Dave Annal gave an illustrated talk on Death and Taxes-understanding the death duty registers.
Death duties were introduced in 1780, with a more complex tax introduced in 1796, relating to degrees of relationship to the deceased. By 1857, virtually all estates worth over £20 were taxable. Whilst limited details were recorded on forms from 1796 to 1811, from 1812 much fuller records may survive. As well as date of death, and details of a will, these can give much information on executors, bequests and beneficiaries (including relationship to the deceased) and on the estate. Particularly where annuities were involved, the tax authority could retain an interest for many years.
Access to the records (for 1796-1903) is through the Alphabets (although those for 1864-1880 administrations are lost), which are on Find My Past as ‘Index to Death Duty Registers’. These can lead to a register at the National Archives in series IR26. In addition to the information contained in these (which are not indexed), references can lead on to a very small selection of ‘ordinary people’s’ files surviving in IR19, and, for ‘famous people’-IR59, and letters from 1812-1836 in IR6.
Whilst acknowledging the records were not easy to use, Dave commended the death duty registers as a remarkable, but comparatively unknown, resource for family historians. Particularly for pre-1837, they could provide reliable information not easily found elsewhere.
Report by Michael Lucas, Chairman of Thanet Branch of KFHS
Closure of Thanet Branch
As previously advised, the branch will close at the end of 2019. The Members only Christmas Party will be held at 7.30p.m.on 11 December. We aim to make this something of a celebration of the branch. As it will be substantially subsidised this year, with food provided, it is most important that any member wishing to attend books in advance, by having his or her name added to the list being taken to our meetings in October and November and at the latest, by 30 November.
Or you can let us know by Email
Michael Lucas, Chairman of Thanet Branch of KFHS