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S t s NAE MV ® PC e fes Y !80 190.)' e ' f ,. 4101 . ' l _ A0TIS CHANGED | 1 # Educational and Charitable Be.-- quests Exempt. NEW SCALE OF CHaARGEs Hon, Coll. Matheseon Proposes Important Amendments. The License Fees Act for Brewers and Distillers--A Number of Bills Re-- + * ceive Their Third Reading in the 3 Legislature, \ HMHon. -- Colonel-- Mathgson's. notice of motion in connection with the bill 10 amend the succession duties act. and 'which was carried in the-- Legislature )l'sifl"l;l.\' afternoon, embodies the fol lowing nuportant provisions : The act shall not apply to any estau the aggregate amount of which does not exceed #10,000, nor to property devised or bequeathed to any corporation or as suciation, or any person or persons for religious, charitable or educational pur-- poses, in the Province;.or, if such woa; is carried on beyond the Province wher the proper offticer authorized by law to receive such bequest, or the h".w-livz:'. i¢s or one or more of the ben€fticiaries named in the will of the #leceased resides or reside within the Province; nor to pro. periy passing under a will, intestacy oz otherwise, to or for the use of a fathe mother, husband, wifé, child, ga ighte1 in.law or son.--in--law of the deceased where the aggregate value of property as defined by this act, passing to persons mentioned in this sub--section, does not exceed $50,048), Where the aggregate value of t pro perty of the deceased execeds £0,900, and passes in whole or in part to or for th benefit of the father, mother, husband wife, child, son.in--law or daughter--in law of the @eceased, it shall . be subjeci to a duty as follows:~--Exceeding £30.(4, and not exceeding ®71.909, 1 per cont.; ox cec€ding $75,0049 and not exced ling ®100,009, 2 per cent.; exceceding $100,000, and no: exceeding $1"0,000, 3 per cent.; exceeding $13,0®@, and not ex« eeding -- $200,000, 4 per cent.; exceeding ®2®),000, 5 per cont,. Where the value of any dutiable pmn. ~perty exceeds $100,000; and is devised, bequeathed or parses to any one such near relative as has been menifjoned, a further duty shall be paid, in addition to the rates already provided, as follows:-- Where the whoie amount so passging to one person exceeds X100,0(6) and does not execed $_'Q ©,003) 1 per cent.; [....!_\'_. €u $200,000 and $4(%),®9, 1 1.3 per cent.; be. twoeen $400,0(%» and Sono.ok, z2 per cent.; bet ween $800,000 and X800,O000, 214 I\r';: cent.; above $800,000, 8 per cent, Grandfathers and Grandmothers. Where the aggregatt value of the pro-- perty of the deceased exceeds $10,.000, so much as passes to or for the benefit of the grandfather or grandmother, or anvy other lineal ancestor of the deceased, ex. cept the father and mother, or to any brother or sister of the deceased, or I:' any descendant of such brother or sister or to a brother or sister of the father <|A: mother of the deceased, or to any de. * scendant of such last--mentioned brother or sister, shall be sybject to a duty of &5 f-'v.r every $100 of the vaiue: provided that whnere the value of any dutiable property exceeds $506,0®, and is devised, bequeath-- ed or passes to any one such persons, ex-- gept the father and mother, a further duty shall be paid on the amount so pass-- ing, in addition to the duty mentioned,as fallows ;---- Where the whole amount exceeds 8$%,-- 000 and not exceeding $100,000, 1 per cent.; Erom $100,000 to $130,000, 11; per cent.; from $150,C00 to $200,000, 2 per cent.; from $209,000 to $250,000. 24 per cent.: from $250,000 to $300,000, 3 per cent.; from $300,-- 000 to $350,000, 34 per cent.; from $350,-- 000 to $400,000, 4 per cent.; from $406.0» to $450,000, 414 per cent.; above $450,.000, o per cent. Where the aggregaie value of the pro-- perty of the deceased exceeds $10,000, and anry part thereof passes to or for the bene-- fit of any person in any other degree of collateral consanguinity to the deceased than as above described, or to any strang-- er in Mood to the Goceased,. it shall be subject to a duty of 10 per cent. Legacies of $200 to be exemunt. In the case of succession-- duty being paid elsewhere than in Ontario only such fur-- s s _