Parliament of the United Kingdom

“ And 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 any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rate of Ten Pounds per Centum on the Amount or Value thereof And all Gifts of Annuities, or by way of Annuity, or of any other partial Benefit or Interest, out of any such Estate or Effects as aforesaid, shall be deemed Legacies within the Intent and Meaning of this Schedule. ”

“ Containing the Duties on PROBATES of Wills and Letters of ADMINISTRATION ; on CONFIRMATIONS of Testaments, testamentary and dative ; on INVENTORIES to be exhibited in the Commissary Courts in Scotland; and on LEGACIES out of Real or Personal, Heritable or Moveable Estate; and on SUCCESSIONS to Personal or Moveable Estates upon Intestacy. Duty. PROBATE of a Will, or Letters of ADMINISTRATION, to be granted in England; £ s. d. ”