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24
STAMP DUTIES.
money secured ; letter of reversion or back bond,
for qualifying absolute conveyance of property ; and
any deed whereby a real burden shall be created
on heritable subjects, as a security for any definite
sum not exceeding s. d.
£50 1 3
Exceeding 50 and not exceeding £100 2 6
" 100 " 150 3 9
" 150 " 200 5
'« 200 " 250 6 3
" 250 " 300 7 6
And where the same exceeds £300, for every £100,
and fractional part of £100, - - 2s. 6d.
Where the deed is made as security for repayment
of money ' to be lent,' or paid, ' or which may
become due upon account current,' with or without
any sum already advanced or due, other than sums
to be advanced for insurance of property comprised
in such security agiiinst fire, or for insurance of life,
or for renewal of grant or lease upon dropping of
life, pursuant to deed whereby estate or interest
held upon such life is granted, assigned, or assured,
or whereby any annuity is granted or secured for
such life:
If the amount secured or recoverable ' is limited ' —
The same duty as on a wadset for such limited sum.
And if the amount 'is uncertain' and 'without
limit,' then the deed shall be available as security
for such an amount only as the ad valorem duty
of the stamp will cover.
And where the deed is made as security for transfer
of government or parliamentary stocks, or of the
Bank of England, or Ireland, or of the East India
or South Sea Company, or any other company, in
consideration of stock or money lent, or due, or
forborne to be paid, being payable — The same
duty as on a mortgage for a sum equal to the value
of the stock secured according to the average price
at the date of the mortgage, or on any of the ten
days preceding, or on the latest day on which there
has been a sale.
And where the deed shall be made as a security for
payment of money, and for the transfer of stocks
— The ad valorem duty shall be charged in respect
of each.
And in case the deed shall be made, as security for
payment or transfer, to different persons, of sepa-
rate sums or shares — The ad valorem duty shall
be charged for each separate sum or share, and
not upon the aggregate amount.
And where the deed shall be made as security for
payment of any annuity, or any sum by way of
repayment, satisfaction, discharge, or redemption
of any sum lent or paid, in the nature of a loan
to be repaid, discharged, or redeemed — The same
duty as on a mortgage for the sum of money so lent
or paid.
Transfer, assignation, or disposition of mortgage,
wadset, or like security, &c, after 5th July, 1SC5:
For every £100, or fractional part of £100, of the
amount or value of the principal money or stock
already secured, thereby transferred, assigned, or
disponed, ------ 6d.
And where any further sum of money or stock shall
be added to the principal already secured — The
same duty as on a wadset, &c, for the amount or
value of such furtlier money or stock (28 and 29
Vict. c. 96, § 17).
[It is not chargeable with further duty (except
progressive duty) by containing additional security
for payment or transfer of such money, stock, in-
terest, or dividends, or any new covenant, or other
matter in relation to such money, stock, interest,
or dividends.]
Any deed for the ' further assurance ' only of pro-
psrty constituted a security, by deed which has
paid the ad valorem duty —
Also any deed made as additional security for any
sum, &c, so secured—
Where the total value already secured does not
exceed £1400 — The same duty as on a wadset for
the amount.
And in any other case, £1 15s.
If any sum be added to the principal, the deed is
chargeable only (exclusive of progressive duty)
with the ad valorem duty on wadsets, &c, in
respect of such further sum.
Reconveyance, surrender, discharge, or renuncia-
tion of wadset, or other such securit3', or of the
benefit thereof, or of the money or stock secured —
Where the principal shall not exceed £1400 — The
same duty as on a wadset for the amount.
And in any other case, £1 15a.
Newspapers (18 Vict. c. 27). — Any newspaper
printed on one sheet not exceeding 2295 inches in
superficies (that is, one side of the paper, excluding
the margin), ------ Id.
[A supplement printed on one sheet, and with the
newspaper not exceeding 2295 inches, is free of
duty.]
Any other supplement not exceeding 1148 in., Jd.
Any two supplements, each printed on one sheet,
and together not exceeding 2295 inches, each ^d.
Notarial Act, any (24 & 25 Vict. c. 91, § 25). Is.
And for every sheet or piece of paper, parchment,
or vellum on which it shall be written, after the
first, ------- Is.
[The notarial instrument in favour of a party not
the original grantee or assignee of the lease in
security (Sch. C), and the notarial instrument in
favour of heir in recorded lease, &c. (Sch. F, Regis-
tration Long Leases Act, 20 and 21 Vict. c. 26),
are liable to this duty; and also
Notarial Instruments, under Heritable Securities
and Lands Titles Acts (8 and 9 Vict. c. 31; 21
and 22 Vict. c. 76 ; 23 and 24 Vict. c. 143). See
Earl of Eglinton, 12 Law Times Reports, 707.]
Passport (21 Vict. c. 24), - - - 6d.
Patent, Letters : — Letters for inventions (10
Vict. c. 5) :—
On petition for grant, - - - £5
On certificate of record of notice to pro-
ceed, ------ 5
On warrant of law officers, - - 5
On the sealing, - - - - 5
On specification, - - - - 5
On the letters patent, or a duplicate
before expiration of third year, - - 50
On the letters patent, or duplicate before
expiration of seventh year, - -100
On certificate of record of notice of
objections, - - - - -200
On certificate of every search and in-
spection, - - - - -010








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