Death duty was introduced, in the form of Legacy Duty, in 1796, and was, with certain exemptions, payable on estates, legacies and personal effects passed on by wills or letters of administration. Nelson’s death duty record contains lots of interesting information about his personal estate, and records for example that the amount of prize money he was due for the Battle of Trafalgar was £7,303 pounds, which today would amount to £517,707.
