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Stamp Act 1815

Status:

This is the original version (as it was originally enacted).

PART THE THIRD:

Containing the Duties on PROBATES of Wills and Letters of ADMINISTRATION; on CONFIRMATIONS of Testaments, Testamentary and Dative; on INVENTORIES to be exhibited in the Commissary Courts of Scotland; on LEGACIES out of Real or Personal, Heritable or Moveable Estate; and on SUCCESSIONS to Personal or Moveable Estates upon Intestacy.

PART THE FIRST.Duty.
ADMISSION of any Person to act as an Advocate in any of the Ecclesiastical Courts, or in the High Court of Admiralty in England, or in any of the Courts of Justice in Scotland£ 50s. 0d. 0
Exemption from the preceding and all other Stamp Duties.
Where an Advocate admitted in one Court in England shall be admitted as an Advocate in any other Court in England, or being admitted in one Court in Scotland shall be admitted as an Advocate in any other Court in Scotland, his latter Admission shall be free of Duty, provided he shall have paid the proper Stamp Duty on his former Admission, according to the Laws then in force.
ADMISSION of any Person to the Degree of a Barrister at Law in either of the Inns of Court in England, for the Register or Entry thereof5000
SCHEDULE, PART I.Duty.
ADMISSION of any Person to act as an Attorney, Solicitor, or Proctor in any Court in England, or as a Sworn Clerk, Side Clerk, Clerk in Court, or other Clerk or Officer in any Court in England, whose Business and Emoluments (like those of an Attorney or Solicitor) shall depend upon his being retained and employed by Clients or Suitors, and shall therefore be wholly uncertain in Amount -£s.d.
2500
Exemptions from the preceding and all other Stamp Duties.
Where any Person duly admitted an Attorney in either of His Majesty's Courts at Westminster, or in either of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, shall be also admitted to act as an Attorney in any other of the said Courts, or in any inferior Court of Law, or as a Solicitor in any Court of Equity, in England, the latter Admission shall be free of Duty.
And where any Person duly admitted a Solicitor in the Court of Chancery or Exchequer at Westminster, or in either of the Courts of the Great Sessions in Wales, or of the Duchy of Lancaster, or of the Counties Palatine of Chester, Lancaster, and Durham, shall be also admitted to act as a Solicitor in any other of the said Courts, or in any inferior Court of Equity, or as an Attorney in any Court of Law in England, the latter Admission shall be free of Duty.
Provided such Attorney or Solicitor shall have paid the proper Stamp Duty on his former Admission, according to the Laws then in force.
But in all Cases not expressly exempted the said Duty is to be paid on every Admission of the same Person.
ADMISSION of any Person to act as Writer to the Signet, or as a Solicitor, Agent, Attorney, or Procurator, in any Court in Scotland, or as a Clerk or Officer in any Court in Scotland, whose Business and Emoluments (like those of a Solicitor) shall depend upon his being retained and employed by Clients or Suitors, and shall therefore be wholly uncertain in Amount - -- -- -- -2500
And where any Person shall be admitted to act as a Solicitor or Agent in the Court of Session, Justiciary, or Commission of Teinds in Scotland, who shall not have served a Clerkship or Apprenticeship for Five Years to a Writer to the Signet, or to a Solicitor or Agent, under regular Articles or Indentures of Clerkship or Apprenticeship, which shall have paid the Stamp Duty, payable by Law for the same at the Date thereof, his Admission shall be charged with a further Duty of -6000
And where any Person shall be admitted to act as a Procurator or Solicitor in the High Court of Admiralty in Scotland, the Commissary Court at Edinburgh, or any inferior Court in Scotland, who shall not have served a Clerkship of Apprenticeship for Five Years to a Writer to the Signet, or to a Solicitor, Agent or Procurator, under regular Articles or Indentures of Clerkship or Apprenticeship, which shall have paid the Stamp Duty, payable by Law for the same at the Date thereof, his Admission shall be charged with a further Duty of -3000
Exemptions from the preceding and all other Stamp Duties.
Where any Person duly admitted a Writer to the Signet, or a Solicitor, Agent, or Attorney, in either of the Courts of Session, Justiciary, Exchequer, or Commission of Teinds, shall be also admitted to act in either of those Capacities in any other or others of the same Courts, his latter Admission shall be free of Duty.
Where any Person duly admitted as a Solicitor or Procurator in the High Court of Admiralty, or in the Commissary Court at Edinburgh, shall be also admitted a Solicitor or Procurator in the other of those Courts, his latter Admission shall be free of Duty.
And where any Person duly admitted a Solicitor or Procurator in any of the inferior Courts in Scotland shall be also admitted a Solicitor or Procurator in any other or others of the same Courts, his latter Admission shall be free of Duty.
Provided in each of the foregoing Cases the proper Stamp Duty shall have been paid on the former Admission of such Person, according to the Laws then in force.
But in all Cases not expressly exempted the said Duty is to be paid on every Admission of the same Person.
ADMISSION of any Person as a Master in Ordinary in Chancery, or as One of the Six Clerks, or One of the Cursitors, of the Court of Chancery in England, or as a Sworn Clerk, Side Clerk, Clerk in Court, or other Clerk or Officer whatsoever in any Court in Great Britain, who must necessarily be employed to do certain official Business, and whose Emoluments shall therefore be so far fixed and certain;
Where the Salary, Fees, and Emoluments of the Office or Appointment, shall not amount to 50l. per Annum200
And where the same shall amount to 50l. and not amount to 100l. per Annum400
And where the same shall amount to 100l. and not amount to 200l. per Annum600
And where the same shall amount to 200l. and not amount to 300l. per Annum1200
And where the same shall amount to 300l. and not amount to 500l. per Annum2500
And where the same shall amount to 500l. and not amount to 7507l.. per Annum3500
And where the same shall amount to 750l. and not amount to 1,000l. per Annum5000
And where the same shall amount to 1,000l. and not amount to 1.500l. per Annum7500
And where the same shall amount to 1,500l. and not amount to 2.000l. per Annum10000
And where the same shall amount to 2,000l. and not amount to 3.000l. per Annum15000
And where the same shall amount to 3,000l. or upwards per Annum20000
The said Fees and Emoluments to be estimated according to the average Amount thereof for Three Years preceding, if practicable; and if not, according to the best Information that can be obtained.
Exemptions from the preceding and all other Stamp Duties.
Where any Officer shall be admitted annually, every Admission after the first shall be free of Duty, provided the proper Duty shall have been paid on his first Admission.
All Admissions of Officers proceeding upon any warrants of or Appointments to Offices which shall be charged with the Duties hereinafter mentioned.
But in all Cases not expressly exempted the proper Duty is to be paid on every Admission of the same Person.
SCHEDULE, PART I.Duty.
ADMISSION of any Person to act as a Notary Public.—See Faculty.£s.d.
ADMISSION of any Person to be a Member of either of the Four Inns of Court in England2500
ADMISSION of any Person to be a Member of either of the Societies commonly called Inns of Chancery in England -300
ADMISSION of any Person to be a Fellow of the College of Physicians in England or Scotland2500
ADMISSION or Licence of any Person by the College of Physicians in England or Scotland to exercise the Faculty of Physic, or practise as a Licentiate1500
ADMISSION or Matriculation of any Person in either of the Universities in England100
ADMISSION of any Person to the Degree of a Bachelor of Arts in either of the Universities in England, for the Register or Entry thereof, If conferred in the ordinary Course of the University300
If conferred by special Grace, or Royal Mandate, or by reason of Nobility, or otherwise out of the ordinary Course500

