(62) Letter RE: Estate Duty – Mary Frost deceased - 15th May 1913

Document:

Letter to Messrs Baker and Smith ref Estate Duty re: Mary Frost deceased dated 15th May 1913

Ref: F84518-13

Cert under section 11(1) of the Finance Act 1894

I hereby certify that the full Estate Duty has been paid in respect of the property hereinafter described as passing on the death of Mary Frost late of 27 High Street who died on 24th October 1912

Property hereinbefore referred to:-

All that one equal undivided moiety or half part or share in Freehold Dwelling House situate and being no. 27 High Street and lately in the occupation of the deceased and Eliza Harriet Frost

Note:

This certificate has no reference to Incremental Value Duty. Any enquiries as to that duty shall be addressed to the Secretary Land Values Branch Somerset House W.C.

____________________________

Attached to this is another letter dated 2nd June 1913 from the Secretary Inland Revenue 

Somerset House – Ref 2850 L.V. 1913

Finance (1909-1910) Act 1910

Mary Frost deceased

In reply to your letter of the 16th ultimo I am directed by The Commissioners of the Inland Revenue to acquaint you that they understand that a copy of the provisional valuation of the property has been served and that, so far as can be foreseen, and subject to any amendment which may be necessary consequent upon any alterations made in the provisional valuation, no claim for Incremental Value Duty will arise on the occasion of the death of the above named deceased

Until, however, the statutory opportunities of objection or appeal has been afforded to all persons entitled thereto, the Commissioners are not in a position to issue a formal notification stating whether or not any duty is collectible

Signed by Assistant Secretary

To Messrs Baker and Smith