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• Owing to the suspension of statistical activities during the War, no figures are available for the years 1916-17 to 1918-19, or for the first 3 months of 1919-20. ↑ Capital transferred in the year to other classes exceeded that brought into this class.

402,085,234

431,197,524

441,895,962

456,390,345

466,466,978

TABLE 25.-Numbers and Capital Values of Estates not liable to Estate Duty, 1926-27.

GREAT BRITAIN.

A. INSOLVENT ESTATES.

B. ESTATES NOT EXCEEDING £100 NET VALUE.

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NOTE. In the great majority of exempt cases no documents are presented to the Department, and no information as to the capital in such estates is therefore available.

PROBATE (AND INVENTORY) DUTY, ACCOUNT DUTY, AND TEMPORARY ESTATE DUTY.

These duties are applicable only to property passing by deaths occurring prior to 2nd August, 1894, the Estate Duty imposed by the Finance Act, 1894, and amending Acts, being payable in respect of property passing by deaths occurring on or after that date.

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LEGACY DUTY AND SUCCESSION DUTY.

RATES OF DUTY.

Relationship of the Beneficiary (or the person of nearer consanguinity whom he or she has married) to the Author of the Bounty

Husband or wife, child or lineal descendant of child, father or mother or any lineal ancestor

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Rate of Duty per cent.

1

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5

Brother or sister, lineal descendant of brother or sister

Any other person, including any related only by natural ties

10

In certain cases supplementary rates to a maximum of 1 per cent. are chargeable excepting as between spouses.

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LEGACY DUTY.

TABLE 28.-Distribution of Capital and corresponding Net Receipt, 1926-27.

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↑ Where the Testator or Intestate died before 30th April, 1909.

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