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Exceeding £10 but does not exceed £2.5 3d.
Exceeding £25 but does not exceed £500 :
For every £50, and fractional part of
£50 Gd.
Exceeding £500 but does not exceed £1000 :
For every £100, and fractional part of
£100 Is.
Exceeds £1000 :
For every £1000, and fractional part of
£1000 10s.
Policy of Insurance against accident, and policy
of insurance for any payment agreed to be
made during the sickness of any person, or
his incapacity from personal injury, or by
way of indemnity against loss or damage of
or to any property Id.
(See Note a., p. 868.)
^Policy or Bond for superannuation annuity.
See Bond, etc. (8.).]
Power of Attorney. See Letter of Attorney.
Precept of Clare Constat to give seisin of lands
or other heritable subjects os.
Procuration — Deed or other instrument of ....10s.
Promissory Note. See Bank Note, Bill of
Exchange, and § 33 in Note.
Protest of any bill of exchange or promissory note :
Where the duty on the bill or note does not
exceed Is., the same duty as the bill or note.
In any other case Is-
(See Note a, p. 867.)
Proxy. See Letter or Power of Attorney.
fQuEEN — Instruments relating to private property
of, liable to same duties as instruments relating
to property of subjects, § 119.]
violence, or otherwise than from a natural cause,
or as compensation for personal injury, and in-
cludes any Notice or Advertisement in a news-
paper or other publication which purports to
insure the payment of money upon the death of or
injury to the holder, etc., only from accident or
violence, etc.
Penny adhesive stamp for policy oilier than sea or
life. — § 99. Duty of Id. on a policy, other than
sea or life, may be denoted by adhesive stamp,
to be cancelled by person by whom policy first
Composition for stamp duty on accident policies.
— § 116. Where impracticable or inexpedient to
require payment of duty of Id. on each policy of
insurance against accident, quarterly accounts may
be rendered to Inland Bevenue of sums paid in
respect of premiums, and duty at £5 per cent,
paid in respect thereof.
Penalty. — § 100. Every person who —
(1,) Beceives, or takes credit for, any premium,
etc., for any insurance other than sea, and does
not within one month thereafter make out and
execute a duly stamped policy ; or (2.) makes,
executes, or delivers out, or pays, or allows in
account, or agrees to pay or allow in account any
money in respect of any policy not duly stamped,
shall incur a fine of £20.
Assignation of life policy invalid unless duly
stamped, and stamp duty and penalty to be a debt to
Crown by person paying under unstamped assigna-
tion. — § 118 (1.) Assignment of life policy not to
confer on assignee, etc., right to sue for or give a
valid discharge unless duly stamped, aDd no pay-
ment to be made to person claiming under assigna-
tion not duly stamped.
(2.) If any payment made in contravention of
this section, the stamp duty not paid on assigna-
tion, with the penalty for stamping, to be a debt
to Her Majesty from person by whom payment
Beceipt given for, or upon the payment of, money
amounting to £2 or upwards Id.
Exemptions. — (1.) Beceipt given for money de-
posited in any bank, or with any banker, to be ac-
counted for and expressed to be received of the
person to whom the same is to be accounted for.
(2.) Acknowledgment by any banker of the
receipt of any bill of exchange or promissory
note for the purpose of being presented for
acceptance or payment.
(3.) Beceipt given for or upon the payment of
any parliamentary taxes or duties, or of money
to or for the use of Her Majesty.
(4.) Beceipt given by an officer of a public
department of the State for money paid by
way of imprest or advance, or in adjustment
of an account, where he derives no personal
benefit therefrom.
(5.) Beceipt given by any agent for money im-
prested to him on account of the pay of the array.
(6.) Beceipt given by any officer, seaman, marine,
or soldier, or his representatives, for or on
account of any wages, pay, or pension, due
from the Admiralty or Army Pay Office.
(7.) Beceipt given for any principal money or
interest due on an exchequer bill.
(8.) Beceipt written upon a bill of exchange or
promissory note duly stamped, or upon a bill
drawn by any person under the authority of
the Admiralty, upon and payable by tho
Accountant-General of the Navy.
(9.) Beceipt given upon any bill or note of the
Governor and Company of the Bank of England
or the Bank of Ireland.
(10.) Beceipt given for the consideration money
for the purchase of the stocks of Government,
etc., or of India, or of Bank of England, or
Bank of Ireland, or for any dividend paid on
same respectively.
(11.) Beceipt endorsed or otherwise written upon
or contained in any instrument liable to stamp
duty, and duly stamped, acknowledging the re-
ceipt of the consideration money therein ex-
pressed, or the receipt of any principal money,
interest, or annuity, thereby secured or therein
(12.) Beceipt given for drawback or bounty upon
the exportation of any goods or merchandise
from the United Kingdom.
(13.) Beceipt given for the return of any duty
of customs upon a certificate of over entry.
(See Note a.)
a. Interpretation of Receipt. — § 101 (1.) For-
purposes of Act the expression ' receipt ' means
and includes any note, memorandum, or writing
whatsoever whereby any money amounting to £2
or upwards, or any bill of exchange or promis-
sory note for money amounting to £2 or upwards,
is acknowledged or expressed to have been received
or deposited or paid, or whereby any debt or demand,
or any part of a debt or demand, of the amount of
£2 or upwards, is acknowledged to have been
settled, satisfied, or discharged, or which signifies
or imports any such acknowledgment, and whether
the same is or is not signed with the name of any
Duty may be denoted by adhesive stamp. — (2.) The
duty upon a receipt may be denoted by an adhesive
stamp, which is to be cancelled by the person by
whom the receipt is given before he delivers it out
of his hands.
Terms upon which receipts may be stamped after
execution. — § 102. A receipt given without being
stamped may be stamped with an impressed stamp
upon the terms following, that is to say :—

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