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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 Statutes, Volume 11; Volume 1236

Great Britain - Law - 1877 - 1306 pages
...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 centum upon such value : Where the suecessor shall...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1879 - 248 pages
...OBJECTS. 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 four dollars per centum upon such value. Where the successor shall...
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Mr. Serjeant Stephen's New Commentaries on the Laws of England ..., Volume 2

Henry John Stephen, James Stephen - Law - 1880 - 826 pages
...per cent. If to a brother or sister, or any descendant of a brother or sister, 3/. per cent. If to a brother or sister of the father or mother of the deceased, or any descendant of such brother or sister, 5l. per cent. If to a brother or sister of a grandfather or grandmother of...
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Trevor's Taxes on Succession: A Digest of the Statutes and Cases (including ...

Sir Charles Cecil Trevor - Inheritance and transfer tax - 1880 - 442 pages
...Where 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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The Financial Statements of the Colonial Treasurers of New South Wales: From ...

New South Wales. Treasury, James Tomson - Budget - 1881 - 574 pages
...Where 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 ssister of the deceased, a duty at and after the rate of...
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A Treatise on the Law of Executors and Administrators: And of the ...

Stuart Cunningham Macaskie - Executors and administrators - 1881 - 344 pages
...Where any 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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Probate & Administration: A Handbook for Executors and Administrators ...

Charles Francis Morrell - Executors and administrators - 1882 - 204 pages
...brother or sister, or any descendant of a brother or sister, the duty is three per cent. If to a'brother or sister of the father or mother of the deceased, or any descendant of such brother or sister, the duty is five per cent. If the legacy or residue is to a brother or sister...
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The Law of Wills, Executors, and Administrators: Together with a ..., Volume 728

William Andrews Holdsworth - Executors and administrators - 1882 - 234 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 enquirer's oracle: or, What to do and how to do it

Enquirer - 1884 - 458 pages
...is at the rate of three per cent. 2692. Uncles, Aunts, and their Descendants. — If the legatee is a brother or sister of the father or mother of the deceased, or any descendant thereof, the duty is at the rate of five per cent. 2693. Great - Uncles, GreatAunts, and their Descendants.—...
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Summary of the Law of Intestate Succession in Scotland: With a ..., Book 120

Peter Hay Cameron - Inheritance and succession - 1884 - 556 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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