Succession duty

Succession duty
Succession Suc*ces"sion, n. [L. successio: cf. F. succession. See {Succeed}.] 1. The act of succeeding, or following after; a following of things in order of time or place, or a series of things so following; sequence; as, a succession of good crops; a succession of disasters. [1913 Webster]

2. A series of persons or things according to some established rule of precedence; as, a succession of kings, or of bishops; a succession of events in chronology. [1913 Webster]

He was in the succession to an earldom. --Macaulay. [1913 Webster]

3. An order or series of descendants; lineage; race; descent. ``A long succession must ensue.'' --Milton. [1913 Webster]

4. The power or right of succeeding to the station or title of a father or other predecessor; the right to enter upon the office, rank, position, etc., held ny another; also, the entrance into the office, station, or rank of a predecessor; specifically, the succeeding, or right of succeeding, to a throne. [1913 Webster]

You have the voice of the king himself for your succession in Denmark. --Shak. [1913 Webster]

The animosity of these factions did not really arise from the dispute about the succession. --Macaulay. [1913 Webster]

5. The right to enter upon the possession of the property of an ancestor, or one near of kin, or one preceding in an established order. [1913 Webster]

6. The person succeeding to rank or office; a successor or heir. [R.] --Milton. [1913 Webster]

{Apostolical succession}. (Theol.) See under {Apostolical}.

{Succession duty}, a tax imposed on every succession to property, according to its value and the relation of the person who succeeds to the previous owner. [Eng.]

{Succession of crops}. (Agric.) See {Rotation of crops}, under {Rotation}. [1913 Webster]


The Collaborative International Dictionary of English. 2000.

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  • Succession duty — Succession duty, in the English fiscal system, a tax placed on the gratuitous acquisition of property which passes on the death of any person, by means of a transfer from one person (called the predecessor) to another person (called the… …   Wikipedia

  • succession duty — or tax A tax placed on the gratuitous acquisition of property passing on the death of any person by transfer from one person to another. Wachovia Bank & Trust Co. v. Maxwell, 221 N.C. 528, 20 S.E.2d 840, 842. A tax imposed upon the privilege of… …   Black's law dictionary

  • Succession duty — (engl., spr. ßöckßésch n djutī), s. Erbschaftssteuern …   Meyers Großes Konversations-Lexikon

  • succession duty — noun chiefly Britain : inheritance tax 1 * * * succession duty noun A tax formerly imposed on succession to property, varying with the degree of relationship • • • Main Entry: ↑succeed * * * succession duty or succession tax, Especially Bri …   Useful english dictionary

  • succession duty or tax — A tax placed on the gratuitous acquisition of property passing on the death of any person by transfer from one person to another. Wachovia Bank & Trust Co. v. Maxwell, 221 N.C. 528, 20 S.E.2d 840, 842. A tax imposed upon the privilege of… …   Black's law dictionary

  • succession duty — A succession tax …   Ballentine's law dictionary

  • succession duty — noun Date: 1853 chiefly British inheritance tax …   New Collegiate Dictionary

  • Duty (disambiguation) — Duty is a philosophical and legal concept. Duty may also refer to: Duty (album), an album by Ayumi Hamasaki Duty (economics), a form of taxation Air Passenger Duty, an excise duty in the United Kingdom Stamp duty, a form of tax on documents… …   Wikipedia

  • Succession — Suc*ces sion, n. [L. successio: cf. F. succession. See {Succeed}.] 1. The act of succeeding, or following after; a following of things in order of time or place, or a series of things so following; sequence; as, a succession of good crops; a… …   The Collaborative International Dictionary of English

  • Succession of crops — Succession Suc*ces sion, n. [L. successio: cf. F. succession. See {Succeed}.] 1. The act of succeeding, or following after; a following of things in order of time or place, or a series of things so following; sequence; as, a succession of good… …   The Collaborative International Dictionary of English

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