The saying goes that there a only two things certain in life death and taxes. Death duties or Legacy Tax as it was known then became law in 1796. I have found the details of the Legacy Duties paid by the recipients of William Spilstead will after his death in 1808. This was paid by the executors or the legatees.
William's will can be read here Transcript of Will
William was born in Brede in 1727 the 2nd son of John Spilsted and Ann Brightes. He married Mercy Selvens 13th June 1751 in Iden (near Rye, Sussex) They had 5 children, William (1752-1838), John (1754-1785), Mercy (1757-? ), Sarah (1759-1760) and Stephen (1762-1833)
Willaim left his daughter Mercy £350 of which she had to pay duty of £3 10s
His son Stephen who was bequeathed £160 had to pay duty of £1 12s
His granddaughters Mary & Ruth the children of his son John (decd) were left £80 each of which they had to pay duty of £0 16s each
Before 1853 freehold property was exempt from death duty and not all estates were subject to the duty. For example, bequests to close family members up to 1815 were not subject to the tax but from this date only bequests to a spouse were exempt. However by the 1850s most estates worth more than £20 were covered by the regulations.
NB. Mercy French nee Spilsted was my 5th Great Grandmother
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