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STAMP DUTIES
And any Notarial Instrument to be expeded
and recorded in any register of sasines, - 5s.
Settlement. — Any instrument, whether voluntary
or upon any good or valuable consideration, other
than a bona fide pecuniary consideration, whereby
any definite and certain principal sum of money
(whether charged or chargeable on lands or other
hereditaments or heritable subjects or not, or to be
laid out in the purchase of lands or other heredita-
ments or heritable subjects or not), or any definite
and certain amount of stock, or any security, is
settled or agreed to be settled in any manner
whatsoever —
For every £100, and also for any fractional part
of £100, of the amount or value of the property
settled or agreed to be settled, - 5s.
Exemption. — Instrument of appointment relating
to any property in favour of persons specially named
or described as the objects of a power of appoint-
ment, where duty has been duly paid in respect of
the same property upon the settlement creating the
power or the grant of representation of any will or
testamentary instrument creating the power.
Money in foreign or colonial currency, duty to be
calculated on the value in British currency at current
rate of exchange at date of instrument. Stock or
marketable security, duty to be calculated on average
price at the date of the instrument (§ 6).
Share Certificate — Foreign or Colonial,
Transfkk by Delivery. See Marketable
Security, &c. (6.)
Share Warrant issued by any company or body
of persons (in the United Kingdom, 62 and 63
Vict. c. 9. § 5), and Stock Certificate to
bearer, whether registered under the Companies
Acts or not, a duty of an amount equal to three
times the amount of the ad valorem stamp
duty which would be chargeable on a deed trans-
ferring the share or shares or stock specified
in the warrant or certificate if the consideration
for the transfer were the nominal value of such
share or shares or stock.
Stock Certificate to tearer. See Share War-
bant, &c.
Sulphuric Acid Works. See Certificate.
Tack. See Lease.
Tack in Security. See Mortgage, &c.
Transfer. See Conveyance or Transfer.
Transfer. — Any request or authority to the purser
or other officer of any mining company, conducted
on the cost book system, to enter or register any
transfer of any share, or part of a share, in any
mine, or any notice to such purser or officer of any
such transfer, ----- 6d.
Trustee. — Conveyance or Transfer for effectuating
the appointment of a new trustee, no higher duty
than 10s., § 62.
Valuation. See Appraisement.
Voting Paper. Any instrument for the purpose
of voting by any person entitled to vote at any
meeting of any body exercising a public trust, or
of the shareholders, or members or contributors to
the funds of any society or institution, - Id.
Wadset. See Mortgage, &c.
Warrant for Goods, 3d.
Exemptions. — (1.) Any document or writing given
by an inland carrier acknowledging the receipt of
goods conveyed by such carrier. (2.) A weight note
issued together with a duly stamped warrant, and
relating solely to the same goods, &c
Warrant under the sign manual of His Majesty, 10s.
Works. Alkali, sulphuric acid, &c. See Certifi-
cate.
Writ — (1.) Of Acknowledgment under " The Regis-
tration of Leases (Scotland) Act, 1857," - 5s.
(2.) Of Acknowledgment by any person infeft in
lands in favour of the heir or disponee of a creditor
fully vested in right of an heritable security consti-
tuted by infeftment, 5s.
(3.) Of Resignation and Clare Constat, os.
Charter, precept, or other writ by progress, as a
title to land, is abolished; but charters of novodamus,
or precepts or writs from Chancery, or dare constat,
or writs of acknowledgment, are excepted.— 37 and
38 Vict. c. 94, § 4.
GENERAL EXEMPTIONS FROM ALL STAMP
DUTIES.
(1.) Transfers of shares in Government or Parlia-
mentary stocks or funds.
(2.) Instruments for the sale, transfer, or other
disposition, either absolutely or by way of mortgage,
or otherwise, of any ship, or vessel, or any part, interest,
share, or property of or in any ship or vessel.
(3.) Instruments of apprenticeship, bonds, con-
tracts and agreements entered into in the United
Kingdom for or relating to the service in any of His
Majesty's colonies or possessions abroad of any person
as an artificer, clerk, domestic servant, handicrafts-
man, mechanic, gardener, servant in husbandry, or
labourer.
(4.) Testaments, testamentary instruments, and
dispositions mortis causa in Scotland.
(5.) Instruments made by, to, or with the Com-
missioners of Works, for any of the purposes of the
Act 15 and 16 Vict. c. 28.
The following are General Exemptions contained
in certain Acts not otherwise relating to Stamp
Duties.
Bankrupt Act. — All conveyances, assignations, in-
struments, discharges, writings, or deeds relating
solely to the estate belonging to any bankrupt,
against whom sequestration has been awarded, and
which estate after the execution of such conveyances,
&c, shall be and remain the property of such
bankrupt for the benefit of his creditors or their
trustee ; and all discharges to the bankrupt, and
all deeds, assignations, and instruments or writing
for re-investing the said bankrupt in the estate,
and all powers of attorney, commissions, factories,
oaths, affidavits, articles of roup or sale, submis-
sions, decreets-arbitral, and all other instruments
and writings whatsoever relating solely to the bank-
rupt estate, and all other deeds or writings forming
part of the proceedings ordered under the seques-
tration.— (19 and 20 Vict. c. 79, § 184).
Note. — This exemption comprehends — (1.) All con-
veyances for investing the trustee or bankrupt with
the estate for behoof of the creditors. (2.) Discharges

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