Succession Duties 1876 - 1893
These records were created under the Probate and Succession Duty Act, 1876 - 1892. Succession duty was a form of death duty paid to the government following an assessment of the value of the deceased person's estate. Duties were not paid on property passing from spouse to spouse, where the value of the estate was less than fifty pounds, where the duty to be paid was less than twenty pounds and for objects bequeathed to museums, universities or schools.
The Special List is arranged alphabetically and contains the person's surname, first name and a file reference number.