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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.These records are especially helpful for counties Devon, Somerset and Somerset since many of the records for the probate courts were destroyed during World War II.<br> | 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.These records are especially helpful for counties Devon, Somerset and Somerset since many of the records for the probate courts were destroyed during World War II.<br> | ||
A number of district courts handled these cases. The group of districts is referred to Country Courts.<br> | A number of district courts handled these cases. The group of districts is referred to Country Courts.<br> | ||
{| cellspacing="1" cellpadding="1" border="0" style="width: 567px; height: 118px;" | {| cellspacing="1" cellpadding="1" border="0" style="width: 567px; height: 118px;" | ||
|- | |- | ||
| Bath and Wells<br> | | Bath and Wells<br> | ||
| Chester<br> | | Chester<br> | ||
| Exeter<br> | | Exeter<br> | ||
| Lincoln<br> | | Lincoln<br> | ||
| Oxford<br> | | Oxford<br> | ||
| Winchester<br> | | Winchester<br> | ||
| <br> | | <br> | ||
|- | |- | ||
| Bristol<br> | | Bristol<br> | ||
| Chichester <br> | | Chichester <br> | ||
| Gloucester<br> | | Gloucester<br> | ||
| Leicester<br> | | Leicester<br> | ||
| Peterborough<br> | | Peterborough<br> | ||
| Worcester<br> | | Worcester<br> | ||
| <br> | | <br> | ||
|- | |- | ||
| Canterbury<br> | | Canterbury<br> | ||
| Durham<br> | | Durham<br> | ||
| Hereford<br> | | Hereford<br> | ||
| London<br> | | London<br> | ||
| Rochester<br> | | Rochester<br> | ||
| York<br> | | York<br> | ||
| <br> | | <br> | ||
|- | |- | ||
| Carlisle<br> | | Carlisle<br> | ||
| Ely<br> | | Ely<br> | ||
| Lichfield<br> | | Lichfield<br> | ||
| Norwich<br> | | Norwich<br> | ||
| Salisbury<br> | | Salisbury<br> | ||
| <br> | | <br> | ||
| <br> | | <br> | ||
|} | |} | ||
The | The Prerogative Court of Canterbuy was the highest court.<br> | ||
Estate duty abstracts may add considerable information not found elsewhere. They show the name, address and last occupation of the deceased. They may contain the names the beneficiaries and their relationship to the deceased. 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. | Estate duty abstracts may add considerable information not found elsewhere. They show the name, address and last occupation of the deceased. They may contain the names the beneficiaries and their relationship to the deceased. 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. | ||