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(1682)
STAMP DUTIES
1662
to the bankrupt, and all deeds, &c, for re-investing
him with the estate. (3.) Powers of attorney, articles
of roup, &c, relating to the bankrupt estate. A
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 ftnosi
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 effect on 2nd November, 1874, and
repeals 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, fee, Diseases. — Appointments, certificates,
declarations, and licenses tmder 11 and 12 Vict. c.
107, or 29 Vict. c. 15, § 9 (18S6)
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).
Cessio Act. — No stamp duty in respect of any dis-
position which a debtor shall be ordained to execute
in terms of the Act (Cessio Bonorum) 6 and 7
Will. IV. c. 56. Like exemption in 34 and 44
Vict. c. 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).
Coal Bond for Export. — Any bond or notioe
given with reference to the exportation of coal or
the carriage of coal coastwise, for the purpose of
the security required under § 104 of 39 and 40
Vict. c. 36, or under the fourth schedule to 1 Edw.
VII. c. 7, shall be exempt from stamp duty.
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. 51, § 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 Secretary 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. — Draft, order, or receipt by
or to society " in respect of money payable by
virtue of its rules or of this Act." (This includes
cheque by society). 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 officer 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. 58 and
59 Vict. c. 26, § 5 (2).
Income Tax. — Receipts, certificates of payment,
contracts of composition, affidavits, appraisementSj
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.
Merchant Shipping Act, 1894. — § 108 (1) In-
denture of apprenticeship to sea service, in dupli-
cate ; § 196 (1) Bill for wages of seamen volunteer-
ing into navy, drawn on owner, and payable to
order of Accountant-General of navy; § 309 (2)
Bond in duplicate by master of emigrant ship ;
§ 320 (4) Passenger Contract tickets; § 342 (2)
Bond by passage broker; § 395 (7) Indentures
and agreements for sea- fishing service in conformity
with Part IV. ; § 563 Agreement, &c, made
abroad, relating to salvage of H.M. ships; § 721
(a) Instruments for carrying into effect Part I. ;
(6) instruments used by or under direction of
Board of Trade for carrying into effect Parts II., V.,
XL, and XII. ; (c) instruments which are by those
parts required to be in form approved by Board of
Trade, if so made.— (57 and 58 Vict. c. 60.)
Money Orders.— (43 and 44 Vict. c. 33, § 1.)
National Debt. — No stamp duty shall be pay-
able in respect of any dividend warrant, transfer of
stock, stock certificate, or coupon (33 and 34
Vict. c. 71, § 71).
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 His Majesty or
of the Lords of the Admiralty. — (27 and 28 Vict,
c. 24, § 16, and 28 and 29 Vict. c. 73, § 6).
Post Office — Postmaster-General. — Every
deed, instrument, receipt, or document made or

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