ADMISSION of any Person to any other Degree in either of the Universities in England, for the Register or Entry thereof,

If conferred in the ordinary Course of the University

600
If conferred by special Grace, or Royal Mandate, or by reason of Nobility, or otherwise out of the ordinary Course, conferring any Right of Election in such University -1000
ADMISSION of any Person to the Degree of Doctor of Medicine in either of the Universities in Scotland -1000
Note: —The said herein before mentioned Duties on Admissions are, in all Cases not expressly provided for, to be charged on the Instruments of Admission, delivered to the Persons admitted, by whatsoever Name the same may be called, if there be any such, or if not, on the Register, Entry, or Memorandum of each Admission in the Rolls, Books, or Records of the Court, College, Inn, or Society in which- the Admission shall be made, or for Want thereof on the Rescript or Warrant for such Admission.

ADMISSION -of any Person into any Corporation or Company in any City, Borough, Burgh, or Town Corporate in Great Britain, for the Register, Entry, or Memorandum thereof in the Court Book, Roll, or Record of such Corporation or Company;

Where the Admission shall be in respect of Birth, Apprenticeship, or Marriage

100
And where the same shall be upon any other Ground300
Exemptions from the preceding and all other Stamp Duties.
The Admission of Craftsmen or others entering in any Corporation within any Royal Burgh, Burgh of Regality, or Burgh of Barony in Scotland, incorporated by the Magistrates and Council of such Burgh provided such Craftsmen or others shall have been previously admitted Freemen or Burgesses of the Burgh, and have paid the proper Stamp Duty on such Admission, according to the Laws then in force.
SCHEDULE, PART I.Duty.
ADMISSION to Ecclesiastical Benefices in Scotland,—See collation.£s.d.
ADMISSION or Admittance to Copyhold Lands,—See Copyhold.
AFFIDAVIT not made for the immediate Purpose of being filed, read, or used in any Court of Law or Equity; for every Sheet or Piece of Paper, Parchment, or Vellum, on which the same shall be written or printed-026
Exemptions from the preceding and all other Stamp Duties.
Affidavits required or authorized by Law, to be made before any Justice or Justices of the Peace, or before any Commissioner or Commissioners of any public Board of Revenue, or any of the Officers acting under them, or before any other Commissioner or Commissioners appointed or to be appointed by Act of Parliament.
Affidavits to be made pursuant to the Act of the Forty-eighth Year of His Majesty's Reign, c. 149., by Persons intromitting with the Personal or Moveable Estate or Effects of Persons deceased in Scotland.
Affidavits to be made pursuant to this Act by Persons applying for Probates of Wills and Letters of Administration in England, regarding the Value of the Estate and Effects of the Deceased.
Affidavits which may be required at the Bank of England to prove the Death of any Proprietor of any Share in any of the Stocks or Funds transferable there, or to identify the Person of any such Proprietor, or to remove any other Impediment to the Transfer of any such Stocks or Funds.
Also all Affidavits relating to the Loss, Mutilation, or Defacement of any Bank Note or Bank Post Bill.
See also the General Exemptions at the End of this Part of the Schedule.
AGREEMENT or Contract, accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or other Security on any Estate or Property therein comprised,—See Mortgage.
AGREEMENT, or any Minute or Memorandum of an Agreement, made in England under Hand only, or made in Scotland without any Clause of Registration (and not otherwise charged in this Schedule nor expressly exempted from all Stamp Duty), where the Matter thereof shall be of the Value of 20l. or upwards, whether the same shall be only Evidence of a Contract, or obligatory upon the Parties from its being a written Instrument, together with every Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto;
Where the same shall not contain more than 1,080 Words (being the Amount of Fifteen Common Law Folios or Sheets of Seventy-two Words each)100
And where the same shall contain more than 1,080 Words1150
And for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of -150
Provided always, that where divers Letters shall be offered in Evidence to prove any Agreement between the Parties who shall have written such Letters, it shall be sufficient if any one of such Letters shall be stamped with a Duty of 1l. 15s., although the same shall in the whole contain twice the Number of 1,080 Words or upwards. Exemption from the preceding and all other Stamp Duties.
Label, Slip, or Memorandum containing the Heads of Insurances to be made by the Corporations of the Royal Exchange Assurance and London Assurance, or by the Corporations of the Royal Exchange Assurance of Houses and Goods from Fire and London Assurance of Houses and Goods from Fire.
Memorandum or Agreement for granting a Lease or Tack, at Rack-rent, of any Messuage, Land, or Tenement under the Yearly Rent of Five Pounds.
Memorandum or Agreement for the Hire of any Labourer, Artificer, Manufacturer, or Menial Servant.
Memorandum, Letter, or Agreement made for or relating to the Sale of any Goods, Wares, or Merchandise.
Memorandum or Agreement made between the Master and Mariners of any Ship or Vessel, for Wages, on any Voyage Coastwise from Port to Port in Great Britain.
Letters containing any Agreement (not before exempted) in respect of any Merchandise, or Evidence of such an Agreement, which shall pass by the Post, between Merchants or other Persons carrying on Trade or Commerce in Great Britain, and residing and actually being, at the Time of sending such Letters, at the Distance of Fifty Miles from each other.
See also the General Exemptions at the End of this Part of the Schedule.
APPOINTMENT, in execution of a Power, of Land or other Property, Real or Personal, or of any Use or Interest therein, where made by any
Writing, not being a Deed or Will1150
And where the same, together with any Schedule, Receipt, Or other Matter put or indorsed thereon or annexed thereto shall contain 2,160 Words (being the Amount of Thirty Common Law Folios or Sheets of Seventy-two Words each) or upwards, then for every entire Quantity of 1,080 Words (or Fifteen Common Law Folios or Sheets) contained therein, over and above the first 1,080 Words, a further progressive Duty of150
If made by Deed,—See Deed.
APPOINTMENT of a Chaplain, operating as a Qualification to hold Two
Ecclesiastical Benefices in England -200
APPOINTMENT of a Gamekeeper,—See Deputation.
APPOINTMENT to Offices,—See Admission, Grant.
APPRAISEMENT or Valuation of any Estate or Effects, Real or Personal, Heritable or Moveable; or of any Interest therein; or of the annual Value thereof; or of any Dilapidations; or of any Repairs wanted; or of the Materials and Labour used or to he used in any Buildings; or of any Artificers Work whatsoever.
Where the Amount of such Appraisement or Valuation shall not exceed 501. - - - - .026
And where it shall exceed 507. and not exceed 1007.050
And where it shall exceed 1007. and not exceed 2007.0100
And where it shall exceed 2007. and not exceed 5007.0150
And where it shall exceed 5007. -100
Exemptions.
Appraisements or Valuations made in pursuance of the Order of any Court of Admiralty or Vice Admiralty, or of any Court of Appeal from any Sentence, Adjudication, or Judgment of any Court of Admiralty or Vice Admiralty.
Appraisements or Valuations of any Property made for the Purpose of ascertaining the Legacy Duty payable in respect thereof.
SCHEDULE, PART I.Duty.
APPRAISER, Licence to act as such,—See LICENCE.£ s.d.
APPRENTICESHIP and CLERKSHIP.-Indenture or other Instrument or Writing containing the Covenants, Articles, or Agreements for or relating to the Service of any Apprentice, Clerk, or Servant who shall be put or placed to or with any Master or Mistress to learn any Profession, Trade, or Employment whatsoever, except Articles of Clerkship to

