Help with Will

[pompylen]

Hope I’m on the right forum as this isn’t so much a translation but more about it’s meaning. I have a 1850 Will which talks about property that is to be shared, however at the bottom of the first page ‘Affidavit’ it continues with -
‘Without deducting anything on account of the debts, due and owing from the said deceased, are under the value of £20 to the best of these deponent’s knowledge and belief’. Is this £20 just cash held or the total of his estate? I can’t see that £20 would be enough for what is described. Would SKS please explain?

Thanks Len

[Peter Goodey]

Personalty only. The significance of £20 during that period was that it was therefore exempt from death duty.

[pompylen]

Thanks Peter,
I take it that his total worth could be much more but still tax exempt and that this amount was reflecting other cash or goods, is that right?

Len

[Peter Goodey]

AIUI real estate wasn't chargeable and nor would you expect to see it on an inventory, although presumably 1850 is a bit late for an inventory.

I'm afraid I'm not conversant with the small print of the legislation but TNA research guide mentions the £20 limit and also that bequests to spouses were exempt. It also implies the existence of de minimis limits (where although legally taxable it wasn't worth collecting it).

Perhaps if you explain where you think the discrepancy is and whether it was freehold, leasehold or copyhold someone may be able to explain - although it may not be me! :o

[pompylen]

Perfectly clear Peter, it was just that there were so many properties (albeit leases) I couldn’t see where the £20 came in; these properties were to continue their lease and profits to go to his wife for life then to be sold. As they would have been tax exempt I can see now that the £20 does not refer to their value. Thanks very much for your help.

Len

[jeeb]

Hi Len,
Without the full knowledge of the Will my assumption would be that the £20 is the debt owed by the deceased and has no bearing on the value of the estate. Affidavit, as I'm sure you are aware means a sworn declaration given to someone taking an oath or such, in this case probably the person writing the Will and a friend or relative of the Testator. It is quite possible the Testator was unable to make his own wishes clear and someone else was making them on his behalf. Compare how soon after the Testator dies after the Will is dated. You will probably find it was a 'death bed Will'.
Cheers Jeremy

[Peter Goodey]

"£20 is the debt owed by the deceased"

I don't quite see how you reach that conclusion when the phrase used was "without deducting anything on account of the debts, due and owing from the said deceased".

"It is quite possible the Testator was unable to make his own wishes clear and someone else was making them on his behalf"

If you're talking about a nuncupative will, this is one where the testator is capable of making his wishes clear but is unable to write or it is judged that there is not enough time to fetch a scribe. If he was unable to make his own wishes clear eg if he was unconscious or delirious, there would surely be no will and the laws of intestacy would apply.

[jeeb]

[QUOTE= "without deducting anything on account of the debts, due and owing from the said deceased".[/QUOTE]

I did state that without full knowledge of the full Will one can only make an assumption. However I still think it is possible to read and interpret this statement 'as no allowance was made for in the Will for the debt of the deceased which was assumed not to ammount to more than £20.'
Jeremy.

[Peter Goodey]

Well of course they are only assumptions.

However the circumstantial evidence seems to be:

1. The limit for Death Duty in 1850 was £20.

2. There is a specific column in the Death Duty Registers for "Sum sworn under".

3. The value of an estate for tax purposes excluded debts and expenses.