1796 William Pitt brought in death duties [called Legacy Duty] for the first time in his budget to pay for the Napoleonic War. This was levied on estates [not land] worth more than £20, had a sliding scale depending on which relative the legacy was left to. In 1805 and 1815 it was varied, and also in 1853 when transfers of land at death were included. The Rates varied at different times and I think that when first imposed did not apply to direct descendants and varied from 2% to 6% to collateral relations and 'strangers in blood' Later husband or wife were exempt from duty. On a legacy to a child or parent or any lineal descendant or ancestor of the deceased the duty was 1%. A legacy to a brother or sister or their descendants was taxed at 3%; to an uncle or aunt or their descendants it was 5%; to a great uncle or great aunt or their descendants it was 6%; to any other relation or any stranger in blood it was 10%. Probate Duty was payable on the total sum left by the deceased on a sliding scale starting at 10 shillings for sums between £20 and £100 if there was a will. Regards Stan Mapstone