Attorneys and others herein-after specifically charged ;

If the Sum of Money, or the Value of any other Matter or Thing which shall be paid, given, assigned, or conveyed, or be secured to be paid, given, assigned, or conveyed, to or for the Use or Benefit of the Master or Mistress, with or in respect of such Apprentice, Clerk, or Servant, or both the Money and Value of such other Matter or Thing, shall not amount to 301.

100
If the same shall amount to 307. and not amount to 507. -200
If the same shall amount to 507. and not amount to 1007. -300
If the same shall amount to 1007. and not amount to 2007. -600
If the same shall amount to 2007. and not amount to 3007.1200
If the same shall amount to 3007. and not amount to 4007. -2000
If the same shall amount to 4007. and not amount to 5007. -2500
If the same shall amount to 5007. and not amount to 6007. - -3000
If the same shall amount to 6007. and not amount to 8007. -400'0
If the same shall amount to 8007. and not amount to 1,00075000
And if the same shall amount to 1,0007. or upwards6000
And where there shall be no such Consideration as aforesaid moving to the Master or Mistress, if the Indenture or other Instrument shall not contain more than 1,080 Words100
And if the same shall contain more than that Quantity -1150
APPRENTICESHIP and CLERKSHIP.—Indenture or other Instrument or Writing containing the Covenants, Articles, or Agreements for or relating to the Service of any such Apprentice, Clerk, or Servant as aforesaid who shall be put or placed to or with a new Master or Mistress, either by Assignment, Transfer, or Turnover, or upon the Death, Absence, or Incapacity of the former Master or Mistress, or otherwise; or any Writing whatever, whereby any such Assignment, Transfer, or Turnover, may be effectuated or ascertained.
Where there shall he any such valuable Consideration as aforesaid moving to the new Master or Mistress, exclusive o( any Part of the Consideration to the former Master or Mistress, which may be returned or given or transferred to the new Master or Mistress -Such and the like Duty in proportion to the Amount or Value of such new Consideration only as is before charged on any original Indenture of Apprenticeship
And where there shall be no such new Consideration, if the Indenture or other Instrument or Writing shall not contain more than 1,080 Words100
And if the same shall contain more than that Quantity -1150
And where there shall be Duplicates or Two Parts of any such Indenture or other Instrument or Writing relating to any such Apprentice, Clerk, or Servant as aforesaid, each Part shall be charged with the Duty before mentioned in all Cases where the same shall not exceed Thirty-five Shillings ; and where the same shall exceed that Sum only one Part shall he charged with the said ad valorem Duty, or Duty in proportion to the Consideration, and the other Part shall be charged with a Duty of1150
Note—And the Part bearing the ad valorem or higher Duty shall belong to and be kept by the Apprentice, Clerk, or Servant, or some Person on his or her Behalf, upon his or her being first placed out; and in case of any subsequent placing out, by Assignment or otherwise, the Part bearing the ad valorem Duty on that Occasion (if any) shall belong to and be kept by the former Master or Mistress, or his or her Representatives, or by the Apprentice, Clerk, or Servant, or some Person on his or her Behalf; and in each of the said Cases the other Part bearing the lower Duty hereby charged thereon shall belong to and be kept by the original Master or Mistress, or the new Master or Mistress, as the Case may be; and the same shall be respectively received in Evidence accordingly.
Exemptions from the preceding and all other Stamp Duties.
Indentures or other Instruments for placing out poor Children Apprentices by or at the sole Charge of any Parish or Township, or by or at the sole Charge of any public Charity, or pursuant to the Act of the 32d Year of His Majesty's Reign for the further Regulation of Parish Apprentices.
And all Assignments of such poor Apprentices, provided there shall be no such valuable Consideration as aforesaid given to the new Master or Mistress other than what may have been or shall be given by any Parish or Township, or by any public Charity.
ARTICLES of CLERKSHIP or Contract, whereby any Person shall first become bound to serve as a Clerk, in order to his Admission as an Attorney or Solicitor;
In any of His Majesty's Courts at Westminster -12000
In any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, or in any other Court of Record in England holding Pleas, where the Debt or Damage amounts to Forty Shillings6000
And for any Counterpart or Duplicate of any such Articles or Contract of Clerkship1150
ARTICLES of CLERKSHIP or Contract, whereby any Person (not being an Attorney of One of the Courts at Westminster) shall first become bound to serve as a Clerk, in order to his Admission as a Sworn Clerk, in the Office of the Six Clerks of the Court of Chancery, or as a Sworn Clerk, Clerk in Court, or Side Clerk in the Office of Pleas, or the Office of His Majesty's Remembrancer in the Court of Exchequer, in England And for any Counterpart or Duplicate thereof -12000
ARTICLES of CLERKSHIP or Contract, whereby any Person shall become bound to serve as a Clerk, in order to any such Admission as aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated by Consent, or by Rule of Court or in any other Event1150
And for any Counterpart or Duplicate thereof1150
And where any Person having entered into any Articles of Clerkship or Contract duly stamped according to the Law in force at the Date thereof, in order to his Admission as a Sworn Clerk, Clerk in Court or Side Clerk in the Court of Chancery or Court of Exchequer' or in, order to his Admission as an Attorney or Solicitor in any of the Courts at Westminster, shall afterwards enter into any such Articles or Contract as aforesaid for any other of those Purposes, the said last-mentioned Articles or Contract shall be charged only with a Duty of1150
And the Counterpart or Duplicate thereof - - -1150
And where the same Articles of Clerkship shall be a Qualification to any Person to be admitted, not only as an Attorney or Solicitor in any of the Courts at Westminster, but also as a Sworn Clerk, Clerk in Court, or Side Clerk in the Court of Chancery or Court of Exchequer, or as an Attorney or Solicitor in any of the Inferior Courts aforesaid, such Articles shall not be charged with more than one Duty of 120Z.
ARTICLES of CLERKSHIP or Contract, whereby any Person shall first become bound to serve as a Clerk, in order to his Admission as a Proctor in the High Court of Admiralty in England, or in any of the Ecclesiastical Courts in Doctors Commons12000
And for any Counterpart or Duplicate thereof1150
ARTICLES of CLERKSHIP or Contract, whereby any Person shall become bound to serve as a Clerk, in order to his Admission as a Proctor in any of the Courts aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated, or in any other Event,1150
And for any Counterpart or Duplicate thereof -1150
ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall first become bound to serve as a Clerk or Apprentice, in order to his Admission as a Writer to the Signet, or as a Solicitor, Agent, or Attorney, in any of the Courts of Session, Justiciary, Exchequer, and Commission of Teinds in Scotland6000
And for any Counterpart or Duplicate thereof1150
ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall first become bound to serve as a Clerk or Apprentice, in order to his Admission to act as a Procurator or Solicitor in the High Court of Admiralty, the Commissary Court at Edinburgh, or any other Inferior Court in Scotland3000
And for any Counterpart or Duplicate thereof1150

ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall become bound to serve as a Clerk or Apprentice, in order to any such Admission in Scotland as aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated, or in any other Event

1150
And for any Counterpart or Duplicate thereof -1150
ARTICLES of CLERKSHIP, or Contract or Indenture of Apprentice- ship, whereby any Person, having been before bound to serve as Clerk or Apprentice, in order to any such Admission as aforesaid 1 either in England or Scotland, and not having completed or perfected his Service so as to entitle him to such Admission, shall become bound afresh, for a new Term of Years, for the same PurposeThe same Duty as would be payable on any original Articles, Contract, or Indenture for such Purpose.
And for any Counterpart or Duplicate thereof -1150
But in this Case, the Stamp used on the Articles, Contract, or Indenture, first entered into for the said Purpose, shall be allowed as a spoiled Stamp, on being delivered up to the Commissioners of Stamps to be cancelled within Six Calendar Months after the Execution of the new Articles, Contract, or Indenture.

ASSIGNATION or Assignment, upon the Sale of any Property,—

See Conveyance.

ASSIGNATION in Security,—See Mortgage.
ASSIGNATION of any Wadset, Heritable Bond, &c—See Mortgage.

ASSIGNMENT of any Mortgage, or other similar Security,—

See Mortgage.

