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32
STAMP DUTIES.
Akticles of Clerkship whereby any person first
becomes bound to serve as a clerk, in ord r to his
admission as a writer to the signet, or as a solicitor,
agent, or attorney in the Court of Session, Justi-
ciary, or Commission of Teinds in Scotland, £60 ;
as a procurator or solicitor in any inferior court in
Scotland, . - - - - - 2s. 6d.
Articles of Clerkship, whereby any person, having
been before bound by duly stamped articles to serve
as a clerk in order to his admission in any of the
courts aforesaid, and not having completed his
service so as to be entitled to such admission,
becomes bound afresh for the same purpose, 10s.
Assignment or Assignation. See SIortgage,
&c., and Conveyance.
Attorney. See Letter of Attorney.
Award or Decreet- Arbitral in Scotland, where
the amount or value of the matter in dispute does
not exceed £5,
- - _
-
£0
3
Exceeding £5, not
exceeding £10,
-

6
10,
20,
-
1

20,
" 30,
-
1
6
30,
" 40,
-
2

40,
" 50,
-
2
6
50,
" 100,
.
5

100,
" 200,
-
10

200,
" 500,
-
15

600,
" 750,
-
1

750,
" 1000,
-
1 5

And where it exceeds £1000, and in any
other case not above provided for.
Bank Note —
For money not exceeding £1.
Exceeding £1, not exceeding £2,
- 1 15
2
5
10
20
30
50
5,
10,
20,
30,
60,
100,
Os.
5d.
Os.
lOd.
Is.
3d.
Is.
9d.
23.
Od.
3s.
Od.
5s.
Od.
8s.
6d.
-
Id.
Bill of Exchange — Payable on demand,
£Bill of exchange or promissory note drawn after
14th August, 1871, payable at sight or presenta-
tion, shall bear the same stamp as and shall be
deemed to be a bill of exchange or promissory note
payable on demand, 34 and 35 Vict. c. 74, § 2.
Bill so payable, dated between 1st January, 1871,
and 14th August, 1871, both dates inclusive,
stamped as bill on demand on payment of addi-
tional duty, shall be admitted as evidence, § 4.]
An Order for the payment of any sura of money by
a bill of exchange or promissory note, - - Id.
An Order for the delivery of any bill of exchange or
promissory note in satisfaction of any sum of
money, ------- Id.
An Order for the payment of any sum of money out
of any particular fund which may or may not be
available, or upon any condition or contingency
which may or may not be performed or happen, Id.
An Order for the payment of any sum of money
weekly, monthly, or at any other slated periods, Id.
An Order for the payment by any person at any
time after the date thereof of any sum of money,
and sent or delivered by the person nutking the
same to the person by whom the payment is to be
made, and not to the person to whom the payment
is to 1)6 made, or to any person on his betalf. Id.
Bill op Exchange of any other kind whatsoever
(except a bank note) and Promissory Note of
any Jiind whatsoever {except a hank note)- — drawn,
or expressed to be payable, or actually paid, or
endorsed, or in any manner negotiated in the
United Kingdom, where the amount or value o*'
the money for which the bill or note is drawn oi
made does not exceed £5, - - - Os. Id.
Exceeding £5, and not exceeding £10, - Os. 2d.
" 10, " 25, - Os. 3d.;
" 25, " 50, - Os. 6d.i
" 50, " 75, - Os. 9d.
" 75, " 100, - Is. Od.
For every £100, and also for any fractional
part of £100, of such amount or value, - Is. Od.
Exemptions. — (1.) Bill or note issued by the Bank
of England or Bank of Ireland.
(2.) Draft or order by a banker in United Kingdom
upon another banker in United Kingdom, not pay-
able to bearer or to order, and used solely for the
purpose of settling or clearing any account between
such bankers.
(3.) Letter written by a banker in United Kingdom
to any other banker in United Kingdom, directing
the payment of any sum of money, the same not
being payable to bearer or to order, and such letter
not being sent or delivered to the person to whom
payment is to be made, or to any person on his
behalf.
(4.) Letter of credit granted in United Kingdom
authorising drafts to be drawn out of United
Kingdom payable in United Kingdom.
(5.) Draft or order drawn by the Accountant-
General of the Court of Chancery in England or
Ireland.
(6.) Warrant or order for the payment of any
annuity granted by the Commissioners for the
Eeduction of the National Debt, or for the pay-
ment of any dividend or interest on any share in
the Government or Parliamentary stocks or funds.
(7.) Bill drawn by the Lords Commissioners of the
Admiralty, or by any person under their authority
(see 35 and 36 Vict. c. 20, sec. 7), upon and pay-
able by the Accountant-General of the Navy.
(8.) Bill drawn (according to a form prescribed by
Her Majesty's orders by any person duly authorized
to draw the same) upon and payable out of any
public account for any pay or allowance of the army
or other expenditure connected therewith.
(9.) Coupon or warrant for interest attached to and
issued with any security.
Bill of Lading of or for any goods, merchandise, or
effects to be exported or carried coastwise, - 6d.
Bill of Sale. — Absolute — See Cohvetance on
Sale. By way of Security. — See JMortgage, &c.
Bond for securing the payment or repayment of
money, or the transfer or retriir.ufer of Stock. See
Mortgage, &c.
Bond in relation to any annuity upon the original
creation and sale thereof. See Conveyance on
Sale.
Bond, Covenant, or Instrument of any kind
whatsoever.
(1.) Being the only or principal or primary security
for any annuity (except upon the original creation
thereof by way of sale or security), or of any sum
or sums of money at stated periods not being

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