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172
STAMP DUTIES.
(4.) Marketable Security (except a Colonial Govern-
ment security), being such security as last aforesaid
given in substitution for a like securitj^, duly stamped
in conformity with the law in force at the time when
it became subject to duty —
For every £20, and fractional part of £20, of the
money secured, _ _ _ - - 6d.
Makkiage Contract. See Settlement, &c.
Mortgage, Bond, Debenture, Covenant (ex-
cept a marketable security otherwise specially
charged with duty), and Warrant of Attorney
to confess and enter up judgment.
(1.) Being the only or principal or primary security
(other than an equitable mortgage) for —
The payment or repayment of money s. d.
not exceeding £10 3
Exceeding £10 and not exceeding 25 8
" 25 " 50 1 3
« 50 " 100 2 G
" 100 " 150 3 9
" 150 " 200 5
" 200 " 250 6 3
" 250 " 300 7 6
" 300, for every £100, and
also for any fractional part of £100,
of such amount, - - - - 2 6
(2.) Being a Collateral, Auxiliary, or Addi-
tional, or SciiSTiTCTED Security (other than an
equitable mortgage), or by watt of further Assur-
ance, for the above-mentioned purpose, where the
principal or primary security is duly stamped — for
every £100, and also for any fractional part of £100,
of the amount secured, - - - - 6d.
AVhere bonds, debentures, or other similar securi-
ties are renewed, the memorandum or instrument of
renewal is chargeable, if under hand only with the
duty of Gd., or if under seal with the duty of 10s.,
or with the duty of Gd. for every £100 of the amount
secured, if such duty would not amount to so much
as 10s. — (Circular of Board of Inland Revenue, De-
cember, 1887).
(3.) Being an equitable mortgage — for every £100,
and any fractional part of £100, of the amount
secured, ------ Is.
(4.) Transfer, Assignment, Disposition, or
Assignation of any mortgage, bond, debenture, or
covenant (except a marketable security), or of any
money or stock secured by any such instrument, or
by any warrant of attorney to enter up judgment, or
by any judgment — for every £100, and also for any
fractional part of £100, of the amount transferred,
assigned, or disponed, exclusive of interest which is
not in aiTear, - - - - - 6d.
Transfer, &c., for effectuating the appointment of
a new trustee. Apparently section 78 would limit
the duty to 10s.
And also where any further money is added to the
money already secured, the same duty as a principal
security for such further money.
(5.) Eeconveyance, Release, Discharge,
Surrender, Eesurrender, Warrant to Vacate,
or Renunciation of any such security as aforesaid,
or of the benefit thereof, or of the money thereby
secured — for every £100, and also for any fractional
part of £100, of the total amount or value of the
money at any time secured, Gd.
6d.
d.;
Mortgage of Stock, or Marketable Security —
under hand only : See Agreement as t-o Moiit-
gage of Stock, &c. By deed : See Mortgage.
Mutual Disposition. See Exchange.
Notarial Act of any kind whatsoever (except a
protest of a bill of exchange or promissory note,
or any notarial instrument to be expeded and
recorded in any register of sasines), Is. And see
Protest and Seisin.
Notarial Instrument to be expeded and recorded
in any register of sasines. (See Seisin). - 6s.
Order for the payment of money. See Bill of
Exchange.
Partition or Division. See Exchange.
Passport, ------
Patent Medicine. — Price not exceeding Is,
not exceeding 2s. 6d., 3d. ; not exceeding 4s., 6d.;
not exceeding 10s., Is.; not exceeding 20s., 2s., &c.
Play'ing Cards. — For and in respect of every pack
made fit for sale or use in the United Kingdom
(25 Vict. c. 23), - - - - 3d.
Policy of Sea Insurance.
(1.) Where the premium or consideration does not
exceed the rate of 2s. Gd. per centum of sum in-
sured, ------- Id.
(2.) In any other case —
(fl.) For or upon any voyage — in respect of
every £100, and fractional part of £100, thereby
insured, _-_-_- 3d.
(6.) For time —
For every £100, and any fractional part of £100,
thereby insured —
For any time not exceeding six months, - 3d.
Exceeding sis months, and not exceeding twelve
months, ------ 6d.
Policy of Life Insurance.
Where the sum insured does not exceed £10,
Exceeding £10 but does not exceed £25,-
Exceeding £25 but does not exceed £500 :
For every £50, and fractional part of £50,
Exceeding £500 but does not exceed £1000 :
For every £100, and fractional part of £100,
Exceeds £1000 :
For every £1000, and fractional part of £1000. 10s.
Policy of Insurance against accident, and policy
of insurance for any payment agreed to be made
during the sickness of any person, or his incapacity
from personal injury, or by way of indemnity
against loss or damage of or to any property, Id.
Policy or Bond for superannuation annuity. See
Bond, &c. (3.)
Power of Attorney. See Letter of Attorney.
Precept of Clare Constat to give seisin of lands
or other heritable subjects, - - - 5s.
Procuration, deed or other instrument of, 10s.
Promissory Note. See Bank Note, and Bill
OF Exchange.
Protest of any bill of exchange or promissory note :
Where the duty on the Bill or note does not exceed
Is., the same duty as the bill or note.
In any other case, _ _ _ - Ig.
Proxy. See Letter or Power of Attorney.
Queen — Instruments relating to private property of,
liable to same duties as instruments relating to
property of subjects, § 119.
Receipt given for, or upon payment of, money
amounting to £2 or upwards, - - Id.
Exemptions. — (1.) Receipt given for money de-
posited in any bank, or with any banker, to be
Id.
Sd.
6d.
Is.

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