ASSIGNATION or ASSIGNMENT of any Property, Real or Personal,
Heritable or Moveable, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty -1150
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
AWARD in England, and Award or Decreet Arbitral in Scotland1150
And where the same, together with any Schedule or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of156
BARGAIN and SALE (or Lease) for a Year, for vesting the Possession of ; Lands or other Hereditaments in England, and enabling the Bargainee to take a Release of the Freehold or Inheritance, upon the Sale or Mortgage thereof;
Where the Purchase or Consideration Money expressed in the Release shall not amount to 20l.0100
And where the same shall amount to 20l. and not amount to 50l. -0150
And where the same shall amount to 50l. and not amount to 150l.100
And where the same shall amount to 150l. or upwards1150
BARGAIN and SALE (or Lease) for a Year, upon any other Occasion1150
BARGAIN and SALE (to be enrolled) of any Estate of Freehold in Lands or other Hereditaments in England, upon the Sale thereof, or by way of Mortgage,—See Conveyance,—Mortgage.
BARGAIN and SALE (to be enrolled) of any Estate of Freehold in Lands or other Hereditaments in England, upon any other Occasion than the Mortgage or Sale thereof500
And where any such Bargain and Sale as aforesaid, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
Exemptions from the preceding Duty.
Bargains and Sales made by Commissioners to the Assignees of Bankrupts, which are to pay a Duty, only as Deeds in general.
SCHEDULE, PART I.Duty.
Inland BILL of EXCHANGE, Draft, or Order to the Bearer, or to Order, either on Demand or otherwise, not exceeding Two Months after Date, or Sixty Days after Sight, of any Sum of Money,£S.d.
Inland BILL of EXCHANGE, Draft, or Order to the Bearer, or to Order, either on Demand or otherwise, not exceeding Two Months after Date, or Sixty Days after Sight, of any Sum of Money,£S.d.
Amounting to 40s. and not exceeding 5l. 5s.010
Exceeding. 51. 5s. and not exceeding 20l.016
Exceeding 20l. and not exceeding 30l.020
Exceeding 30l. and not exceeding 50l.026
Exceeding 50l. and not exceeding 100l.036
Exceeding 100l. and not exceeding 200l.046
Exceeding 200l. and not exceeding 300l.050
Exceeding 300l. and not exceeding 500l.060
Exceeding 500l. and not exceeding 1,000l.086
Exceeding 1,000l. and not exceeding 2,000l.0126
Exceeding 2,000l. and not exceeding 3,000l.015..0.
Exceeding 3,000l.150
Inland BILL; of EXCHANGE, Draft, or Order for the Payment to the Bearer, or to Order, at any Time exceeding Two Months after Date, or Sixty days after Sight, of any Sum of Money,
Amounting to 40s. and not exceeding 51. 5s.016
Exceeding 51. 5s. and not exceeding 20l.020
Exceeding 20l. and not exceeding 30l.026
Exceeding 30l. and not exceeding 50l0S6
Exceeding 50l. and not exceeding 100l.046
Exceeding 100l. and not exceeding 200l.050
Exceeding 200l. and not exceeding 300l.060
Exceeding 300l. and not exceeding 500l.086
Exceeding 500l. and not exceeding 1,000l.0126
Exceeding 1,000. and not exceeding 2,000l.0150
Exceeding 2,000l. and not exceeding 3,000l.150
Exceeding 3,000l.1100
Inland BILL, Draft, or Order for the Payment of any Sum of Money, though not made payable to the Bearer or to Order, if the same shall be delivered to the Payee or some Person on his or her BehalfThe same duty on Duty as on a Bill of Exchange for the like Sum payable to Bearer or Order
Inland BILL, Draft, or Order for the Payment of any Sum of Money, weekly, monthly, or at any other stated Periods, if made payable to the Bearer or to Order, or if delivered to the Payee or some Person on his or her Behalf, where the total Amount of the Money thereby made payable shall be specified therein, or can be ascertained therefromThe same Duty as on a Bill payable to Bearer or Order on Demand for a Sum equal to such total Amount
And where the total Amount of the Money thereby made payable shall be indefiniteThe same Duty as on a Bill on Demand for the Sum therein expressed only.
And the following Instruments shall be deemed and taken to be Inland Bills, Drafts, or Orders for the Payment of Money within the Intent and Meaning of this Schedule; videlicet,
All Drafts or Orders for the Payment of any Sum of Money by a Bill or Promissory Note, or for the Delivery of any such Bill or Note in Payment or Satisfaction of any Sum of Money where such Drafts or Orders shall require the Payment or Delivery to be made to the Bearer or to Order, or shall be delivered to the Payee or some Person on his or her Behalf,
All Receipts given by any Banker or Bankers or other Person or Persons for Money received, which shall entitle or be intended to entitle the Person or Persons paying the Money, or the Bearer of such Receipts, to receive the like Sum from any Third Person or Persons.
