The Hampshire Family Historian | Vol.49 No.3 | December 2022

Local Group Programmes

One of our Members had found a relation who had been posted as missing supposed drowned on the Koronton via uboat.net. Family members were aged between 19 and 30+ when they were called on to fight and were posted to Egypt, Italy, Austria and the Far East as well as France and Germany. As always – we have never left a meeting without having learnt something. Forthcoming Meetings:

Members’ Meeting – Share a Mince Pie and a Family Story

December 12th

Contact: Margaret on 07824 779037 E-mail: andover@hgs-online.org.uk

Andover Meetings are normally held on the second Thursday, September to July, commencing 7.30p.m. at The Fairground Hall, Weyhill, Andover SP11 0QN

Report by Margaret Bowman (September) Death and Taxes (understanding the death duty registers) – David Annal “Tis impossible to be sure of anything but death and taxes” which is true - and Charles Dickens made the tax system seem easy when looking through the eyes of David Copperfield. For anyone looking at death duty registers the reward for persevering is great, as the file on a particular person was not closed until the last penny had been paid. David took us the through the reason for the creation of the registers, how many records have survived, the years that are covered and who and what is covered. There is limited online access so most research will need to be undertaken at the National Archives. The legacy tax began in 1780 and was simple with estates taxed on their value i.e. up to £20 – 2/6d; £20-£100 5s; and over £100 10s. Once it was realised that extra tax could be raised, landed property was taken into account. In the early years limited details were recorded on pre-printed forms by the probate courts; later the copies of wills and administrations were sent to the Stamp Office (Inland Revenue from 1849). Clerks were employed to enter the information into Reversionary Registers and adjust the files when correspondence was received. Entries show not only the legacy but the beneficiaries and annuities, but this information from the letters only survive from 1812 to 1836 and are either copies of information from the Stamp Office or letters from Executors/Administrators. Access to these registers is through the “Alphabets” IR 27 and these cover the entire period from 1796 to 1903, although some are missing and administrations between 1864 and 1880 do not survive. The Index to Death Duty Registers can be found on Findmypast and these will give the folio number needed to access the registers.

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