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STAMP DUTIES.
11
for every entire quantity of 10S0
words contained therein above the first
1080 words, the progressive duty of
2s. 6d.
In such latter case' the duplicate or
counterpart is not available unless
stamped with a particular stamp for
denoting the payment of the full stamp
duty on the original deed or instrument,
which shall be impressed upon such, on
the same being produced, together with
the original deed or instrument, and on
the whole being duly executed and
stamped in all other respects. Dupli-
cates to have denoting stamp impressed,
are received by the Solicitor of Inland
Eevenue, Edinburgh. See afterwards.
Insurance Policies,
life.
Where the sum insured shall not exceed
£500,
Then for every £50, and any fractional
part of £50 £0 6
Where it shall exceed £500,
and shall not exceed £1000,
Then for every £100, and any
fractional part of £100 .". 10
Where it shall exceed £1000,
Then for every £1 000, and any
fractional part of £1000 10
16 and 17 Vict. c. 59.
FIRE.
Duty on each policy £0 1
Besides 3s. per cent, per annum on
every insurance made or renewed.
Exemptions. — Public hospitals ; also
agricultural produce, farming stock, and
implements of husbandry, provided the
insurance shall be effected by a separate
and distinct policy.
SEA.
Policy of insurance upon any voyage
whatever, for every £100, or fractional
part of £100, charged according to the
rates of premium on the sums insured,
viz. : —
s. d.
Not exceeding 10s. per cent 3
Exc. 10s. and not exc. 20s
Exc. 20s. and not exc. 30s 1
Exc. 30s. and not exc. 40s 2
Exc. 40s. and not exc. 50s 3
Exceeding 50s. per cent 4
But if the separate interests of two or
more distinct persons shall be insured
by one policy or instrument, then the
said respective duties, as the case may
require, shall be charged thereon, in
respect of each and even- fractional part
of £100, as well as in respect of every
full sum of £100, which shall be there-
by insured upon any separate and
distinct interest.
Policy of insurance, for every £100, or
fractional part of £100, insured for any
certain term or period of time: —
s. d.
Not exc. six calendar months.... 2 G
Exceeding six calendar months.. 4
Policj' of mutual insurance upon
any voyage whatever, - and not for
a period of time, for every £100,
or fractional part of £100, there-
by insured to any person or per-
sons 2 6
Leases.
Leases or Tacks of Lands or Heritable
Subjects.
*
f
t
s. d.
£
s. d.
£ s. d.
Rent not exceeding
£5
6
1


3
6
6
Ab.£5&notab.£10
12
„ 10 „ 15
1 6

9
18
„ 15 „ 20
2

12
14
„ 20 „ 25
2 6

15
1 10
„ 25 „ 50'
5
1
10
3
„ 50 „ 75
7 6
2
5
4 10
„ 75 „ 100
10
3

6
Where the same
shall exc. £100,
then for every
.
£50, and for any
frac. part of £50
5 01
10
3
As to the duties in the first column, if
the rent shall be under £20, and if a
sum of money, by way of fine, premium,
or grassum, shall be paid, the same duty
as on a conveyance on sale ; if the rent
shall be above £20, both the lease duty
and conveyance on sale duty. In the
case of a lease, to which the second and
third columns apply, where there is a
fine, premium, or grassum, and what-
ever the amount of rent, both the ad
valorem lease duty and conveyance on
sale duty.— 13 & 14 Vict. c. 97 ; and
17 & 18 Vict. c. 83.
Lease or Tack made for airy term or
period less than a year, at a rent re-
served or payable for the same, shall
be chargeable with the same ad valorem
duty as a lease or .tack, at a yearly
rent of the same amount as the sum so
* Term not exceeding 35 years.
t Above 35, but not above 100 years.
X Exceeding 100 years.

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