Snccession duty
Black's Law Dictionary · Henry Campbell Black, M.A. · 1910
Black's Law Dictionary
In English law
This is a duty, (varying from one to ten per cent.,) payable under the statute 16 & 17 Viet, c. 51, in respect chiefly of real estate and leaseholds, but generally in respect of ali property (not already chargeable with legacy duty) devolving upon any one in consequence of any death.
Brown.