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170
STAMP DUTIES.
Deed containing an obligation to infeft any person
in an annual rent or other heritable subjects under
a clause of reversion, as a security for money, or
wliereby any real burden is declared or created on
lands or heritable subjects. See Mortgage.
Deed containing an obligation to infeft or seize in
an annuity to be uplifted out of heritable subjects
in Scotland. See Bond, Covenant, &c.
Deed of. any kind whatsoever, not described in the
schedule, ------ 10s.
Deed divesting trustees. See under Conveyance.
Deed — Memorandum of association and articles of
association liable to deed duty, 10s. 25 and 26
Vict. c. 89, §§ 11 and 16.
Deed of Assumption liable to 10s. as appointment
of a new trustee, and 10s. for conveyance of pro-
perty.— ^acZ^eM, 37 L. T., 612, 12th Januaiy,
. 1878.
Deed of Relinquishment of Superiority —
If in consideration of a sum of money. See Con-
veyance on Sale.
If gratuitous, ----- lOs.
Defeazance. — Instrument of defeazance of any
conveyance, disposition, assignation, or tack, ap-
parently absolute, but intended only as a security
for money or stock. See Mortgage.
Delivery Order, - - - - Id.
Deposit of Title-Deeds, See Mortgage.
Deputation or Appointment of a gamekeeper, lOs.
Dkentail, Instrument of, - - - 10s.
Disposition. See Conveyance.
Disposition containing a clause declaring all or
part of price a real burden, liable to conveyance
on sale duty and mortgage duty.
Disposition containing constitution of feu or ground
annual right liable to sale duty.
Disposition in Security. See Mortgage.
Dock Warrant. See Warrant for Goods.
Docket made on passing any instrument under the
Great Seal of the United Kingdom, - 2s.
Draft for money. See Bill of Exchange.
Duplicate or Cottnterpart of any instrument
chargeable with any duty. Where such duty does
not amount to 5s., the same duty as the original
instrument: in any other case, 5s. (See § 72.)
It is not to be deemed duly stamped unless stamped
same as original, or has the stamp impressed
denoting the original duly stamped.
DwELLiNG-HousEs Act, 18 and 19 Vict. c. 88. —
Leases under, and transfers thereof, may have the
duties impressed on paper, or denoted by special
adhesive stamp.— 18 and 19 Vict. c. 88, § 21.
EiK to a revision. See Mortgage, &c.
Equitable Mortgage. See Mortgage, and
Agreement as to Mortgage of Stock.
Exchange or Excambion. Instruments effecting,
§ 73. Where, upon the eschange of heritable
property for other heritable property, or upon the
partition or division of heritable property, any
consideration exceeding £100 is given for equality,
principal or only instrument is chargeable with ad
valorem conveyance on sale duty for such con-
sideration, and that duty only. Principal instru-
ment to be ascertained, and other instruments to
be charged under §§ 58 (3.) and 61 (1).
In any other case, - - - - lOs.
Exemplification or Constat, under the Great
Seal of the United Kingdom of Great Britain and
Ireland, of any letters patent or grant made or to
be made by Her Majesty, or by any of her royal
predecessors, of any honour, dignity, promotion,
franchise, liberty, or privilege, or of any lands,
office, or other thing whatsoever, - - £b.
Extract. See Copy or Extract.
Factory, in the nature of a letter or power of
attorney in Scotland. See Letter or Powef.
OF Attorney.
Faculty to act as a Notary Public, - £20.
Feu-Contkact and Feu-Charter. See Con-
veyance ON Sale. Duty on total amount which
will or may, according to the terms of sale, be
payable during twenty years after date of instru-
ment.
Foreign Security and Foreign or Colonial
Share Certificate. See Marketable Secu-
rity.
Further Charge or Further Security. See
Mortgage, &c.
Gift. — Grant. See Crown.
Graxt or Letters Patent under the Great Seal
or wafer Great Seal of the United Kingdom, or
under the Seal kept and used in Scotland in place
of the Great Seal formerly used there —
Of the honour or dignity of a duke, £350 ; of a
marquess, £300 ; of an earl, £250 ; of a viscount,
£200 ; of a baron, £150 ; of a baronet, £100.
Of any franchise, liberty, or privilege to any person
or body politic or corporate, - - - £30.
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty, - - - - - £100.
Grant or License under the sign manual to take
and use a surname and arms, or a surname only —
In compliance with the injunctions of any will or
settlement, ------ £bQ.
Upon any voluntary application, - - £10.
Grant of arms or armorial ensigns only, under the
sign manual, or by King of Arms, - £10.
Grant of the custody of the person or estate of s.
lunatic, - - - - - - £2
Heritable Bond. See Mortgage, Sec.
Insurance. See Policy.
Joint Stock Companies.- — Memoranduim of
Association and Articles of Association
liable to deed duty of 10s. — 25 and 26 Vict. c. 39,
§§ 11 and 16.
Lease or Tack —
(1.) For any definite term not exceeding a year :
Of any dwelling-house or part of a dwelling-house,
at a rent not exceeding the rate of £10 per annum, Id.
(2.) For any definite term less than a year:
(a.) Of any furnished dwelling-house or apartments
where the rent for such terms exceeds. £25, 2s. 6d.
(6.) Of any lands, tenements, or heritable subjects,
except or otherwise than as aforesaid, the same duty
as a lease for a year at the rent reserved for the
definite term.
(3.) For any other definite term or for any in-
definite term —
Of any lands, tenements, or heritable subjects —
Where the consideration, or any part of the con*
sideration, moving either to the lessor or to any other
person, consists of any money, stock, or security :
In respect of such consideration, the same duty
as a conveyance on a sale for the same consideration.
Where the consideration or any part of the con-
sideration is any rent :
In respect of such consideration — If the rent.

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