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trustee was not exempt from the draft duty granted
by 21 Vict. c. 20.
Barracks. — Secretary of State for War authorized
to acquire lands for building barracks, and other-
wise localising the military force, by Act 35 and
36 Vict. c. 68. Contracts, conveyances, and other
documents, in pursuance of, or with a view to
carrying into effect the purposes of the Act, exempted
.(§ 12). Like exemption, under 53 and 54 Vict. c.
23, § 11, Barracks Act, 1890.
Board of Trade. — Management of foreshores trans-
ferred to, § 77 of 10 Geo. IV. c. 50, giving exemp-
tion from stamp duty made applicable. — (29 and
30 Vict. c. 62, § 7).
Book. — Assignment of Copyright of, at Stationers
Hall.— (5 and 6 Vict. c. 45, § 13).
Building Societies. — Rules and copies thereof —
power of attorney by trustee for transfer of shares
in public funds standing in his name — receipt for
dividend on public stock or interest of exchequer
bills — receipt for money deposited or received from
funds — transfers of shares — bonds or other security
to be given to or on account of or by the society —
draft or order — appointment of agent, or revoca-
tion of such appointment — any instrument or docu-
ment in pursuance of Act. The exemption not to
extend to mortgages — (37 and 38 Vict. c. 42, § 41).
As to subsisting societies, see ib., § 7. This Act
came into eifect on 2nd November, 1874, and
-I'epeals 6 and 7 Will. IV., c. 32, except as regards
subsisting societies certified under 6 and 7 Will.
IV., c. 32, and not incorporated under 37 and 38
Vict. c. 42. By 54 and 55 Vict. c. 39, § 89, the
exemption under 6 and 7 WilL IV. c. 32, shall
not extend to a mortgage made after 31st July,
1868, except a mortgage by a member to a society
for a sum not exceeding £500.
Cattle, &c.. Diseases. — Appointments, certificates,
- declarations, and licenses under 11 and 12 Vict. c.
107, or 29 Vict. c. 15, § 9 (1866).
Contagious Diseases (Animals). — Appointment,
certificate, declaration, license, or thing under the
Act, or any order or regulation made thereunder. —
(41 and 42 Vict. c. 74, § 56).
Gessio Act. — No stamp duty in respect of any dis-
position which a debtor shall be ordained to execute
in terms of the Act (Cessio Bonoruni) 6 and 7
Will. IV. c. 56. Like exemption in 43 and 44
Vict. e. 34, § 11.
Church. — Conveyances or assurances in favour of
the commissioners under the Act, and leases granted
under the powers of the Act for building additional
places of worship in Highlands and Islands of Scot-
land.— (5 Geo. IV. c. 90, § 10).
Drainage. — Bond or other security granted to the
Inclosure Commissioners — certificate or other in-
strument under Act 9 and 10 Vict. c. 101. —
(See § 47).
East India Company. — Composition and agreement
for payment of an annual sum in lieu of stamp
duties on their bonds. — (5 and 6 Will. IV. c. 64,
§ 4; 24 and 25 Vict. c. 25, § 12 ; and see 40 and
41 Vict. c. 61, § 14).
East India. — No stamp duty shall be paid or
chargeable in respect of the transfer of any stock
or annuity to or from the Secretaiy 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 Railway Company Purchase Act, 1872).
Friendly 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 ofiicer 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. 68 and
59 Vict. c. 26, § 15 (2).
Income Tax. — Receipts, certificates of payment,
contracts of composition, affidavits, appraisements,
or valuations, made in pursuance of Act 5 and 6
Vict. c. 35, § 179.
Indian Prize-Money Orders. — For any sum less
than 40s.— (29 and 30 Vict. c. 47, § 8).
Industrial Museum (Scotland). — See Woods
and Buildings.
Mandate. — Heritors' mandates to vote and act at
parochial boards. — 8 and 9 Vict. c. 83, § 22.
Mercantile Marine. — All instruments used for
carrying into eflfect the second part (Ownership,
&c., 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), sixth (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 carrying
such parts into effect.— (17 and 18 Vict. c. 104,
§ 9). Indentures of Apprenticeship to Sea Service
(i6., § 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 Orders. — (43 and 44 Vict. c. 33, § 1.)
Naval Agency and Distribution, and Naval
and Marine 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 Viet,
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 purpose of the Post OSice 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 Vict. 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).

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