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general assembly or any presbytery or church
(See Note a.)
Copy or Extract (certified) of or from any re-
gister of births, baptisms, marriages, deaths,
or burials Id.
Exemptions. — (1.) Copy or extract furnished by
any clergyman, registrar, or other official per-
son, pursuant to and for the purposes of any
Act, or furnished to any general or superin-
tending registrar under any general regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or reward.
(See Note 5.)
Cost Book Mines. See Transfer.
Counterpart. See Duplicate.
County, Corporation, or Company Stock. See
[Crown. — Instruments relating to property of,
liable to same duty as instruments relating to
property of subject, § 5.]
Debenture for securing the payment or repay-
ment of money or the transfer or retransfer of
stock. See Mortgage, etc., and Marketable
Debenture or Certificate to receive any draw-
back payable out of the revenue of customs
or excise for goods exported —
Where the allowance to be received does not
exceed £10 Is. Od.
Exceeds £10, and does not exceed £50 2s. 6d.
Exceeds £50 5s. Od.
Declaration of any use or trust of or concerning
any property by any writing, not being a deed
or will, or an instrument chargeable with ad
valorem duty as a settlement 10s
Declaration (Statutory). See Affidavit.
Decreet-arbitral. See Award.
Deed containing an obligation to infeft any person
in an annual rent or other heritable subjects
under a clause of reversion, as a security for
money, or whereby any real burden is declared
or created on lands or heritable subjects. See
Mortgage, and § 86 (1.) (6.) and (/.) in Note.
Deed containing an obligation to infeft or seize in
an annuity to be uplifted out of heritable sub-
jects in Scotland. See Bond, Covenant, etc.
Deed of any kind whatsoever, not described in
the schedule 10s.
[Deed divesting trustees. See under Convey-
| Deed. — Memorandum of Association and Articles
of Association liable to deed duty (25 and 26
Vict. c. 89, §§ 11 and 16) 10s.]
Deed of Assumption liable to 10s. as appointment
of a new trustee, and 10s. for conveyance of
property. — Hadgett, 37 L. T. 612, 12th January
a. § 63. An attested or otherwise authenticated
copy or extract of or from. — (1.) An instrument
chargeable with any duty ; (2.) An original will,
testament, or codicil ; (3.) The probate or probate
copy of a will or codicil ; (4.) Letters of adminis-
tration or a confirmation of a testament, may be
stamped at any time within fourteen days after
the date of the attestation or authentication, on
payment of the duty only.
b. § 64. The duty upon a certified copy or extract
of or from any register of births, baptisms, mar-
riages, deaths, or burials, is to be paid by the
person requiring the copy or extract, and may be
denoted by an adhesive stamp, which is to be can-
celled by the person by whom the copy or extract
is signed before he delivers the same out of his
hands, custody, or power.
[Deed of Relinquishment of Superiority —
If in consideration of a sum of money. See
Conveyance on Sale.
If gratuitous 10s.}
Defeazance. — Instrument of defeazance of any
conveyance, disposition, assignation, or tack,
apparently absolute, but intended only as a
security for money or stock. See Mortgage,
and § 86 (1.) (d.~) in Note.
Delivery Order Id.
(See Note c.)
Deposit of Title-Deeds. See Mortgage, and §
86 (1.) (e.) and (2.) in Note.
Deputation or Appointment of a gamekeeper, 10s.
[Disentail. Instrument of 10s.]
Disposition. See Conveyance.
Disposition containing a clause declaring all or
part of price a real burden, liable to convey-
ance en sale duty and mortgage duty.
Disposition containing constitution of feu or
ground annual right, liable to sale duty. See
§ 56 (2.), p. 860.
Disposition in Security. See Mortgage, and
§ 86 (1.) (a.) in Note.
Dock Warrant. See Warrant for Goods.
c. § 69. (1.) For purposes of Act the expression
' delivery order' means any document or writing
entitling or intended to entitle any person therein
named or his assigns, or the holder thereof, to the
delivery of any goods, etc., of the value of 40s. or
upwards, lying in any dock or port, or in any
warehouse in which goods are stored or deposited
on rent or hire, or upon any wharf, signed by or on
behalf of the owner of such goods, etc., upon the
sale or transfer of the property therein.
(2.) A delivery order is to be deemed to have
been given upon a sale of, or transfer of the pro-
perty in, goods, etc., of the value of 40s. or upwards,
unless the contrary is expressly stated therein.
(3.) The duty upon a delivery order may be
denoted by an adhesive stamp, which is to be
cancelled by the person by whom the instrument
is made, executed, or issued.
§ 70 (1.) If any person —
(a.) Untruly states, or knowingly allows to be
untruly stated, in a delivery order either that
the transaction to which it relates is not a
sale or transfer of property, or that the goods,
etc., to which it relates are not of the value
of 40 s. ; or
(£.) Makes, signs, or issues any delivery order
chargeable with duty, but not being duly
stamped; or
(c.) Knowingly, either himself, or by his servant
or any other person, delivers or procures or
authorizes the delivery of any goods, etc.,
mentioned in any delivery order which is not
duly stamped, or which contains to his know-
ledge any false statement with reference either
to the nature of the transaction, or the value
of the goods, etc., — he shall incur a fine of
(2.) But a delivery order is not, by reason of
the same being unstamped, to be deemed invalid
in the hands of the person having the custody of,
or delivering out, the goods, etc., therein men-
tioned, unless such person is proved to have been
party or privy to some fraud on the revenue in
relation thereto.
§ 71. The duty on a delivery order is, in the
absence of any special stipulation, to be paid by
the person to whom the order is given, and any
person from whom a delivery order, chargeable
with duty, is required, may refuse to give it unless
or until the amount of the duty is paid to him.

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