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(51)
STAMP DUTIES.
Letter or Power of Attorney for sale, trans-
fer, or acceptance of any Government or Parlia-
mentary Stocks or Funds (27 Vict. c. 18 ; 27 and
28 Vict. cc. 56, 90), —
If the value of such stocks or funds exceed £20, £1.
If such value do not exceed £20, - - 5s.
[No Letter or Power of Attorney for sale, transfer,
or acceptance of Government or Parliamentary
Stocks, and duly stamped in that behalf, shall be
chargeable with any further duty by reason of its
containing authority for receipt of dividends on
such stocks (27 and 28 Vict. c. 90).]
Letter or Power of Attorney for receipt of
dividends or interest (of not less than £3 year!)')
of any Government or Parliamentary Stocks or
Funds, of the Stocks or Funds of the Secretary of
State in Council of India, or of India Promissory
Notes, or of the Stocks, Funds, or Shares of any
Joint-Stock or other Company or Society whose
stocks or funds are divided into shares and trans-
ferable:
If for receipt of one payment only, - - Is.
If for a continuous receipt, or for receipt of more
than one payment, 5s.
[No letter or other writing only containing a re-
quest or direction to a joint-stock or other company
or society, or to its officers, or to any banker, by
the owner of any stocks or shares of such company,
to pay the dividends or interest from such stocks,
to any person named in such writing, shall be
chargeable with duty (27 and 28 Vict. c. 90).]
Letter or Power of Attorney for receipt of
any money, or any cheque, note or draft for any
money, not exceeding £20 (except in the cases
aforesaid), or any periodical payment (other than
as aforesaid) not exceeding £10 yearly, - 5s.
Letter or Power of Attorney, Commission,
Factory, Mandate, or other like Instru-
ment (27 Vict. c. 18) — For the sole purpose of
authorizing any person to vote as proxy, or other-
wise, at one meeting of proprietors or .shareholders
of any joint-stock or other company, or of mem-
bers of any society or institution, or of contributors
to its funds, or at one meeting of any body exer-
cising a public trust in the United Kingdom, or to
vote at one parish meeting of heritors or proprietors
of real or heritable property in Scotland, - Id.
Letter or Voting Pat-ek, that is to say, any
instrument for purpose of voting by any person at
any such meeting, as aforesaid, in any part of the
United Kingdom, - - _ _ id.
[The penny stamp duty on a voting paper may be
denoted by adhesive stamp, which must be duly
cancelled by the person siguing the instrument (24
and 25 Vict. c. 91, § 27; 27 Vict, c. 18, § 14). Per-
sons signing or voting, or attempting to vote, under
itsauthority, if unstamped, penalty £50. Cannot be
impressed with an impressed stamp after being
signed (7 Vict. c. 21, § 6; 27 Vict. c. 18, § 14).]
Voting papers for M.P.s. for universities exempted.
Letter or Power of Attorney by any petty
officer, seaman, marine, or soldier serving as a
marine, or by his executors or administrators, for
receiving prize money or wages, - - Is.
Letter or Power or Attorney of any other
kind or Commission or Factory in the nature
thereof, - - - _ - £1 10s.
Exemptions. — Letter of Attorney, for the receipt of
dividends of any definite shares of Government or
Parliamentary Stocks producing a yearly dividend
of less than £3.
Letter or Power of Attorney filed in any ecclesias-
tical court.
Letter or Power of Attorney or Proxy filed in the
Courts of Probate in England and Ireland (29 and
30 Vict. c. 64, § 16).
See Proxy.
Licenses : —
License which shall be granted by any presbytery
or other ecclesiastical power in Scotland (55 Geo.
III. c. 184), _ _ _ . _ £2
No stamp duty after 12th August, 1867, shall be
chargeable for or upon any license to be granted
by any presbytery or other ecclesiastical power in
Scotland for the purpose of authorizing or enabling
an)' person to preach or exercise any other spiritual
function, there being no salary or emolument for or
attached to the exercise of the function for which
such license shall be granted (30 and 31 Vict,
c. 90, § 24).
Annual license to Bankers issuing notes, £30.
Attorneys, &c, admitted and practising, if in city
or county of Edinburgh, and in possession of office
three years or upwards, £9 ; if not so long, £4 10s.;
if resident elsewhere, and admitted for three years
or upwards, £6 ; if not so long, £3. Superin-
tendents of Private Lunatic Asylums (20 and 21
Vict. c. 71, § 28), for periods' not exceeding thir-
teen months, - 10s.
[The Licenses undernoted have been transferred to
the Excise : Appraisers ; Pawnbrokers ; Dealers in
Gold and Silver Plate; Owners, &c, of Patent
Medicines; House Agents; Sellers of Playing
Cards ; Hawkers ]
Mandate. See Proxy.
Marriage Contract. The leading head under
which marriage contracts are chargeable is Set-
tlement. Instruments, containing settlements of
lands, property, or other thing, besides settlement
of money or stock, are chargeable with duty in
respect of such, as if contained in a separate deed.
A marriage contract may therefore be liable to
different duties. If definite sums, and stocks, are
settled so as to give an interest to any extent which
shall certainly take effect, these are liable to the
ad valorem Settlement Duty. If an annuity is
provided to widows or others, it is liable to the
Bond of Annuitj' Duty. Obligations to pay sums
to widow, as for mournings, are liable to the ad
valorem Bond Duty. All settlements of property,
or other matters not liable to specific duty, will be
covered by one general deed duty, over and above
the other duties. An obligation by husband, to
pay sums to trustees for children, if any, would be
liable to the Bond Duty, not Settlement Duty,
being contingent. The stamp duty of 5s., imposed
by 55 Geo. III. c. 184, on a certificate of marriage,
and on a certificate of reception of the Holy Sacra-
ment, is repealed by the 28 and 29 Vict. c. 96, § 21.
Mortgages, Wadsets, Heritable Bonds, &c. :
Wadset, and heritable bond, disposition, assignation,
or tack in security affecting property heritable or
movable; infeftment of annual rent, without any
personal bond or obligation for payment of the

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