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STAMP DUTIES.
175
East India. — No stamp duty shall be paid or
chargeable in respect of the transfer of any stock
or annuity to or from the Secretary of State, pur-
suant to the provisions of Act 48 and 49 Vict. c.
25, § 18. The Act relates to unclaimed India
stocks and unclaimed East Indian Railway Annuity
and unclaimed railway debentures. — (§ 10 East
Indian Kailway Company Purchase Act, 1872).
Feiexdly Societies. — Power of attorney by trustee
for transfer of money in public funds standing in
his name — order or receipt for money contributed
to or received from funds— bond to or on account
of society, or by treasurer or other officer thereof —
draft or order — form of policy — appointment of
agent or revocation of such — any document required
or authorized by Act or rules of society. 38 and
39 Vict. c. 60, § 15 (2).
Income Tax. — Eeceipts, certificates of payment,
contracts of composition, affidavits, appraisements,
or valuations, made in pursuance of Act 5 and 6
Vict. c. 35, § 179.
Indian Peize-Monev Okdees. — For any sum less
than 40s.— (29 and 30 Vict. c. 47, § 8).
Industrial Museuji (Scotland). — See Woods
AND Buildings.
Mandate. — Heritors' mandates to vote and act at
parochial boards. — 8 and 9 Vict. c. 83, § 22.
Meecantile JiIarine. — All instruments used for
carrying into effect the second part (Ownership,
&e., of British Ships) of the Act 17 and 18 Vict.
c. 104, if not already exempted from stamp duty,
and all instruments which by the third (Masters
and Seamen), fourth (Safety and Prevention of
Accidents), sisth (Lighthouses), or seventh (Mer-
cantile Marine Fund) parts of the Act, are required
to be made in forms sanctioned by the Board of
Trade, if made in such forms, and all instruments
used by direction of the Board of Trade in carrj'ing
such parts into effect. — (17 and 18 Vict. c. 104,
§ 9). Indentures of Apprenticeship to Sea Service
(i&., § 143). Agreements with Seamen (ib., § 149).
Mortgage of Mercantile Marine Fund by Board of
Trade (ib., § 425). All instruments and writings
made by direction of the General Lighthouse auth-
orities or the Board of Trade in carrying on the
services for which dues, &c., are received, are ex-
empted from all public, parochial, and local taxes,
duties, and rates of every kind (ib., § 430).
Money Oeders. — (43 and 44 Vict. c. 33, § 1.)
Naval Agency and Distribution, and Naval
AND Maeine Pay and Pensions. — Bills, orders,
receipts, and other instruments made under the
authority of an Order in Council to or upon any
officer or person in the service of Her Majesty or
of the Lords of the Admiralty.— (27 and 28 Vict.
c. 24, § 16, and 28 and 29 Vict. c. 73, § 6).
Post Office — Postmaster-General. — Every
deed, instrument, receipt, or document made or
executed for the pm-pose of the Post Office by, to,
or with Her Majesty or any officer of the Post
Office, shall be exempt from any stamp duty im-
posed by any Act, past or future, except where
such duty is declared by the deed or instrument,
receipt or document, or by some memorandum
endorsed thereon, to be payable by some person
other than the Postmaster-General, and except so
far as any future Act specially charges the same. —
(44 and 45 Viet. c. 20, § 5.)
Post Office (Edinburgh). — See Woods and
Buildings ; Money Orders.
Public Health. — Bonds, assignations, conveyances,
instruments, agreements, receipts, or other writings
by or to or in favour of the local authority, under
the Act 30 and 31 Vict. c. 101 (see § 120). In-
cludes bonds by County Council for purposes of
Public Health Act, 54 and 55 Vict. c. 34, § 4.
Salvage. — Bonds, statements, agreements, and other
documents executed in pursuance of 16 and 17
Vict. c. 131, relative to salvage, if executed out
of the United Kingdom. — (16 and 17 Vict. c.
131, § 51.)
Savings Banks. — Powers of attorney by trustee and
by depositors — receipts for money deposited or by
depositors for money uplifted — drafts or orders—
appointment of agent or revocation of such —
surety, bond, submission to or award order or de-
termination of barrister under Act — any instru-
ment or document required or authorized by Act
26 and 27 Vict. c. 87 (see § 50) — copy register
of births, baptisms, &c. — certificate, declaration,
or instrument as to purchase of annuity — power
of attorney authorizing the receipt of annuity and
receipt for annuity (16 and 17 Vict. c. 45, § 29).
Inventory Duty. — Depositors not exceeding
£50, inclusive of interest, dying, and if probate,
or letters of administration is not produced, or
if notice in writing of will or intention to take
out letters of administration within one month of
death be not given, and in the latter case, unless
will proved, or letters of administration taken out
within two months, bank may pay to persons
appearing to be the widow, or entitled to efiects,
according to the statute of distribution, or according
to the rules of Savings Banks Act, 26 and 27
Vict. c. 87, § 45. " Persons " and " Probate and
Letters of Administration " in this section to mean
in Scotland next of kin and confirmation (§ 47),
and see 46 and 47 Vict. c. 47, § 3.
Schools. — The conveyance of lands and heritages
for the foundation and endowment of additional
schools in Scotland.- — (1 and 2 Vict. c. 87, § 5).
A majority of two-thirds of trustees of school may
consent to transference of school with site and
house and land to a school board. Transference
may be made by ordinary disposition or other deed
of conveyance. Such disposition or other deed
exempted from stamp duty. — (35 and 36 Vict. c.
62, § 39).
Voting Paper under the Universities Elections
Amendment (Scotland) Act, 1881. — (44 and 45
Vict. c. 40, § 15).
War. — See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement thereon.
(29 and 30 Vict. c. 82, § 9).
Woods and Buildings. — Deed, bond, discharge,
receipt, or other instrument by or to the commis-
sioners, for the purposes of the New General Post
Office (Edinburgh) Act,— (21 and 22 Vict. c. 40,
§21).
Woods and Forests (England). — Memorandum,
contract, or agreement and deed, receipt or other
instrument for the sale, purchase, or exchange of
any estates, manors, &c., under the Act — grant,
lease, contract, agreement — appointment of officers
— certificate for gamekeeper — bond by or for re-
ceiver.— (10 Geo. IV. c. 50, § 77.)

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