And all Bills, Drafts, or Orders for the Payment of any Sum of Money out of any particular Fund which may or may not be available, or upon any Condition or Contingency which may or may not be performed or happen, if the same shall he made payable to the Bearer or to Order, or if the same shall be delivered to the Payee or some Person on his or her Behalf.
Foreign BILL of EXCHANGE (or Bill of Exchange drawn in but pay-J able out of Great Britain), if drawn singly, and not in a SetThe same Duty as on an Inland Bill of the same Amount and Tenor.
Foreign BILLS of EXCHANGE, drawn in Sets according to the Custom of Merchants, for every Bill of each Set, where the Sum made payable thereby shall not exceed 100Z. - -016
And where it shall exceed 100l. and not exceed 200l.030
And where it shall exceed 200l. and not exceed 500l.040
And where it shall exceed 500l. and not exceed 1,000l.050
And where it shall exceed 1,000l. and not exceed 2,000l.076
And where it shall exceed 2,000l. and not exceed 3,000l.0100
And where it shall exceed 3,000l.0150
Exemptions from the preceding and all other Stamp Duties.
All Bills of Exchange, or Bank Post Bills, issued by the Governor and Company of the Bank of England.
All Bills, Orders, Remittance Bills, and Remittance Certificates, drawn by Commissioned Officers, Masters, and Surgeons in the Navy, or by any Commissioner or Commissioners of the Navy under the Authority of the Act passed in the 35th Year of His Majesty's Reign, for the more expeditious Payment of the Wages and Pay of certain Officers belonging to the Navy.
All Bills drawn pursuant to any former Act or Acts of Parliament by the Commissioners of the Navy, or by the Commissioners for victualling the Navy, or by the Commissioners for managing the Transport Service, and for taking care of Sick and Wounded Seamen, upon and payable by the Treasurer of the Navy.
All Drafts or Orders for the Payment of any Sum of Money to the Bearer on Demand, and drawn upon any Banker or Bankers, or any Person or Persons acting as a Banker, who shall reside or transact the Business of a Banker within Ten Miles of the Place where such Drafts or Orders shall be issued, provided such Place shall be specified on such Drafts or Orders, and provided the same shall bear Date on or before the Day on which the same shall be issued, and provided the same do not direct the Payment to be made by Bills or Promissory Notes.
All Bills for the Pay and Allowances of His Majesty's Land Forces, or for other Expenditures liable to be charged in the Public Regimental or District Accounts which shall be drawn according to the Forms now prescribed or hereafter to be prescribed by His Majesty's Orders, by the Paymasters of Regiments or Corps, or by the Chief Paymaster, or Deputy Paymaster, and Accountant of the
Army Depot, or by the Paymasters oj Recruiting Districts, or by the Paymasters of Detachments, or by the Officer or Officers authorized to perform the Duties of the Paymasters up during a Vacancy, or the Absence, Suspension, or Incapacity of any such Paymaster as aforesaid; save and except such Bills as shall be drawn in favour of Contractors or others who furnish Bread or Forage to His Majesty's Troops, and who by their Contracts or Agreements shall be liable to pay the Stamp Duties on the Bills given in Payment for the Articles supplied by them.
BILL of LADING of or for any Goods, Merchandise, or Effects to he exported or carried Coastwise -03 0
BILL of SALE absolute,—See Conveyance.
BILL of SALE as a Security,—See Mortgage.
BOND in England, and personal Bond in Scotland, given as a Security for the Payment of any definitive and certain Sum of Money.
Not exceeding 50l.10
Exceeding 50l. and not exceeding 100l.10
Exceeding 100l. and not exceeding 200l. -20
Exceeding 200l. and not exceeding 300l. - -30
Exceeding 300l. and not exceeding 500l. -40
Exceeding 500l. and not exceeding 1,000l.50
Exceeding 1,000l. and not exceeding 2,000l.60
Exceeding 2,000l. and not exceeding 3,000l.70
Exceeding 3,000l. and not exceeding 4,000l.80
Exceeding 4,000l. and not exceeding 5,000l.90
Exceeding 5,000l. and not exceeding 10,000l.120
Exceeding 10,000l. and not exceeding 15,000l.150
Exceeding 15,000l. and not exceeding 20,000l.200
Exceeding 20,000l.250
BOND in England, and personal Bond in Scotland, given as a Security for the Repayment of any Sum or Sums of Money to be thereafter lent, advanced, or paid, or which may become due upon an Account Current, together with any Sum already advanced or due, or without, as the Case may be ;
Where the total Amount of the Money secured or to be ultimately recoverable thereupon shall be uncertain and without any Limit2500
And where the Money secured or to be ultimately recover able thereupon shall be limited not to exceed a given y SumThe same Duty as on a Bond for such limited Sum.
BOND in England, and personal Bond in Scotland, given as a Security for the Transfer or Re-transfer of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea CompanyThe same Duty as on a Bond for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price thereof, on the Day of the Date of the Bond, or on either of the Ten Days preceding.

