
Estate Duty abstracts can add a lot to what was found in an original will or administration. They can show:
 
*Name, address and last occupation of the deceased
*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==
 
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>
 
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>  


*Name of the testator or intestate.<br>
*Name of the testator or intestate.<br>
Line 71: Line 26:
*Name of the executor.<br>
*Name of the executor.<br>
*Name of the court where originally probated.<br>
*Name of the court where originally probated.<br>
*Reference number needed to locate a copy of the the estate duty document.<br>
*Reference number needed to locate a copy of the will.<br>
 
These death duty registers cover both Wills and Administrations.
 
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====
== How to Find the record ==


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.
Before 1812, entry numbers were used insteadof folio numbers. The folios are usually given in the top right corner of the page. Entry numbers are written on the page next tothe beginning of each new abstract. Some are difficult to read because of the condition of the original documents.<br>


To find film numbers for the indexes and records listed in the FamilySearch Catalog, click on a link.<br>  
Please do not attempt to locate an abstract without first searching the indexes. The country court indexes before 1812 are not combined into one. A search must be made in the indexes for each court. After 1811, one index covers all courts.<br>


*{{FSC|817853|title-id|disp=Index to death duty registers in the Estate Duty Office, 1812-1903}}<br>
== For More Information  ==
*{{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====
To learn more about these records, read The National Archives (England) online leaflets.<br>


*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.
*[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 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>
Information is also in the following books.<br>


==For More Information==
*''Affection Defying the Power of Death: Wills, Probate &amp; Death Duty Records'' by Jane Cox.<br>
*''New to Kew?: a first time guide for family historians at the Public Record Office'' Kew by Jane Cox.<br>
*''Tracing Your Ancestors in the Public Record Office'' by Amada Bevan and Andrea Duncan.<br>


Information is also in the following books.<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, search for the phrase [Name of County] Probate Records.<br>


*Cox, Jane. ''Affection Defying the Power of Death: Wills, Probate &amp; Death Duty Records''.<br>
<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]]
<br>

Revision as of 14:37, 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.

Understanding the Records
[edit | edit source]

There were several country courts, so named because they were located outside London. <under construction>

Information In the Records
[edit | edit source]

Estate Duty abstracts may add considerable to what was 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

The abstracts may also included information about the beneficiaries and about the next-of-kin.

The indexes show:

  • Name of the testator or intestate.
  • His or her residence.
  • Name of the executor.
  • Name of the court where originally probated.
  • Reference number needed to locate a copy of the will.

How to Find the record[edit | edit source]

Before 1812, entry numbers were used insteadof folio numbers. The folios are usually given in the top right corner of the page. Entry numbers are written on the page next tothe beginning of each new abstract. Some are difficult to read because of the condition of the original documents.

Please do not attempt to locate an abstract without first searching the indexes. The country court indexes before 1812 are not combined into one. A search must be made in the indexes for each court. After 1811, one index covers all courts.

For More Information[edit | edit source]

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

Information is also in the following books.

  • Affection Defying the Power of Death: Wills, Probate & Death Duty Records by Jane Cox.
  • New to Kew?: a first time guide for family historians at the Public Record Office Kew by Jane Cox.
  • Tracing Your Ancestors in the Public Record Office by Amada Bevan and Andrea Duncan.

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, search for the phrase [Name of County] Probate Records.



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