(23) Official Form for Annuity Gift ref: Will of William Straford – January 1818
Document
Receipt and Discharge for any gift or legacy by way of AnnuityRegister – S.T.?
No. 1 – 1818
Folio – 189
On account of the Real Estate of William Straford late of Newton in the parish of Ashchurch in the County of Gloucester husbandman who died 27th January 1818
Executor: George Purser Newton Ashchurch yeoman
Acting under probate granted by the Prerogative Court of Canterbury on 2nd March 1818Annuitant:
Elizabeth wife of William Osbaldeston for life who is aged 75 years – sister of the deceased –Amount of annuity - £10
Value of Annuity - £49-12s-4¾d
Rate of duty – 3 per cent
Amount of Duty - £1-9s-9d
Amount of half year annuity - £5 – less whole of Duty £1-9s-9d = Balance Received: £3-10s-6d
Received 4th April 1818 the sum of £3-10s-6d in full half years payment of my annuity out of the real estate above mentioned due 25th March 1818 after allowing £1-9s-6d for the whole payment of duty on such annuity Signed – Mark of Elizabeth Osbaldeston Witness – Mary Vaile
On reverse:
Stamp Office – received 10th April 1818 the sum of £1-9s-9d for duty on personal estate of within mentionedRates of Duty payable on legacies, annuities and residues of the amount or value of £20 or upwards by statute 55th George III Cap 184
Description of Legatee etc | Out of Personal Estate if deceased died before 5th April 1805 | Out of Real or Personal Estate if Deceased died after 5th April 1805 |
To children of deceased and their descendants or to the father or mother or any lineal ancestor of the deceased | No legacy duty | £1 – per cent |
To Brothers and Sisters of deceased and their descendants | £2-10s-0d – per cent | £3 – per cent |
To Brothers and Sisters of the Father or Mother of the deceased and their descendants | £4 – per cent | £5 – per cent |
To Brothers and Sisters of the Grandfather or Grandmother of the deceased and their descendants | £5 – per cent | £6 – per cent |
To any Person in other degree of collateral Consanguinity or to any stranger in blood to the deceased | £8 – per cent | £10 – per cent |
Where any legatee shall take two or more distinct legacies or benefits under any will or Testamentary instrument which shall together be of the amount or value of £20 each shall be charged with Duty, although each or either may be separately under that amount or value
The husband or wife are not subject to the duty on legacies, annuities or residues
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