SCHEDULE, PART I.

Duty.

Heritable BOND in Scotland for any of the Purposes aforesaid,—

—Sec Mortgage.

£

s.

d.

BOND in England, and personal Bond in Scotland, given as a Security for the Payment of any Sum of Money, or for the Transfer or Re-transfer of any Share in any of the Stocks or Funds before mentioned, which shall be in part secured by a Mortgage or Wadset, or other Instrument or Writing herein-after charged with the same Duty as a Mortgage or Wadset, bearing even Date with such Bond; or for the Performance of Covenants contained in such Mortgage or other Instrument or Writing, or for both those Purposes -

1

0

0

BOND in England, and personal or heritable Bond in Scotland, given as the only or principal Security for the Payment of any Annuity, upon the original Creation and Sale thereof,—See conveyance upon the Sale of Lands, &c.

BOND in England, and personal Bond in Scotland, given as a collateral or auxiliary Security for the Payment of any Annuity, upon the original Creation and Sale thereof, where the same shall be granted or conveyed or secured, by any other Deed or Instrument, liable to and charged with the ad valorem Duty herein-after imposed on Conveyances upon the Sale of any Property

1

0

0

BOND in England, and personal or heritable Bond in Scotland, given as" a Security for the Payment of any Annuity (except upon the original Creation and Sale thereof), or of any Sum or Sums of Money at stated Periods (not being Interest for any Principal Sum, nor Rent reserved or V payable upon any Lease or Tack), for any definite and certain Term, so that the total Amount of the Money to be paid can be previously ascertained

The same Duty as on a Bond of the like Nature, for the Payment of a Sum of Money equal to such total Amount

BOND in England, and personal and heritable Bond in Scotland, given as a Security for the Payment of any Annuity (except as aforesaid), or of any Sum or Sums of Money at stated Periods (not being Interest for any

Principal Sum, nor Rent reserved or payable upon any Lease or Tack), for the Term of Life or any other indefinite Period, so that the whole

Money to be paid cannot be previously ascertained;

Where the Annuity or Sums secured shall not amount to 10l. per Annum -

1

0

0

And where the same shall amount to 10l. and not amount to 50l. per Annum

2

0

0

And where the same shall amount to 50l. and not amount to 100l. per Annum

3

0

0

And where the same shall amount to 100l. and not amount to 200l. per Annum - - -

4

0

0

And where the same shall amount to 200l. and not amount to 300l. per Annum -

5

0

0 0

And where the same shall amount to 300l. and not amount to 400l. per Annum -

6

0

And where the same shall amount to 400l. and not amount to 500l. per Annum

7

0

0

And where the same shall amount to 500l. and not amount to 750l. per Annum

9

0

0

And where the same shall amount to 750l. and not amount to 1,000l. per Annum -

12

0

0

And where the same shall amount to 1,000l. and not amount to 1,500l. per Annum - -

15

0

0

And where the same shall amount to 1,500l. and not amount to 2,000l. per annum

20

0

0

And where the same shall amount to 2,000l. per Annum or upwards

25

0

0

But where there shall be both a personal and heritable Bond, in Scotland, in separate Deeds of the same Date, for securing any such Annuity or Sums payable at stated Periods, and the ad valorem Duty above charged thereon shall amount to 2l. or upwards, the. heritable Bond only shall be charged with the ad valorem Duty, and the personal Bond shall be charged only with a Duty of

1

0

0

BOND commonly called Counterbond in England, and personal Bond of Relief in Scotland, for indemnifying any Person who shall have become bound or engaged as Surety or Cautioner for the Payment of any Sum of Money or Annuity, or for the Transfer of any Share in any of the Stocks or Funds before mentioned

1

15

0

BOND in England, and personal Bond in Scotland, for the due Execution of an Office, and to account for Money received by virtue thereof

1

15

0

BOND given pursuant to the Directions of any Act of Parliament, or by the Direction of the Commissioners of Customs or Excise, or any of their Officers, for or in respect of any of the Duties of Customs or Excise, or for preventing Frauds or Evasions thereof, or for any other Matter or Thing relating thereto

1

0

0

BOND entered into by any Person on obtaining a Marriage Licence

1

0

0

BOND on obtaining Letters of Administration in England, or a Confirmation of Testament in Scotland

1

0

0

BOND, accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or other Security, on any Estate or Property therein comprised,—See Mortgage.

