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Estate Duty From 1796 - 1903 a tax was levied on some legacies and on estate residuals. These indexes will lead the researcher to the Court where the Will was eventually proved and the registers themselves will indicate what a person actually left and to whom rather than what the deceased intended to leave as is normally the case with Wills. The tax was also imposed on administrations and can be employed as a useful adjunct to those records. This particular source is very much underused by family historians, but can provide vital linkage information where it is found wanting. The only downside is that some of the records are no longer extant. After 1858 the Estate Duty registers require three days notice to view them at the National Archives and so this has been factored in to any research time and cost.
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