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STAMP DUTIES, ETC.
643
[Tkl'STEE. — Conveyance or Transfer for effectuat-
ing the appointment of a new trustee, no higher
duty than lOs.J
Valuation. See Appraisement.
.VoTixG Papek. See along with Letter or Power
OF Attorney.
"Wadset. See Mortgage, etc.
Warrant for Goods, 3d. See along with De-
Ln^ERT Order.
"Warrant under the sign manual of Her Majesty,
her heirs or successors 10s.
Writ —
(1.) Of Acl-nowledgment under ' The Eegistration
of Leases (Scotland) Act' 5s
(2.) Of Acknowledgment by any person iufeft of
lands in Scotland, in favour of the heu- or dis-
ponee of a creditor fidly vested in right of an
heritable security constituted \>j infeftment, 5s.
(3.) Of Resignation, Confirmation, Clare Constat,
or Investiture under ' The Titles to Land Con-
solidation (Scotland) Act, 1868 ' 5s.
GENERAL EXEMPTIONS FEOM ALL
STAMP DUTIES.
(1.) Transfers of Shares in the Government or
Parliamentary stocks or funds.
(2.) Instruments for the sale, transfer, or other
disposition, either absolutely or by way of
mortgage, or otherwise, of anj- ship, or vessel,
or any part, interest, share, or property of or
in any ship or vessel.
(3.) Instruments of apprenticeship, bonds, con-
tracts, and agreements entered into in the
United Kingdom for or relating to the service
in any of Her Majesty's colonies or possessions
abroad of any person as an artificer, cleric, do-
mestic servant, handicraftsman, mechanic, gar-
dener, servant in husbandry, or labourer.
(4.) Testaments, testamentary instruments, and
dispositions mortis causa in Scotland.
(5.) Bonds given to sheriffs or other persons
upon the replevy of anj' goods or chattels, and
assignments of such bonds.
(6.) Commissions granted to officers of militia,
yeomanry, or volunteers.
(7.) Instruments made by, to, or with the Com-
missioners, or the First Commissioner of Her
Majesty's "Works and Public Buildings, for
any of the purposes of the Act 15 & 16 Vict.
C.28.
Besides these exemptions in the Act 33 & 34 Vict,
c. 97, the exemptions in other Acts iu force
are continued, § 3.
INVENTOET DUTY.
Pkoperty liable to the Duty. — Generally — All
personal property (heritable securities are per-
sonal property) belonging to the deceased in
the United EaJngdom, heritable securities, and
personal bonds excluding executors. (48 Geo.
in. c. 149, § 38, etc. ; 55 Geo. iiL c. 184, Sche-
. dule, Part m. ; 21 & 22 Yict. c. 5G, § 9, 12, 13,
etc. ; and 16 & 17 Vict. c. 59, § 8.)
Personal Property — Absolute power oj" disposal. —
Personal estate which a person, dying after 3d
j April 1860, shall have disposed of by wUl,
under any authority enabling such person to
dispose of the same as he shall think fit, shall ;
' be deemed personal or moveable estate of the]
person so dying, for the purpose of payment of
Inventory, Probate, or Administration Duty.
(23 Vict. c. 15, § 4.)
Indian Promissory Notes — Ships. — Indian Govern-
ment Promissory Notes and Certificates issued,
or Stock iu lieu thereof, being assets of a de-
ceased person, the interest of which shall be
payable in London, registered in London, or
enfaced in India for the purpose of such re-
gistration, before the death of the owner; also
Indian Government Proniissorj' Notes, with
coupons attached, iu the same circumstances
as to registration, and Certificates issued, or
Stock created in lieu thereof, shall be per-
sonal estate and bona notahilia in England
of the deceased person (23 Vict. c. 5, § 1) :
Also any ship, or any share of a ship, be-
longing to a deceased person, registei'ed in
any port in the United Kingdom, notwith-
standing such ship at the time of the death
may have been at sea, or elsewhere out of the
United Kingdom, shall be deemed to be at
the port at which she may be registered (27 &
28 Vict. c. 56), and liable to Inventoi-y, Probate,
or Adndnistration Duty.
Specialty Debts. — For Probate and Administra-
tion Duty, debts and sums of money due from
persons in the United Kingdom to a deceased
on obligation or other specialty, shall be estate
and effects of the deceased within the jurisdic-
tion of Her Majesty's Court of Probate m. Eng-
land or Ireland in which the same would be if
they were debts upon simple contract, without
regard to the place where the obligation or
specialty shall be at the time of the death.
(25 Vict. c. 22, § 39.)
Foreign Bonds and Stocls. — Documents of the
debts of Foreign Governments and Foreign
Companies which pass from hand to hand are
property where the documents may be. De-
bentures or bonds by Foreign Companies and
Governments, and the title to Stocks of Foreign
Companies and Governments, are property in
this country, if in the possession of any person
in this country, and can be sold in the market,
and the title of the purchasers completed to
them in this country. See Attornej'-General
V. Bouwens, 4 Meeson and Welsby 171.
Rents of Heritage. — If the deceased survive Whit-
sunday, one moiety of the rents of the crop
of that year is personal estate. If he survive
Martinmas, the whole rents of that crop fall
into the executry. In addition, from and after
1st August 1870, the Act 33 & 34 Vict. 1870,
c. 35, would seem to give the executor a pro-
portion of the rents from the term preceding
the date of death -to the date of death. That
Act would also seem to give a proportion of the
term's rents of quarries, minerals, and houses,
and also feu-duties current at the death. The
executor's right to house rents would not there-
foi'e be to the half-year's rents current at death,
but to a proportion only to the date of death.
Modes in which Duty may be paid.
When deceased domiciled in Scotland. — In the case
of a person dying domiciled in Scotland having
personal property in Scotland, England, and
Ireland, and also heritable securities excluding
executors, and personal bonds excluding ex-
ecutors, duty in respect of the whole may be
paid on the Inventory required to be recorded
in the Commissary Court ; or Inventory Duty
raa.y be paid on the personal property situated
in Scotland, including heritable securities made
moveable by the Act 31 & 32 Vict. c. 101,