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(1680)
STAMP DUTIES
1660
Policy of Life Insurance.
Where the sum insured does not exceed £10, Id.
Exceeding £10 but does not exceed £25, - 3d
Exceeding £'25 but does not exceed £500 :
For every £50, and fractional part of £50, 6d.
Exceeding £500 but does not exceed £1000 :
For every £100, and fractional part of £100, Is.
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 (in-
cluding any notice or advertisement in a newspaper
or other publication which purports to insure such
amouut. — 7 Edw. VII. c. 13, § 8 (1), or
indemnity against liability incurred by employers
in consequence of claims made upon them by
workmen who have sustained personal injury
when the annual premium does not exceed £2 —
62 and 63 Vict. c. 9, § 11, and 7 Edw. VII. c.
13, § 8 (3). (When the piemium in the last men-
tion case exceeds £1 the duty is 6d. if without,
and 10s. if containing a clause of registration.)
Policy Bond for superannuation annuity. See
Bond, &c. (3.)
Power of Attorney See Letter of Attorn ey.
Precept of Clare Constat to give seisin of lands
or other heritable subjects, 5s t
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, Is.
Proxy. See Letter or Power of Attorney.
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
accounted for and expressed to be received of the
person to whom the same is to be accounted for.
(2.) Acknowledgment by any banker of the receipt
of any bill of exchange or promissory note for the
purpose of being presented for acceptance or pay-
ment.
(3.) Receipt given for or upon the payment of any
parliamentary taxes or duties, or of money to or for
the use of His Majesty.
(4.) Receipt given by an officer of a public depart-
ment of the State for money paid by way of imprest
or advance, or in adjustment of an account where he
derives no personal benefit therefrom.
(5.) Receipt given by any agent for money im-
prested to him on account of the pay of the army.
(6.) Receipt given by any officer, seaman, marine,
or soldier, or his representatives, for or on account
of any wages, pay, or pension, due from the Admiralty
or Army Pay Office.
(7.) Receipt given for any principal money or in-
terest due on an exchequer bill.
(8.) Neither the name of a banker (whether
accompanied by words of receipt or not) written in
the ordinary course of his business as a banker on a
bill or promissory note duly stamped, nor the name
of the payee written upon a draft or order, if payable
to order, shall constitute a receipt chargeable with
stamp duty— 58 and 59 Vict. c. 16, § 9. " Words |
of receipt " prefixed to siguatura of payee on a cheque
will infer receipt duty.
(9.) Receipt given upon any bill or note of the
governor and compauy of the Bank of England or
the Bank of Ireland.
(10.) Receipt given for the consideration money
for the purchase of the stocks of Government, &c,
or of India, or of Bank of England or Bank of Ire-
land, or for any dividend paid on same respectively.
(11.) Receipt endorsed or otherwise written upon
or contained in any instrument liable to stamp duty,
and duly stamped, acknowledging the receipt of the
consideration money therein expressed, or the receipt
of any principal money, interest, or annuity thereby
secured or therein mentioned.
(12.) Receipt given for drawback or bounty upon
the exportation of any goods or merchandise from the
United Kingdom.
(13.) Receipt given for the return of any duty of
customs upon a certificate of over entry.
(14.) Receipt by officer of County Court by a
party to any proceeding in court.
(15.) Receipt by or on behalf of clerk to justices
or a magistrate for a fine. — 61 and 62 Vict. c. 46,
§8-
Reconveyance, Release, or Renunciation of
any security. See Mortgage, &c. (5.)
Release or Renunciation of any property, or of
any right or interest on any property —
Upon a sale. See Conveyance on Sale.
By way of Security. See Mortgage, &c. (5.)
In any other case, - - - - 10s.
Renunciation. See Reconveyance, Release.
Renunciation, Letter of. See Letter of
Allotment.
Resignation. — Principal or original instrument of
resignation, or service of cognition of heirs, or
charter or seisin of any houses, lands, or other
heritable subjects holding burgage, or of burgage
tenure, ------ 5s.
After the 1st October, 1874, by the Act 37 and
38 Vict. c. 94, § 25, the distinction was abolished be-
tween estates in laud held burgage and estates in
land held feu, in so far as regards the conveyance
relating thereto, or the completion of titles, or any
of the matters or things to which the provisions of
the said Act relate. See note also under Writ.
liESiGNAiioN of a Trustee, Minute of, - 10s.
Revocation of any use or trust of any property
by any writing, not being a will, - - 10s.
Scrip Certificate or Scrip. See Letter of
Allotment.
Security. See Marketable Security and
Mortgage, &c.
Seisin. — Instrument of seisin given upon any charter,
precept of dare constat, or precept from Chancery,
or upon any wadset, heritable bond, disposition,
apprizing, adjudication, or otherwise of any lands
or heritable subjects, 5s.

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