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STAMP DUTIES.
Conveyance 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.
Conveyance or Transfer of any kind not herein-
before described, 10s.
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.
Copy or Extract (attested or in any manner
authenticated) of or from —
(1.) An instmnient 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).
(6.) The books, rolls, or records of any 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 registrar 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, &o., 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.
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
whereby 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. 26 and 26
Vict. c. 89, §§ 11 and 16.
Deed of Assumption liable to 10 s. as appointment
of a new tnistee, and 10s. for conveyance of pro-
perty.— fi^ad^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, ----- 10s.
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, 10s.
Disentail, 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 grounc^
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 Counterpart of any instrument
chargeable with any duty. Where such duty does
not amount to 5s., the same duty as the origina]
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 impresse(3
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 specia)
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 exchange 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, - _ _ _ 10s.
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.

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