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34
STAMP DUTIES.
-
£0

6
£10

1

15

1
6
20

2

25

2
6
50

5

75

7
6
100

10

125

12
6
150

15

175

17
6
200
1


225
1
2
6
250
1
5

275
1
7
6
300
1
10

Where the amount or valne of the consideration for
the sale does not exceed £5,
Exceeding £5 and not exceeding £10
10 "
" 15
" 20 "
u 25 "
" 50 "
" 75
" 100 "
" 125 "
" 150 "
« 175 "
» 200 "
" 225 "
" 250 "
" 275 "
" 300, for every £50, and also
for any fractional part of £50, of
such amount or value, - - - 5
Conveyance or Transfer by way of security of
any property (except such stock or debenture stock
or funded debt as aforesaid), or of any security.
See Mortgage, &c.
Conveyance or Transfer of any kind not here-
inbefore described, 10s.
[Conveyance by trustees of residue of trust estate
in favour of beneficiaries — if containing transfer of
mortgages and bonds and other property, it vrill
be liable in respect of the transfer of mortgages
and bonds to duty of 6d. per cent., and in respect
of the other property 10s. If separate transfers
of stock, these will be liable to 10s. each.]
Copt or Extract (attested or in any manner
authenticated) of or from —
(1.) An instrument chargeable with any duty.
(2.) An original will, testament, or codicil.
(3.) The probate or probate copy of a will or codicil.
(4.) Any letters of administration or any confirma-
tion of a testament.
(5.) Any public register (except any register of
births, baptisms, marriages, deaths, or burials).
(6.) The books, rolls, or records of any court.
In the case of an instrument chargeable with any
duty not amounting to Is., the same duty as such
instrument.
In any other case, - - - - - Is.
Exemptions — (1.) Copy or extract of or from any
law proceedings.
(2.) Copy or extract in Scotland of or from the
commission of any person as a delegate or repre-
sentative to the convention of royal burghs or the
general assembly or any presbytery or church
court.
Copy or Extract (certified) of or from any re-
gister of births, baptisms, marriages, deaths, or
burials, ------ Id.
Exemptions — (1.) Copy or extract furnished by any
clergyman, registrar, or other official person pur-
suant to and for the purposes of any Act of Parlia-
ment, or furnished to any general or superintending
registrar under any general regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or reward.
Cost Book. Mines. See Transfer.
Counterpart. See Duplicate.
Covenant for securing the payment or repayment
of money or the transfer or retransfer of stock.
See Mortgage, &c.
Covenant in relation to any annuity upon the ori-
ginal creation and sale thereof. See Conveyance
on Sale, and § 75.
Covenant in relation to any annuity (except upon
the original creation and sale thereof), or to other
periodical payments. See Bond, Covenant, &c.
Covenant. — Any separate deed of covenant (not
being an instrument chargeable with ad valorem
duty as a conveyance on sale or mortgage) made
on the sale or mortgage of any property, and re-
lating solely to the conveyance or enjoyment of, or
the title to, the property sold or mortgaged, or to
the production of the muniments of title relating
thereto, or to all or any of the matters aforesaid.
Where the ad valorem duty in respect of the con-
sideration or mortgage money does not exceed 10s.,
a duty equal to the amount of such ad valorem
duty.
In any other case, ----- 10s.
[Crown. — Instruments relating to property of, liable
to same duty as instruments relating to property
of subject, § 5.]
Debenture for securing the payment or repayment
of money or the transfer or retransfer of stock.
See Mortgage, &c.
Debenture or Certificate to receive any draw-
back of duties of customs or excise, or any bounty
payable out of the revenue of customs or excise for
goods exported —
Where the drawback or bounty to be received does
not exceed £10, - - - - - Is.
Exceeding £10, and not exceeding £50, 2s. 6d.
Exceeds £50, ------ 5s.
Declaration of any use or trust of or concerning
any property by any writing, not being a deed or
will, or an instrument chargeable with ad valoren-
duty as a settlement, - - - - lOs.
Declaration (Statutory). See Affidavit.
Decreet Arbitral. See Award.
Deed whereby any real burden is declared or created
on lands or heritable subjects in Scotland, or con-
taining an obligation to infeft any person in heri-
table subjects in Scotland, undera clause of reversion,
as a security for money. See Mortgage.
Deed containing an obligation to infeft or seize in as
annuity to be uplifted out of heritable subjects in
Scotland. See Bond, Covenant, &c.
Deed of any kind whatsoever, not described in the
schedule, __--_- lOs
[Deed or Conveyance divesting trustees. See under
Conveyance.
[Deed. — Memorandum of association and articles of
association are liable to stamp dutv as deeds, 10s.
each. 25 and 26 Vict. c. 89, §§ il and 16.]
[Deed of Relinquishment of Superiority —
If in consideration of a sum of money. See Con-
veyance.
If gratuitous, ----- 10s.]
Defeazance. — Deed or other instrument of defeaz-
ance of any conveyance, disposition, assignation,
or tack, apparently absolute, but intended only as
a security for money or stock. See Mortgage
and § 105. (This section defines "Mortgage.")

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