Bach BOND, Declaration, or other Deed or Writing for making redeemable any Disposition, Assignation or Tack, apparently absolute, but intended only as a Security,—See Mortgage.

BOND in England, and personal Bond in Scotland, of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty -

1

15

0

Heritable BOND in Scotland, of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty

1

15

0

General Directions respecting Bonds.

Where any such Bond as aforesaid, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, there shall be charged for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of - - -

And where any such Bond as aforesaid shall be given as a Security for the Payment of a Sum of Money, and also of a Share in any of the Stocks or Funds before mentioned, or an Annuity, or both, or for the Payment of an Annuity, and also of a

1

5

0

Share in any of the said Stocks or Funds, the proper ad valorem Duty shall be charged in respect of each.

£

s.

d.

And where any such Bond as aforesaid shall be given as a Security for the Payment or Transfer, to different Persons, of separate and distinct Sums of Money or Annuities, or Shares in any of the Stocks or Funds before mentioned, the proper ad valorem Duty shall be charged in respect of each separate and distinct Sum of Money, or Annuity or Share in any of the said Stocks or Funds, therein specified and secured, and not upon the aggregate Amount thereof.

And where any Bond in England shall be given as a Security for the Performance of any Covenant or Agreement for the Payment or Transfer of any Sum of Money or Annuity, or any Share in any of the Stocks or Funds before mentioned, such Bond shall he charged with the same Duty as if the same had been immediately given for the Payment or Transfer of such Money, or Annuity, or Share of the said Stocks or Funds.

And where in England any Bond for the Payment or Transfer, or for the Performance of any Covenant for the Payment or Transfer, of any Sum of Money or Annuity, or any Share in any of the Stocks or Funds before mentioned, shall be contained in one and the same Deed or Writing with any other Matter or Thing in this Schedule specifically charged with any Duty (except any Declaration of Trust of the Money, Annuity, Stock, or Fund secured), such Deed or Writing shall be charged with the same Duties as such Bond and other Matter or Thing would have been charged with if contained in separate Deeds.

But where in England a Bond for the Performance of Covenants or Agreements (other than for the Payment or Transfer of any Sum of Money or Annuity, or any Share in any of the said Stocks or Funds), shall be contained in the same Deed or Writing with any other Matter or Thing, the same shall not be charged separately, but the whole shall be considered as One Deed, and be charged accordingly under its proper Denomination.

Exemptions from the preceding and all other Stamp Duties.

Bonds of the Royal Exchange and London Assurance Corporations exempted from Stamp Duty by the Act of the 6th Year of the Reign of King George the First, under which they were incorporated.

Bonds and other Securities exempted from Stamp Duty by the Act of the 26th Year of His present Majesty's Reign, or any other Act now in force for the Encouragement of the British Fisheries.

Bonds exempted from Stamp Duty by the Act of the 28th Year of His present Majesty's Reign, or any other Act now in force relating to the Exportation of Wool, or any Manufacture thereof, or Fuller's Earth, Fulling Clay, or Tobacco-pipe Clay ; or by the Act of the 29th Year of His Majesty's Reign, or any other Act now in force relating to the Exportation of Tobacco from His Majesty's Warehouses.

Coast Bonds, or Bonds relative to the carrying of Goods or Merchandise Coastwise, whether the same shall be given pursuant to the Act of the 32d Year of His Majesty's Reign, or any other Act now in force for the Relief of the Coast Trade of Great Britain, or pursuant to the Directions of any Proclamation or Order in Council by His Majesty, His Heirs or Successors.

Bonds and other Securities exempted from Stamp Duty by the Act of the 33 d Year of His Majesty's Reign, or any other Act now in force for the Encouragement of Friendly Societies.

Bonds given by Cardmakers for securing the Stamp Duties on Playing Cards.

Bonds given by the Proprietors, Printers, or Publishers of Newspapers for securing the Payment of the Duties upon the Advertisements therein contained.

Bonds given by Stationers and others who sell stamped Paper for the printing of Newspapers, for the due Performance of the Matters required of them by the Act passed in the 38th Year of His Majesty's Reign, for regulating the Printing and Publication of Newspapers.

Bonds given by Collectors of Assessed Taxes and their Sureties for the due Payment of Monies collected by them, or otherwise relating to their Offices.

Administration and Confirmation Bonds given by the Widow, Child, Father, Mother, Brother, or Sister of any common Seaman, Marine, or Soldier, who shall be slain or die in the Service of His Majesty, His Heirs or Successors.

Administration Bond in England given by any Person, where the Estate to be administered shall not exceed 20l. in Value.

Confirmation Bond in Scotland, where the whole Personal Estate of the Deceased shall not exceed 20l. in Value.

See also the General Exemptions at the End of this Part of the Schedule.

CERTIFICATE to be taken out yearly by every Person admitted as an Attorney or Solicitor in any of His Majesty's Courts at, Westminster, or in any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, or in any other Court in England holding Pleas, where the Debt or Damage amounts to Forty Shillings ; and by every Person admitted as a Proctor in any of the Ecclesiastical or Admiralty Courts in England; and by every Person admitted as a Writer to the Signet, or as a Solicitor, Agent, Attorney, or Procurator in any of the Courts in Scotland:—and by every Person admitted or enrolled as a Notary Public in England or Scotland:—and also by every Sworn Clerk, Clerk in Court, and other Clerk or Officer in any of the Courts aforesaid, who, in his own Name or in the Name of any other Person, shall commence, prosecute, carry on, or defend any Action, Suit, Prosecution, or other Proceeding in any of the Courts aforesaid, or do any Notarial Act whatever, for or in expectation of any Fee, Gain, or Reward, as an Attorney, Solicitor, Agent, Proctor, Procurator, or Notary Public, although not admitted or inrolled as such ;

If he shall reside in the City of London or City of Westminster, or within the Limits of the Twopenny Post in England, or within the City or Shire of Edinburgh :

And if he shall have been admitted or been in possession of his Office for the Space of Three Years or upwards -

12

0

0

Or if he shall not have been admitted or been in possession so long

6

0

0

If he shall reside elsewhere;

And if he shall have been admitted or been in possession of his Office for the Space of Three Years or upwards

8

0

0

Or if he shall not have been admitted or been in possession so long

4

0

0

But no One Person is to be obliged to take out more than One Certificate, although he may act in more than One of the Capacities aforesaid, or in several of the Courts aforesaid.

