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630
STAMP DUTIES, ETC.
or revocation of such appointment — any in-
strument or document in pursuance of Act or of
the Rules of the Society — the exemption or not
to extend to mortgages (37 and 38 Vict. c. 42,
§ 41). As to subsisting societies, see ib. § 7.
This Act repealed 6 and 7 Will. iv. c. 32, and
came into effect on 2d November 1874.
Cattle, etc., Diseases. — Appointments, certifi-
cates, declarations, and licences, under the
11 and 12 Vict. c. 107, or 29 Vict. c. 15, § 9
(1866).
Contagious Diseases (Animals). — Appointment,
certificate, declaration, or licence under the
Act, or any order or regulation made there-
under (32 and 33 Vict. c. 70, § 83).
Cessio Act. — No stamp duty in respect of any dis-
position which a debtor shall be ordained to
execute in terms of the Act (Cessio Bonoruni)
6 and 7 Will. iv. c. 56.
Church. — Conveyances or assurances in favour of
the Commissioners under the Act, and leases
granted under the powers of the Act for
building additional places of worship in High-
lands and Islands of Scotland (5 Geo. iv. c.
90, § 10).
Drainage. — Bond or other security granted to the
Inclosure Commissioners — certificate or other
instrument under Act 9 and 10 Vict. c. 101
(see § 47).
East India Company. — Composition and agree-
ment for payment of an annual sum in lieu of
stamp duties on their bonds (5 and 6 Will. rv.
c. 64, § 4; 24 and 25 Vict. c. 25, § 12).
Friendly Societies — Industrial Societies. —
Copy rules — power of attorney by trustee for
transfer of shares in public funds standing in
his name — receipt for money deposited or re-
ceived from funds — bond, etc., on account of
or by the society — draft or order — form of
policy — appointment of agent, or revocation
of such — any instrument or document in pur-
suance of Act 38 and 39 Vict. c. 60, § 15 (2).
Not to extend to friendly societies which
shall assure an annuity exceeding £50 or the
payment of a gross sum exceeding £200.
[Industrial Societies. — The exemption
under the Friendly Societies' Acts of 1855 and
1858 extended to industrial and provident
societies (30 and 31 Vict. c. 117, § 3).]
Industrial and provident societies may be
constituted under 13 and 14 Vict. c. 115, but
full exemption from stamp duties not given,
only copy rules and instruments, and documents
relating to such societies (15 and 16 Vict. c. 31,
§ 12).
Income Tax. — Receipts, certificates of payment,
contracts of composition, affidavits, appraise-
ments, or valuations, made in pursuance of
Act 5 and 6 Vict. c. 35, § 179.
Industrial Museum (Scotland). See Woods
and Buildings.
Mercantile Marine. — All instruments used for
carrying into effect the second part (Owner-
ship, etc., of British Ships) of the Act 17 and
18 Vict. c. 104, if not already exempted from
stamp duty, and all instruments which by the
third (Masters and Seamen), fourth (Safety
and Prevention of Accidents), sixth (Light-
houses), or seventh (Mercantile Marine Fund)
parts of the Act are required to be made in
forms sanctioned by the Board of Trade, if
made in such forms, and all instruments used
by direction of the Board of Trade in carrying
such parts into effect (17 and 18 Vict. c. 104,
§ 9). Indentures of apprenticeship to sea
service (ib. § 143). Agreements with sea-
men (i&. § 149). Mortgage of Mercantile
Marino Fund by Board of Trade (ib. § 425).
All instruments and writings made by direc-
tion of the General Lighthouse authorities, or
the Board of Trade, in carrying on the services
for which dues, etc., are received, are exempted
from all public, parochial, and local taxes,
duties, and rates of every kind (ib. § 430).
Militia. — Bills, drafts, and orders for payor allow-
ances under the Militia Pay Act (28 Vict.
c. 47, § 25).
Naval Agency and Distribution, and Naval
and Marine Pay and Pensions. — Bills, orders,
receipts, and other instruments made under the
authority of an order in council, to or upon
any officer or person in the service of Her
Majesty or of the Lords of the Admiralty (27
and 28 Vict. c. 24, § 16 ; and 28 and 29 Vict.
c. 73, § 6).
Post Office (Edinburgh). — See Woods and
Buildings.
Public Health. — Bonds, assignations, convey-
ances, instruments, agreements, receipts, or
other writings, by or to or in favour of the
local authority, under the Act 30 and 31 Vict.
c. 101 (see § 120).
Salvage. — Bonds, statements, agreements, and
other documents executed in pursuance of 16
and 17 Vict. c. 131, relative to salvage, if
executed out of the United Kingdom (16 and
17 Vict. c. 131, § 51).
Savings Banks. — Powers of attorney by trustee
and by depositors — receipts for money de-
posited or by depositors for money uplifted —
drafts or orders — appointment of agent, or re-
vocation of such — any instrument or document
required in pursuance of Act 9 Geo. iv. c. 92
(see § 44) — copy transcript of rules (§ 5) — bonds
by treasurers and other officers (§ 7) — copy
register of births, baptisms, etc. — certificate,
declaration, or instrument as to purchase of
annuity — power of attorney authorizing the
receipt of annuity, and receipt for annuity
(3 and 4 Will. iv. c. 14, § 19) — bond to comp-
troller of national debt office (7 and 8 Vict.
c. 83, § 17) — award by barrister under Acts
(§ 14). Inventory Duty.— Depositors not
exceeding £50, exclusive of interest, dying,
and if probate, or letters of administration, is
not produced, or if notice in writing of will or
intention to take out letters of administration
within one month of death be not given, and
in the latter case, unless will proved, or letters
of administration taken out within two months,
bank may pay to persons appearing to be the
widow, or entitled to effects, according to
statute of distribution, or according to the
rules of Savings Banks Act, 26 and 27 Vict,
c. 87, § 45. ' Persons ' and ' probate and
letters of administration' in this section to
mean in Scotland next of kin and confirma-
tion (§ 47).
Schools. — The conveyance of land and heritages
for the foundation and endowment of ad-
ditional schools in Scotland (1 and 2 Vict. c.
87, § 5). Disposition or deed of conveyance
for the transference of existing schools to
school board, exempted from stamp duty (35
and 36 Vict. c. 62, § 39).
Telegraph. — All deeds for the purposes of the
Telegraph Act 1868, and Act 1869 (32 and
33 Vict. c. 73, § 22).
War. See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement
thereon (29 and 30 Vict. c. 82, §9).

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