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STAMP DUTIES.
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interest for any principal. sum secured by a duly
stamped instrument, nor rent reserved by a lease or
tack :
For a deiinite and certain period, so that the total
amount to be ultimately payable can be ascertained
— tlie same ad valorem duty as a bond or covenant
■^ for such total amount. See Mortgage, &c. (1.)
^For the term of life, or any other indefinite period —
For every £5, and also for any fractional part of £5,
of the annuity or sum periodically payable, 2s. 6d.
(2.) Being a collateral or auxiliary or additional or
substituted security for any of the above-mentioned
purposes, where the principal or primary instrument
is duly stamped :
Where the total amount to be ultimately payable
can be ascertained, the same ad valorem duty as a
bond or covenant of the same kind for such total
amount. See Mortgage, &c. (2.)
In any other case —
For every £5, and also for any fractional part of £5,
of the annuity or sum periodically payable, - 6d,
Bond given pursuant to the directions of any Act of
Parliament, or by the directions of the Commis-
sioners of Customs or Inland Revenue, or any of
their officers, for or in respect of any of the duties
of customs or excise, or for preventing frauds or
evasions thereof, or for any other matter or thing
relating thereto —
Where the penalty of the bond does not exceed £150,
the same ad valorem duty as a bond for the amount
of the penalty. See Mortgage.
And in any other case, - - - - 5s.
Exemptions. — (1.) Bond with relation to obtaining
drawback of duties in respect of goods exported.
Bond on obtaining confirmation of testament, - 5s.
Exemptions. — (1.) Bond given by the widow, child,
father, mother, brother, or sister, of any common
seaman, mariner, or soldier, slain or dying in the
service of Her Majesty, her heirs or successors.
(2.) Bond given by any person where the estate to
be administered does not exceed £100 in value.
Bond of any kind whatsoever not specifically charged:
where the amount limited to be recoverable does not
exceed £300, the same ad vcdorem duty as a bond
for the amount limited. See Mortgage, &c.
In any other case, - - - - - 10s.
Bond, accompanied with a deposit of title-deeds, for
making a mortgage, wadset, or other security on
any estate or property therein comprised. See
Mortgage, &c.
Bond, Declaration, or other Deed or Writing
for making redeemable any disposition, assignation,
or tack, apparently absolute, but intended only as
a security. See JIoktgage, &c.
[Building Societies, exemption in favour of, re-
stricted to mortgages by members not exceeding
£500. See under Mortgage, § 112.]
Certificate to be taken out yearly by every person
admitted or enrolled in Scotland as a writer to the
signet, solicitor, agent, attorney, procurator, or
notary public :
If such person practises or carries on business within
the city or shire of Edinburgh, and if admitted, &c.,
for three years or upwards, _ _ _ £9.
If not so long admitted, &c., - ~ £4 IQs,
If business carried on beyond the above-mentioned
limits, and if admitted, &c., for three years or up-
wards, ------- £6.
If not so long admitted, &o., - _ - £3,
Certificate of any goods, wares, or merchandise
having been duly entered inwards, which shall be
entered outwards for exportation at the port of
importation, or be removed thence to any other
port for the more convenient exportation thereof,
where such certificate is issued for enabling any
person to obtain a debenture or certificate entitling
him to receive any drawback of any duty or duties
of customs, or any part thereof, - - - 4s.
Certificate of the registration of a design, - £5.
Charter of resignation, or of confirmation, or of
novadamus, or upon apprising, or upon a decreet of
adjudication or sale, - - - - 5s.
Charter-Party, or any agreement or contract for
the charter of any ship or vessel, or any memoran-
dum, letter, or other writing, between the captain,
master, or owner of any ship or vessel, and any
other person, for or relating to the freight or con-
veyance of any money, goods, or efiects on board of
such ship or vessel, - - - - - 6d.
Clare Constat. See Precept.
Collation. See Appointment, &c., to ecclesiasti-
cal benefices.
Commission granted by Her Majesty, her heirs or
successors, or by any person or persons duly author-
ized by her or them, to any ofncer in the army or
in the corps of Royal Marines, - - £1 10s.
Commission granted by the Lords Commissioners of
the Admiralty to any officer in the navy, - 5s.
Commission or Deputation granted by the Com-
missioners of Inland Revenue, - - £1 10s.
CoMJiissioN or Deputation granted by Commis-
sioners of Customs, except first appointment of
out-door officers, &c., 35 and 36 Vict. c. 20,
§ 3, - - - - - - £1 10s.
Commission of Lunacy, - - - - 5s.
Commission to act as a notary-public in Scotland,
£20. See Admission.
Commission in the nature of a power of attorney in
Scotland. See Letter or Power of Attorney.
Constat of Letters Patent. See Exemplification.
Contract. See Agreement.
Contract Note. — Any note, memorandum, or writ-
ing, commonly called a " contract note," or by
whatever name the same may be designated, for or
relating to the sale or purchase of any stock or
marketable security of the value of £5 or up-
wards, ------- Id.
Conveyance of Transfer, whether on sale or
otherwise —
(1.) Of any stock of the Governor and Company of
the Bank of England, - - - - 7s. 9d.
(2.) Of any stock of the East India Compy., £1 10s.
(3.) Of any debenture stock or funded debt of any
company or corporation, for every £100, and also
for any fractional part of £100, of the nominal
amount transferred, - - - - 2s. 6d.
Conveyance or Transfer on sale of any property
(except such stock or debenture stock or funded
debt as aforesaid),
B

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