Probate and Legacy Duties Act 1808

XLAdditional Inventories to specify the Amount of the Effects in former Inventories, and the Stamp Duty to be according to the Total of both; and the Duty on the former to be repaid.

And be it further enacted, That where any such additional Inventory shall be exhibited to be recorded as aforesaid, the same shall also specify the Amount or Value of the Estate and Effects of the same Person comprised in any former Inventory or Inventories; and the Stamp Duty to be charged on such additional Inventory shall be the ad valorem Duty payable in respect of the total Amount or Value of the Estate and Effects specified therein, and in any such former Inventory or Inventories ; and upon any such additional Inventory, duly stamped, being recorded and transmitted as aforesaid, the Solicitor of Stamp Duties shall, upon the Application of the Party who shall have exhibited the same, deliver out to such Party the former Inventory, with a Certificate thereon signed by him, bearing that an additional Inventory of the Effects of the Deceased, duly stamped, had been transmitted to him and filed as aforesaid ; and such Certificate shall entitle the Party exhibiting the additional Inventory to demand and receive the Amount of the Stamp Duty on such former Inventory from the Head Distributor of Stamps at Edinburgh, who shall pay the same out of any Monies in his Hands arising from the Duties hereby charged on such Inventories as aforesaid, on a proper Receipt being given for the same, and upon the former Inventory and Certificate being delivered to him, to be produced with the Receipt as a Voucher for such Payment.