1827 Legacy Duty

On legacies, annuities & residues of the amount of value of £20 or upwards out of personal or real estate -

To deceased's children or their father or mother or other lineal ancestor. £1 per cent

To the deceased's brothers, sisters & their descendants. £3 per cent

To the brothers & sisters of the father or mother of the deceased or their descendants. £5 per cent

To brothers or sisters of the grandfather or grandmother of the deceased or their descendants. £6 per cent

To any person of any degree of collateral consanguinity, or a stranger in blood to the deceased. £10 per cent.