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the whole 10s., a further progressive duty equal
to the amount of such ad valorem duty.
And in every other case (except where any other
progressive duty is expressly charged thereon), a
further progressive duty of 10s.
But progressive duty is not chargeable on a deed
on which such duty was not imposed before the
Act of 1850.— 13 and 1-k Vict., c. 97.
i'EOTESTS. — Oil bill or note for s. d.
any sum less than £20 2
£20 and less than 100 3
100 — 500 6
500 or upwards, lU
Protest of any other kind, 5s.
And for every additional sheet, 5s.
i.-'eoxy to vote in joiut-stock company whose shares
are transferable, 2s. 6d.
liKCEiPTS for money amounting to £2 or up-
wards, Id.
The following provisions as to what shall be deemed
a receipt, and the exemptions from receipt duty by
55 Geo. III. c. 184, are still in force : —
Any note, memorandum, or writing whatever, given
upon the payment of money, whether signed or
not, shall be a receipt if it shall import or signify
that any sum of money, debt, or demand, or any
part thereof amounting to £2 or upwards has
been paid or settled ; and like documents given
upon payment by bills, drafts, promissory notes,
or other securities for money, are also receipts.
According to decisions, a simple acknowledgment
of a sum of money in loan, or of the correctness
of a debt, or of a deposit of money, is not liable to
stamp duty, either as a receipt or promissory note.
The judges held it essential to render a receipt
liable to duty that something formerly due had
been discharged. On this principle a receipt for
a sum of money as a donation to a religious or
charitable purpose, not being anything formerly
due, would not be liable. The Board of Inland
Revenue have intimated that they are to regard
such receipts as exempted.
Among the exemptions J'rom receipt duty are —
Receipts written on promissory notes, bills, drafts, or
orders for the payment of money, duly stamped.
Letters by the general post achnowledging the safe
arrival of any bills of exchange, promissory notes,
or other securities for money. I'his exemption is
repealed by 17 and 18 Vict. c. 83, § 13. The
eflect of tlie repeal is, that letters by the general
post are put on the same footing as letters de-
livered or sent otherwise. If they amount to ac-
knowledgments of the statutory description (that
is, whereby any sum of money, debt, or demand,
or any part thereof, amounting to £2 or upwards,
shall be expressed to have been paid, settled,
balanced, or otherwise discharged or satisHed, or
which shall import or signify such), — given for or
upon payments made by or with bills of ex-
change, drafts, promissory notes, or other securi-
ties for money, — they will be liable to the receipt
Receipts written on any bond, mortgage, or other se-
curity, or any conveyance, deed, or instrument what-
ever, duly sia^nped, acknowledging the receipjt of the
consideration money therein expressed, or the re-
ceipt of any principal money, interest, or annuity
thereby secured.
Note. — Stamps may be impressed or affixed. Where
adhesive stamps are affixed, the granter is required
to cancel the stamps by writing his name or ini-
tials on them. Penaltj- for omission, £10. Penalty
for removing adhesive stamps, or using them a
second time, or doing any fraudulent act to defraud
cf duty, £20.-16 and 17 Vict., c. 59, § 3, 4,
and 5.
Resignation. — Principal or original instrument of
resignation, or service, or cognition of heirs, or
charter, or sasine of any houses, lands, or other
heritable subjects holding burgage ; also instru-
ment of resi5;,uation of lands, &c., not held bur-
gage, 6s. Progressive duty, 5s.
Sasi:se. — Instrument of sasine given on any charter,
precept of dare constat, or precept from Chancerj',
or on any wadset, heritable bond, disposition, ap-
prising, adjudication of any heritable subjects not
of burgage tenure, 5s. Progressive duty, 6s.
ScHtDULK OR Inventoky or heritage, or moveables,
or containing the terms cf any proposed sale, lease,
&c., or regulations for the cultivation and man-
agement of any farm, &c., separate from and re-
ferred to in the lease, bond, deed, agreement, &c.,
chargeable with any stamp duty not exceeding
10s. — The same duty as shall be chargeable on
such lease, bond, agreement, &c., and where re-
ferred to in such, chargeable with a duty exceed-
ing 10s.; 10s. Progressive duty, 10s.
Scrip Certificate, after 4th Aug., 1S53, that is
to say, any document denoting or intended to
denote the right or title of the holder thereof, or
any person to any share or shares in any joint-
stock or other company, or proposed or in-
tended company, or any certificate declaring or
entitling the holder thereof, or any person to be
or become the proprietor of any share or shares
of or in any such company, where such certifi-
cate, or the right or title to such share or shares
shall be, or intended to be, transferable by the
delivery of such certificate, or otherwise than by
deed or instrument in writing, Id. — 16 and 17
Vict., c. 63.
Settlement. — Any deed or instrument, whether
voluntary or gratuitous, or upon any consideration
other than a bona fide pecuniary consideration,
whereby any definite and certain princijjal sum or
sums of monej', or any definite and certain shares
in any stocks or funds, shall be settled or agreed
to be settled upon or for the benefit of any person
or persons, either in possession or reversion, either
absolutely, or for life or other partial interest, or
in any other manner whatsoever, — if such sum or
sums, or the value of such share or shares, together,
shall not exceed in the whole £100 ; 5s.
And if the same shall exceed £100, then for every
£100, and fractional part of £100 ; os.
All such deeds which contain any settlement of
lands or other property, or any other thing besides
the settlement of such monej' or stock, shall be
chargeable with such further duty as any separate
deed containing such settlement of lands or other
property, or other thing, would have been charge-
able with, exclusive of the progressive duty.
And where there is more than one such deed charge-
able with any such duty exceeding £1, 15s., one of
them only shall be chargeable with the ad valorem
duty ; and also where any settlement shall be
made in pursuance of any previous articles charge-

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