Estate Duty
Defined in 1 dictionary — Bouvier (1914)
Bouvier's Law Dictionary and Concise Encyclopedia
John Bouvier; revised by Francis Rawle · 1914
A duty imposed in England (act of 1894) superseding probate duty, taxing not the interest to which some person succeeds on a death, but the interest which ceased by reason of the death. Hansen, Death Duties 03. It is leviable on property which was left untouched by probate duty, such as real estate, yet it is in substance of the same nature as the old probate duty; id. See Tax