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sions, factories, oaths, affidavits, articles of
roup or sale, submissions, decreets-arbitral, and
all other instruments and writings whatsoever
relating solely to the bankrupt estate, and all
other deeds or writings forming part of the
proceedings ordered under the sequestration
(19 and 20 Vict. c. 79, § 184).
Note. — This exemption comprehends — (1.)
All conveyances for investing the trustee or
bankrupt with the estate for behoof of the
creditors. (2.) Discharges to the bankrupt,
and all deeds, etc., for re-investing him with
the estate. (3.) Powers of attorney, articles
of roup, etc., relating to the bankrupt estate.
A trustee was not exempt from the draft duty
granted by 21 Vict. c. 20.
Barracks. — Secretary of State for War authorized
to acquire lands for building barracks, and
otherwise localizing the military force, by Act
35 and 36 Vict. c. 68. Contracts, conveyances,
and other documents, in pursuance of, or with
a view to carrying into effect the purposes of
the Act, exempted (§ 12). Like exemption,
under 53 and 54 Vict. c. 23, § 11, Barracks
Act, 1890.
Board of Trade. — Management of foreshores
transferred to § 77 of 10 Geo. iv. c. 50, giving
exemption from stamp duty made applicable
(29 and 30 Vict. c. 62, § 7).
Book. — Assignment of copyright of, at Stationers'
Hall (5 and 6 Vict. c. 45, § 13).
Building Societies. — Kules and copies thereof
— power of attorney by trustee for transfer
of shares in public funds standing in his
name — receipt for dividend on public stock
or interest of exchequer bills — receipt for
money deposited or received from funds —
transfer of shares — bonds or other security to
be given to or on account of or by the
society — draft or order — appointment of agent,
or revocation of such appointment — any in-
strument or document in pursuance of Act.
The exemption not to extend to mortgages
(37 and 38 Vict. c. 42, § 41). As to subsisting
societies, see lb. § 7. This Act came into
effect on 2nd November 1874, and repeals 6
and 7 Will. iv. c. 32, except as regards sub-
sisting societies certified under 6 and 7 Will.
iv. c. 32, and not incorporated under 37 and
38 Vict. c. 42. By 54 and 55 Vict. c. 39, § 89,
the exemption under 6 and 7 Will. iv. c. 32,
shall not extend to a mortgage made after
31st July 1868, except a mortgage by a mem-
ber to a society for a sum not exceeding £500.
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, licence, or thing under
the Act, or any order or regulation made there-
under (41 and 42 Vict. c. 74, § 56).
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. Like exemption in 43
and 44 Vict. c. 34, § 11.
Church. — Conveyances or assurances in favour of
the Commissioners under the Act, and leases
granted under the powers of the Act for build-
ing additional places of worship in Highlands
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. iv.
c. 64, § 4; 24 and 25 Vict. c. 25, § 12 ; and see
40 and 41 Vict. c. 51, § 14).
East India. — No stamp duty shall be paid or
chargeable in respect of the transfer of any
stock or annuity to or from the Secretary of
State, pursuant to the provisions of Act 48
and 49 Vict. c. 25, § 18. The Act relates to
unclaimed India Stocks and unclaimed East
Indian Eailway Annuity and unclaimed rail-
way debentures (§ 10 East Indian Eailway
Company Purchase Act, 1872).
Friendly Societies. — Power of attorney by
trustee for transfer of money in public funds
standing in his name — order or receipt for
money contributed to or received from funds
— bond to or on account of society, or by
treasurer or other officer thereof — draft or
order — form of policy — appointment of agent,
or revocation of such — any document required
or authorized by Act or rules of society
(38 and 39 Vict. c. 60, § 15 (2)).
Income Tax. — Eeceipts, certificates of payment,
contracts of composition, affidavits, appraise-
ments, or valuations, made in pursuance of
Act 5 and 6 Vict. c. 35, § 179.
Indian Prize-Money Orders — for any less sum
than 40s. (29 and 30 Vict. c. 47, § 8).
Industrial Museum (Scotland). See Woods
and Buildings.
Mandate. — Heritors' Mandates to vote and act at
parochial boards (8 and 9 Vict. c. 83, § 22).
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 (ib. § 149). Mortgage of Mercantile
Marine Fund by Board of Trade (jib. §
425). All instruments and writings made
by direction of the General Lighthouse autho-
rities, 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).
Money Orders. — 43 and 44 Vict. c. 33, § 1.
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 — Postmaster - General. — Ever}'
deed, instrument, receipt, or document made
or executed for the purpose of the Post Office
by, to, or with Her Majesty or any officer of
the Post Office, shall be exempt from any
stamp duty imposed by any Act, past or
future, except where such duty is declared by
the deed or instrument, receipt or document,
or by some memorandum endorsed thereon,
to be payable by some person other than the
Postmaster-General, and except so far as any

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