22 APRIL 1871, Page 2
The changes proposed in the Probate duties are these :—First,.
all property which pays either Probate or Legacy duty is to pay both ; while the property of intestates is to pay no more than the property bequeathed by will ; and the basis of the new duty is to- be a 2-per-cent. tax. With regard to the Legacy and Succession, duties, the son, who now pays 1 per cent. only on inheriting or- receiving the property of his father, is to pay 2 per cent. ; the brother is raised from 3 to 3i per cent.,—the cousin to 5 per cent.,. —and the change is to apply both to personal and real property.