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" Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the... "
A Compendious Law Dictionary: Containing Both an Explanation of the Terms ... - Page 648
by Thomas Potts - 1815 - 804 pages
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The Succession Duty Act: (16 & 17 Vict. C. 51) : with Introduction, Notes ...

Charles Wycliffe Goodwin - Inheritance and succession - 1853 - 146 pages
...Where any such legacy or residue, or share of such residue, shall have been given, or have devolved, to or for the benefit of a brother or sister of the deceased, or any descendant of a brother or sister of the deceased, a duty at and after the rate of...
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The Legal Observer, and Solicitors' Journal

Law - 1854 - 1058 pages
...deceased, 3 per cent. If brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, 5 per cent. Jf brother or sister of a grandfather or grandmother of the deceased, or any descendant...
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The Jurist, Volume 17, Part 2

Law - 1854 - 570 pages
...such value : Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of .">,'. per centum upon such value : Where the successor shall be...
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Shaw's union officers' manual of duties [afterw.] Shaws' (The) Local ...

Local government manual - 1854 - 254 pages
....... 3 0 0 Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty upon such value at LEASE, Granted in consideration of a sum of money paid for same...
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Public Laws of the State of North-Carolina, Passed by the General Assembly ...

North Carolina - Law - 1855 - 710 pages
...collateral relation shall be a brother or sisterof the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, a tax of two per cent. (3) When such collateral relation shall be in any other degree of consanguinity...
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The Law Relating to the Probate, Legacy, and Succession Duties: Including ...

Leonard Shelford - Inheritance and transfer tax - 1855 - 468 pages
...any such legacy or residue, or any share of such residue, shall have been given, or have devolved, to or for the benefit of a brother or sister of the deceased, or any descendant of a brother or sister of the deceased, a duty at and after the rate of...
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New Commentaries on the Laws of England: (partly Founded on Blackstone)

Henry John Stephen - Law - 1858 - 718 pages
...per cent. If to a brother or sister, or any descendant of a brother or sister, 3l. per cent. If to a brother or sister of the father or mother of the deceased, or any descendant of such brother or sister, 51. per cent. If to a brother or sister of a grandfather or grandmother of...
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The Law of Wills, Executors, and Administrators: Together with a ..., Volume 728

William Andrews Holdsworth - Executors and administrators - 1858 - 206 pages
...cent. Ditto given to a brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, a duty on the amount or value thereof of . . .5 per cent. Ditto given to a brother or sister of a grandfather...
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The Unitarian almanac. Ed. by J. Webb

John Webb (Unitarian) - 1859 - 134 pages
...such value. Where the successor shall be a brother or sister of the father or mother, or a descendant of a brother or sister of the father or mother of the predecessor, a duty at the rate of five pounds per cent, upon such value. Where the successor shall...
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Acts Passed by the General Assembly of the State of North-Carolina

North Carolina - Law - 1859 - 698 pages
...collateral relation be a brother or sister, a .tax of one per cent. {Class 2) If such collateral relation be a brother or sister of the father or mother of the deceased, or child of such brother or sister, a tax of two per cent. 8) If such collateral relation be a more remote...
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