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STAMP DUTIES.
169
or value of the consiJeration for tlie sale does not
exceed -
-
-
- £5
£0

G
Exceeding £o and
not exceed
ng 10

1

" 10
"
15

1
G
" " 15
((
20

2

" 20
a
25

2
6
25
i(
50

6

" 60
«
75

7
6
" 75
a
100

10

" 'loo
i'(
125

12
6
125
u
150

15

150
"
175

17
6
" 175
K
200
1


" 200
((
225
1
2
G
225
a
250
1
5

" 250
a
275
1
7
G
" 275
"
300
1
10

" 300, for
every
£50, and also
for any fractional
part of £50
of such
amount or value,
-
-
-

5

Composition for stamp duty by County Councils,
Corporations, and Companies, § 115. — (1.) Any
County Council, corporation, or company, may enter
into agreement with Commissioners, if Commissioners
in their discretion think proper, for delivery of an
account showing nominal amount of stock and funded
debt, or amount paid up, and immediately thereafter
an account shall be delivered and a like account half-
yearly in each year. (2.) Agreement to specify officer
by whom accounts are to be delivered. (3.) There
shall be charged on aggregate amount in every half-
yearly account for every £100 and fraction thereof,
6d. Transfers of such stock and funded debt, and
share warrants or stock certificates relating thereto,
exempt. (4.) Duty not paid on delivery of account
to be a debt to Her Majesty. (5.) In case of wilful
neglect to deliver account, or pay the duty, County
Council, &c., liable to pay 10 per cent, on duty, and
a like sum monthly after first month while neglect
continues. (6.) Where agreement entered into. County
Council," &c., may, in addition to fee for registration,
require payment of an amount not exceeding amount
of duty payable if no agreement has been entered
into. Second Schedule, First Part. (1.) Account
to be in such form and contain such particulars as
Com.missioners require. (2.) Every account to be a
full and true account of stock and funded debt ex-
isting at delivery of account, and of amount in respect
whereof payment has been made if whole sums in re-
spect thereof have not been paid. (3.) In case of
company or corporation formed within United King-
dom having register abroad, account not to include
stock or funded debt for time being registered abroad.
(4.) In case of colonial or foreign company or cor-
poration having register in United Kingdom, only
stock or funded debt registered therein to be entered
in account. (5.) When first half-yearly account de-
livered between two half-yearly days, duty to be
charged on proportion of period. (6.) Accounts to
be delivered to Commissioners within seven days
before 1st February and 1st August in each year.
(7.) Duty to be paid on delivery of account.
Transfer of share registered in Colonial Register
under Companies (Colonial Registers) Act, 1883.
Such to be deemed transfer of property situated out
of United Kingdom, and, unless executed in United
Kingdom, to be exempt from British stamp duty. —
46 and 47 Vict. c. 30, § 3 (7) (a).
Contract or Agkeebient for sale, under certain
exceptions, liable to this duty.
Co^'VEYANCE or Transfer by way of security of
any property (except such stock as aforesaid), or
of any security. See Mortgage, &c., and Mar-
ketable Security.
CoxvEYAXCE or Transfer of any kind not herein-
before described, ICs.
Conveyance by trustees of residue of trust estate
in favour of beneficiaries — if containing transfers of
mortgages and bonds and other property, it will be
liable in respect of the transfer of mortgages and
bonds (not being marketable securities) to duty of 6d,
per cent., and in respect of the other property, 10s.
If separate transfers of bank and other stocks, these
will be liable to 10s. each. But see ante as to Trans-
fers of Bank of England Stock, &c., which are liable
to special duties.
Cory or Extract (attested or in any manner
authenticated) of or from —
(1.) An insti-ument 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 confir-
mation of a testament.
(5.) Any public register (except any register of
births, baptisms, marriages, deaths, or burials).
(G.) The books, rolls, or records of anj"- 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 of or from the commission
of any person as a delegate or representative to the
convention of royal burghs or the general assembly
or any presbytery or church court.
Copy or Extract (certified) of or from any register
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, or furnished
to any general or superintending registi'ar 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.
County, Corporation, or Company Stock. See
Conveyance or Transfer.
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.,and Marketable Security.
Debenture or Certificate to receive any draw-
back payable out of the revenue of customs or
excise for goods exported —
Where the allowance to be received does not ex-
ceed £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 valorem
duty as a settlement, - - - - 10s,
Declaration (Statutory). See Affidavit.
Decreet Arbitral. See Award.
/2

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