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The sum in question is twenty thousand pounds free of legacy duty."
Leasehold property and personalty directed to be converted into real estate are liable to succession, not to legacy duty.
Again, probate duty had been gradually raised during the 18th century, the legacy duty being introduced in 1780, which was moderate and did not affect land.
'I solicited and obtained an Act of Parliament.to exempt the legacy from the Legacy Duty.
To Milly Moyle, of 12, Claremont Grove, twelve thousand pounds, free of legacy duty."
In the former year the probate and legacy duties brought in about one million pounds; the other direct taxes; even including the house duty, did not raise the total to £3,000,000.
Henrietta died on 19 September 1884 and because Challis had been residing in England, the English Inland Revenue Commission claimed legacy duties.
'By his will Mr Savage left the sum of seven hundred thousand pounds free of legacy duty to Mrs Templeton and the remainder to certain specified charities.'
After Pitt's failure to carry the succession duty in 1796, no change was made until Gladstone's introduction in 1853 of a duty on land and settled property parallel to the legacy duty on free personality.
"And then, perhaps, after a decent interval, marriage with a woman who inherits a hundred thousand pounds free of legacy duty, who already has about the same amount settled upon her, and who has in addition pearls and rubies and emeralds the size of what's-its-name eggs!
(z) I give to Robert Henry Evans, who has served me long and faithfully, the sum of pounds o (one hundred pounds) free of legacy duty for his own benefit ab-solutely, provided that he is in my service at the time of my death and not under notice to leave whether given or received. "