Wateringbury Mill (1871)

Post date: Apr 06, 2021 2:25:15 PM

Ray Cattle possesses 7 Inland Revenue (IR)documents (relating to 4 people) dated 1871 in relation to "Succession Duty on Property in Expectancy" and has shared them, with thanks, through this site. They relate to the "expectant" death of Hannah Fellows. The property is said to be derived from the will of Thomas Whittaker as "Predecessor" under his will of 1820 or for Elizabeth Fellows, Edward Fellows and Emily Ann Fellows where it derives from Francis William Fellows as Predecessor.

Hannah Fellows, born 1800 in Addington, is recorded as a widow in the 1851 census living at Mill House, Eynsford, Dartford. Her occupation is a "landed proprietor" and a "fund holder" in later cesuses. In 1851 she has 3 unmarried sons living at home: John, born 1824; Charles born 1826 and Frederick born 1829. John and Charles are described as Paper Manufacturer, Millers, and Malsters employing 30 men and 22 women. Frederick is described as a brewer. There are two servants living in.

By the 1861 census Frederick is now married to Elizabeth and is head of house, now a paper manufacturer employing 19 men and 18 women.The other sons have left home but an unmarried woman, Emily Fellows, aged 28, also described as a fund holder and a servant is living at the house.

In the 1881 census the house is called Fellows House, High Street, Eynsford and there are now just Frederick and his wife as family living with Hannah. She has a nurse and there are 3 other live-in servants.

Hannah actually died in 1886 some 15 years after these Inland Revenue documents.

The property is described as follows:

All that messuage or tenement with the Water Corn Mill outhouses edifices and buildings and several pieces or parcels of land thereunto belonging containing together by estimation forty acres situate at Wateringbury and Yalding in the county of Kent and formerly in the occupation of Robert Brattle . And also all those messuages or tenements with the outhouses edifices and buildings and several pieces or parcels of land thereunto belonging and therewith used and enjoyed containing togetherby estimation ninety eight acres situate at Milton next Sittingborneand Sittingbourne or one of them in the county of Kent and formerly in the occupation of John Hutson his assigns or undertenants and also that messuage or tenement and the outhouses edifices and buildings orchard and garden thereunto belonging containing together by estimation three acres situate at Barming and formerly in the occupation of Widow King and also all that messuage or tenement and the outhouses edifices and buildings yard garden and piece or parcel of land thereunto belonging situate at Trottiscliffe and formerly in the occupation of widow King and now or late of

Andalso all those messuages or tenements called Walnut Tree Farm and Lanes tenement with the outhouses edifices and buildings and several pieces or parcels of land thereunto belonging and therewith used and enjoyed containing together by estimation fifty six acres situate at Trottiscliffe and formerly in the occupation of John Higgins and now or late of And also a piece of land called Long Down alias Crispe's Hill containing by estimation ten acres part of a farm called Walnut Tree Farm formerly in the occupation of Nicholas Ellis and now or late of And also all that capital messuage or tenement called "The Kentish Drover" and the outhouses edifices and buildings several pieces or parcels of land thereunto belonging and therewith used and enjoyed containing by estimation twenty acres situate at trottiscliffe aforesaid and wrotham or one of them in the county of Kent and formerly in the occupation of Stephen Taylor, sold for $8,305. 0.0

Each of the 7 documents describes the anticipated beneficiary on the death of Hannah Fellows as a "stranger in blood" of Thomas Whittaker except for the 3 forms assessed at 3% duty. It then assesses "the present value of the expected succession", the rate of duty due and provides a receipt for its receipt:

A note at ther end of the IR form shows rates of duty as follows:

Lineal Issue or Lineal Ancestor of the Predecessor......../................. ..........................................£1 per cent

Brothers and Sisters of the Predecessor and their Descendants ..................................................£3 per cent

Brothers and Sisters of the Father or Mother of the Predecessor and their descendants..................£5 per cent

Brothers and Sisters of a Grandfather or Grandmother of the Predecessor and their descendants .. £6 per cent

Any other person..................................................................................................................£10 per cent

The Husband or Wife of the Predecessor is not chargeable with Duty; and a Successor whose Husband or Wife is of nearer relationship to the Predecessor is chargeable with Duty at the lower rate.