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STAMP DUTIES.
venting frauds or evasions thereof, or for any other
matter or thing relating thereto —
Where tlie penalty of the bond does not exceed
£150, the same ad valorem duty as a bond for the
amount of the penalty. See Mortgage.
In any other case, - - - - 5s.
Exemption. — Bond with relation to obtaining draw-
back 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 sea-
man, marine, or soldier, dying in the service of Her
Majesty.
(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 docs
not exceed £300, the same ad valorem duty as a
bond for the amount limited. See Mortgage.
In any other case, _ - - _ 10s.
Bond, accompanied with 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, a'ssignation,
or tack, apparently absolute, but intended only as
a security. See Agreement as to Mortgage,
and Mortgage, &c.
Building Societies, exemption in favour of, see
p. 57.
Capital. See Companies.
Certificate to be taken out yearly by eveiy person
admitted or enrolled as a law agent, writer to the
.signet, or notary public :
If such person practises or carries on his 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 10s.
If business carried on beyond above-mentioned
limits, and if admitted, &c., for three years or up-
wards, ------- £6
If not so long admitted, &c. - - - £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 from thence to any
other port for the more convenient exportation
thereof, where such certificate is issued for enabling
a person to obtain a debenture or certificate entit-
ling him to receive any drawback of any duty of
cu-stoms, - - - - - -4 s.
Certificate of Registration of alkali works,
annual £6. (44 and 45 Vict. c. 37, § 11.)
Certificate of Eegistration of sulphuric acid
works and other works, as in schedule to Act,
annual £3. (44 and 45 Vict. c. 37, § 11.)
Charter, Feg. See Feu-Contract.
Charter of Novodamus, - - - 5s.
Charter, Precept, or other writ by progress as a
title to land, is abolished. But charters of novo-
damus, or precepts or writs from Chancery, or of
dare constat, or writs of acknowledgment, are ex-
cepted.— 37 and 38 Vict. c. 94, § 4.
Charter-Party, - - _ _ 6(1.
Cheque. See Bill of Exchange.
Clare Constat. See Precept.
Colonial Securitv. Gee Marketable Security,
Commission to any officer in the army, or in the
corps of Royal Marines, - - - £1 10s.
To any officer in the navy, - - 5s.
Exemption. — Commission to any officer of militia
yeomanry, or volunteers.
Commission of Lunacy, _ _ _ gg.
Commission to act as a notary public, - £20.
Coji.MissioN. See Letter or Power of At-
torney.
Companies (Limited Liability). — Memorandum
of Association and Articles of Association. See
Deed.
Companiks (Limited Liability under the Com-
panies Acts). — Statement of amount which is to
form the nominal share capital of any company to
be registered with limited liability shall be de-
livered to Registrar of Joint Stock Companies,
and statement of amount of any increase of regis-
tered capital of any company, registered or to be
registered with limited liability, shall be delivered
to said Registrar. Such statement to be charged
with, for every £100 and fraction of £100 over
any multiple of £100 of amount of such capital
or increase of capital, 2s. — § 112.
Companies (Limited Liability otherwise than
UNDER THE Companies Acts). — Statement of
amount of nominal share capital of any corporation
or companj', where by Letters Patent or any Act
liability of shareholders is limited otherwise than
by registration with limited liability under the law
in that behalf, to be delivered to Commissioners
of Inland Revenue within one month after date
of Letters Patent or passing of Act ; and State-
ment of increase of amount of nominal share capital
of any corporation or company, existing or to be
hereafter formed, authorized by Letters Patent or
Act, to be delivered to said Commissioners within
like period. Such statement to be charged with,
for every £100 and fraction of £100 over any
multiple of £100 of amount of capital or increase
of capital, 2s.— § 113.
Constat of Letters Patent. See Exejiplification.
Contract. See Agreement.
Contract Note for or relating to the sale or pur-
chase of any stock or marketable security of the
value of £5 and under £100, - - - Id.
£100 or upwards, ----- 6d.
CoNVEY'ANCE or Transfer, whether on sale or
otherwise : —
(1.) Of .any stock of the Bank of England, 7s. 9d.
(2.) Of any stock of the Government of Canada,
inscribed in books kept in United Kingdom, or of any
colonial stock to which the Colonial Stock Act, 1877,
applies, for every £100, and also for any fractional
part of £100, of the nominal amount transferred,
2s. 6d.
Composition for stamp duty on transfers of such
Canadian or Colonial Stocks, § 114. — Government
of Canada or other colony shall compound for stamp
duty on transfers of any such stock by paying Is. 3d.
for every £10, and any fraction of £10 of nominal
amount of stock inscribed in name of each holder
at date of composition. And, in addition, when
period for redemption, &c.. exceeds 60 but is under
100 years from that date, 3d. for each £10 and frac-
tion; when period exceeds 100 years, or is indefinite,
Gd. Transfers of stock compounded for exempt.
Conveyance or Transfer on sale of any property
(except such stock as aforesaid), where the amount

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