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STAMP DUTIES.
Schedule or Inventory of heritage or movables,
or containing terms of any proposed sale, lease, &c,
or regulations for cultivation and management of
any farm, &c, separated from and referred to in
lease, bond, deed, &c, chargeable with any duty
not exceeding 10s. — The same duty as shall be
chargeable on such lease, bond, cfc; and where
referred to in such, chargeable with a duty exceed-
ing 10s., ------ 10s.
Progressive duty, - 10s.
Scrip Certificate, after 4th August, 1853, the
duty of Id. imposed by 16 and 17 Vict. c. 63,
§ 8, repealed after 12thAugust, 1867 (30 and 31
Vict. c. 90, § 22).
Scrip. — Letter of allotment of any share of any
company, or in respect of any loan raised, or pro-
posed to be raised, by any such compan} 7 , or letter
of allotment issued or delivered in the United
Kingdom of any share of any foreign or colonial
company, or proposed company, or in respect of
any loan raised, or proposed to be raised, by or on
behalf of any foreign or colonial government, state,
company, or corporation ; including letter of re-
nunciation or other document, having effect of a
letter of allotment in favour of any person, Id.
Scrip Certificate or other document entitling
any person to become the proprietor of any share
of any company or proposed company, or scrip
certificate or other document issued or delivered
in the United Kingdom entitling any person to
become the proprietor of any share of any foreign
or colonial company or proposed company, Id.
Scrip or other document denoting, or intending to
denote, the right of any person as a subscriber in
respect of any loan raised, or proposed to be raised,
by any company, or any scrip or other document
issued or delivered in the United Kingdom denot-
ing, or intending to denote, the right of any per-
son, as a subscriber in respect of any loan raised,
or proposed to be raised, by or on behalf of any
foreign or colonial government, state, company,
or corporation, ----- Id.
[If a person sign, grant, issue, or deliver letter of
allotment, or scrip certificate, before the same
shall be duly stamped, to forfeit £20 (30 and 31
Vict. c. 90, § 21). The stamp applicable is the
impressed stamp, not adhesive.^
Settlement (13 and 14 Vict. c. 97; 27 Vict. c.
18): — Any deed, whether voluntary or gratuitous,
or upon any consideration other than a bona fide
pecuniary consideration, whereby any definite
principal sum of money (of any denomination or
currency whatever, or any definite shares in any
stocks or funds of whatever kind), shall be settled
or agreed to be settled upon or for benefit of any
person in possession or reversion, absolutely, or
for life or other partial interest, or in any other
manner, if such sum, or the value of such shares,
together, shall not exceed £100, - - 5s.
And if the same shall exceed £100, then for every
£100, and fractional part of £100, ■ - 5s.
[Bonds, debentures, policies of insurance, covenants,
or contracts settled or agreed to be settled shall be
deemed settlements of the principal sums of money
named in them. But on policies of insurance,
unless provision be made for keeping them up, the
duty charged shall be only on their value. For
the mode of ascertaining the value of foreign and
colonial stocks and currencies, &c, see the Act
27 Vict. c. 18, § 13.]
All such deeds which contain any settlement of
lands, property, or other thing besides the settle-
ment of such money or stock, shall be chargeable
with such further duty as any separate deed con-
taining such settlement of lands, property, or other
thing, would have been chargeable with, exclusive
of the progressive duty.
And where there is more than one such deed charge-
able with such duty exceeding £1 15s., one of
them only shall be charged with the ad valorem
duty; and where any settlement shall be made in
pursuance of previous articles chargeable with and
having paid such duty exceeding £1 15s., it is not
chargeable with the ad valorem duty; and the
deeds not chargeable with the ad valorem duty
shall be charged with the duty to which they are
liable under any more general description in the
stamp schedules; and on the whole being produced
duly executed and stamped, the latter shall also
be stamped with a particular stamp denoting the
payment of the ad valorem duty.
Exemptions from this ad valorem duty. — "Wills, testa-
ments, and testamentary instruments, and disposi-
tions mortis causa.
Testamentary Instruments, or dispositions mortis
causa (on and after 3rd April, 1860) (23 Vict. c.
15, § 7), are not chargeable with any stamp duty.
Transfer of Debenture Stock of any company.
For every £100, and any fractional part of £100
of the nominal amount of the stock transferred (31
and 32 Vict. c. 124, § 24), - - 2s. 6d.
Trustees : Appointment or assumption of new
trustees. See Deed.
Voting Papers. See Letter or Power of
Attorney, Commission, &c ; and Letter op.
Voting Paper.
Wadset. See Mortgages, &c.
Writ of Acknowledgment by person infeft of
lands in Scotland, in favour of heir or disponee of
a creditor fully vested in right of an heritable
security constituted by infeftment (16 and 17 Vict.
c. 63, § 6), 10s.
Writ of Acknowledgment (Schedule E of
Registration of Long Leases Act, 20 and 21 Vict.
c. 26) of heirs in lease (23 and 24 Vict. c. 143,
§41), - 5s.
Writ of Investiture, on Deed of Relinquishment
of Superiority, of lands held of a subject superior
(23 and 24 Vict. c. 143, § 41), - - 5s.
Writs of Confirmation — Resignation. See Chapter-
Writ of Clare Constat. See Precept of Clark
Constat.
Inventory Duty.
I. Personal Estate : —
Every person who shall, as executor or otherwise,
enter upon possession or management of a personal
or movable estate in Scotland of any deceased
person, in whole or in part, shall, within six
months, exhibit upon oath in the Commissary
Court an inventory, duly stamped, of all the per-

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