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stamp upon instrument executed after 16th ]May,
1888, and every contract, arrangement, or under-
taking for assuming liability on account of insufficiency
of stamp or indemnifying against such liability or
insuificiency, void. — § 117.
Foreign or colonial currency, or stock or market-
able security, ad valorem duty to be calculated on
value in British currency at current rate of exchange,
or average price of stock or marketable security at
date of instrument. Instrument containing state-
ment of current rate of exchange, or average price,
and stamped accordingly, to be deemed duly stamped
until statement shown to be untrue, and that instru-
ment is in fact insufficiently stamped. — § 6.
An appropriated stamp (by word on the face of it)
cannot be used for an instrument of another descrip-
tion — § 10 (1). An instrument of the description
to which a stamp is appropriated . is not to be duly
stamped unless stamped with the stamp appropriated
to it.— § 10 (2).
The duties apply to instruments executed in United
Kingdom, or relating, wheresoever executed, to pro-
perty situated, or to any matter or thing done or to
te done, in United Kingdom. — § 14 (4).
Transfer of share registered in a Colonial Register
under Companies (Colonial Eegisters) Act, 1883,
deemed transfer of property situated out of United
Kingdom, and, unless executed in any part of United
Kingdom, exempt from British Stamp Duty. — 46 and
47 Vict. c. 30, § 3 (7) (a).
No instrument, except in criminal proceedings,
shall be given in evidence, or be available for any
purpose whatever unless it is duly stamped in ac-
cordance with the law in force when executed. —
§ 14 (4).
If any person registers an instrument not duly
stamped, fine £10. — § 17.
Instruments relating to the property of the Crown
and private property of the Sovereign, liable to same
duties as instruments relating to the property of the
subject, except where express provision to the cou-
ti-ary.— § 119.
Any instrument specifically charged by any Act
passed prior to 1871, not relating to stamp duties,
with the duty of 35s. is chargeable with duty of 10s.
— § 120.
Adhesive Stamps. See p. 112.
Admission as an advocate, - - - £50.
If previously admitted as barrister in Ireland, £10.
Exemption. — A person duly admitted as a barris-
ter in England.
Admission of any person — (1.) As a law agent to
practise before the Court of Session, or as a writer
to the signet — if £60 indenture duty paid, £25.
If previously duly admitted in any inferior court,
£30. In any other case, £85.
(2.) As a law agent to practise before a sheriff-
court— if 2s. 6d. iudentm-e duty paid, £54 17s. 6d.
In any other case, £55.
An enrolled law agent who has paid the stamp
duty exigible by law on admission to practise as an
agent in a Sheriff Court, shall be qualified to sign the
roll of agents practising in the Court of Session on
paying the difference between such duty and the duty
chargeable on admission to practise in the Court of
Session.— 36 and 37 Vict. c. 63, § 17.
Exemption. — Admission of person previously ad-
mitted as a law agent to practise in Court of Session
as a writer to the signet, to act in the other of thes®
Admission to act as a notary public, £20. See
Admission as a Fellow of the College of Physicians
in Scotland, _ _ - _ - £25.
Admission to the degree of Doctor of Medicine in
either of the Universities in Scotland, - £10,
Adjiission as a Burgess, or into any corporation or
company in any burgh, - - - - 5s.
'Exemption. — Admission of a craftsman or other
person into any corporation within any royal burgh,
burgh of royalty, or burgh of barony, incorporated .
by the magistrates and council of such burgh, pro- ■
vided such craftsman or other person has been pre-
viously duly admitted a freeman or burgess of the -
Affidavit, or Statutory Declaeation, 2s. 6d.
Various Exemptions, and amongst others — Affi-
davit or declaration made upon a requisition of the
commissioners of any public board of revenue, or any
of the officers acting under them, or required by law,
and made before any justice of the peace — [Statutory
Declaration-application for Patent exempted, 47 and
48 Vict. c. 62, § 9.]
In the Pensions and Yeomanry Pay Act, 1884,
§ 5, there is an exemption of Aflidavit, &c., used in
pursuance of any warrant, order, or regulation of
Her Majesty or a Secretary of State.
Agreement of Contract accompanied with a
deposit of title deeds. See Mortgage, &c., and
Agreement as to Mortgage of Stock, &c.
Agreement for Lease, or with respect to letting
of lands, &c., for term not exceeding 35 years, or
indefinite term, liable to lease duty, § 75 (1).
Subsequent lease to be charged with duty of 6d.
-§ 75 (2).
Agreement or other Instrument increasing the
rent payable by a lease Hable to stamp duty as a
lease for increased rent. — § 77 (5).
Agreement or Contract for sale of property. See
Conveyance on Sale.
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating to
making, maintaining, or repairing of highways, 6d.
Agreement, or any Memorandum of an Agree-
ment, made in England or Ireland under hand
only, or made in Scotland without any clause of
registration, not specifically charged with duty,
whether the same be only evidence of a contract
or obligatory upon the parties from its being a
written instrument, - _ - - 6d.
ExemjHions. — Where the matter is not of the
%'alue of £5 ; agreement — for the hire of any labourer,
artificer, manufactm-er, or menial servant ; relating
to the sale of any goods, wares, or merchandise ; be-
tween the master and mariners of any ship or vessel
for wages on any voyage coastwise from port to port
in the United Kingdom.
Agreement as to Mortgage of Stock, &c. —
Instrmnent under hand only (not being a promis-
sory note or bill of exchange) given upon the
occasion of deposit of any share wan-ant or stock
certificate to bearer, or foreign or colonial share
certificate, or any security for money transferable
by delivery, by way of security for any loan, shall
be deemed to be an agreement, and shall be charged
with duty of 6d. accordingly.
Instrument under hand only (not being a promis-

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