Exemptions.

All Clerks and Officers of any of the Courts aforesaid who shall act or he concerned in the Conduct or Management of any Action, Suit, Prosecution, or other Proceeding, by virtue and in the Execution of their respective Offices or Appointments only, and shall not be also retained or employed by any Party to such Action, Suit, Prosecution, or other Proceeding, or by any Attorney, Solicitor, Agent, Proctor, or Procurator, on behalf of any Party thereto, for or in expectation of any Fee or Reward other than the established Fees due and payable in respect of their Offices and Appointments.

CERTIFICATE to be taken out yearly by every Person, being a Member of One of the Four Inns of Court in England, who in the Character of Conveyancer, Special Pleader, Draftsman in Equity, or otherwise, shall, for or in expectation of any Fee, Gain, or Reward, draw or prepare any Conveyance of or Deed or Instrument relating to any Estate or Property, Real or Personal, or any other Deed or Contract whatever, or any Pleadings or Proceedings in any Court of Law or Equity;

If he shall reside in the City of London or City of Westminster, or within the Limits of the Twopenny Post in England

12

0

0

And if he shall reside elsewhere - - -

8

0

0

Exemptions.

Serjeants at Law and Barristers:

Attorneys, Solicitors, Proctors, and Notaries Public, and other Persons acting as such by virtue of any Office or Appointment, who shall respectively take out Certificates in those Characters :

Public Officers drawing or preparing Deeds or other Instruments by virtue of their Offices, and in the course of their official Duty only, and not otherwise.

CERTIFICATE of Admission to Degrees in the Universities.—See Testimonial.

CERTIFICATE of Marriage, except of any common Seaman, Marine, or Soldier

0

5

0

CERTIFICATE of any Persons having received the Holy Sacrament

0

5

0

CERTIFICATE of any Goods, Wares, or Merchandise having been duly entered inwards, which shall be entered outwards for Exportation at the Port of Importation, or be removed from thence to any other Port for the more convenient Exportation thereof from Great Britain, where such Certificate shall be issued for enabling any Person to obtain a Debenture or Certificate entitling him to receive any Drawback of any Duty or Duties of Customs, or any Part thereof - -

0

4

0

See also Debenture.

SCHEDULE. PART I.

Duty.

CHARTER, of Resignation, or of Confirmation, or of Novodamus, or upon Apprising, or upon a Decreet of Adjudication or Sale of any Lands or other heritable Subjects in Scotland, holden of any Subject Superior

£

s.

d.

0

9

9

And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

0

9

0

CHARTER-PARTY or any Agreement or Contract for the Charter of any Ship or Vessel, or any Memorandum, Letter, or other Writing between the Captain, Master, or Owner of any Ship or Vessel and any other Person, for or relating to the Freight or Conveyance of any Money, Goods, or Effects on board of such Ship or Vessel

1

15

0

And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

CLERKSHIP Articles or Contract of.-See Apprenticeship. - Articles.

COLLATION by any Archbishop or Bishop to any Ecclesiastical Benefice, Dignity, or Promotion in England, of the yearly Value of Ten Pounds or upwards in the King's Books

20

0

0

COLLATION by any Archbishop or Bishop to any other Ecclesiastical Benefice, Dignity, or Promotion whatsoever in England

10

0

0

COLLATION, Institution, or Admission, by any Presbytery or other Competent Authority, to any Ecclesiastical Benefice in Scotland

2

0

0

COMMISSION granted by His Majesty, His Heirs or Successors, or by any Person or Persons duly authorized by Him or them, to any Officer in the Army or in the Corps of Royal Marines -

1

10

0

Exemptions from the preceding and all other Stamp Duties, Commissions granted to Officers of Yeomanry, Cavalry, or Volunteer Infantry, and to Officers of the Local Militia.

COMMISSION granted by the Lord High Admiral, or the Commissioners for executing the Office of Lord High Admiral of the United Kingdom, to any Officer in the Navy -

0

5

0

COMMISSION or Deputation granted by the Commissioners of Excise -

1

10

0

COMMISSION appointing any Person Receiver General of the Land and other Taxes for any County or District in Great Britain

25

0

0

COMMISSION appointing any Manager or Director, Managers or Directors, of or concerning any Lottery or Lotteries to be drawn pursuant to Act of Parliament - - - - "

20

0

0

COMMISSION to act as a Notary Public in Scotland,—See Faculty.

COMMISSION in the Nature of a Power of Attorney in Scotland,—See Letter of Attorney.

SCHEDULE, PART I.

Duty.

COMPOSITION—Deed or other Instrument of Composition between a Debtor or Debtors and his, her, or their Creditors

£

s.

d.

1

15

0

And where the same, together with any Schedule, .Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of -

1

5

0

CONDITIONAL Surrender of any Copyhold or Customary Estate by way of Mortgage—See Mortgage.
CONSTAT of Letters Patent,—See Exemplification.
CONTRACT of Excambion in Scotland,—See Exchange.
CONVEYANCE, whether Grant, Disposition, Lease, Assignment, Transfer, Release, Renunciation, or of any other Kind or Description whatsoever, upon the Sale of any Lands, Tenements, Rents, Annuities, or other Property, Real or Personal, Heritable or Moveable, or of any Right, Title, Interest, or Claim in, to, out of, or upon any Lands, Tenements, Rents, Annuities, or other Property ; that is to say, for and in respect of the principal or only Deed, Instrument, or Writing, whereby the Lands or other Things sold shall be granted, leased, assigned, transferred, released, renounced, or otherwise conveyed to or vested in the Purchaser or Purchasers, or any other Person or Persons, by his, her, or their Direction ;
Where the Purchase or Consideration Money therein or thereupon expressed shall not amount to 20l. -

0

10

0

And where the same shall amount to 20l. and not amount to 50l.

1

0

0

And where the same shall amount to 50l. and not amount to 150l.

1

10

0

And where the same shall amount to 150l. and not amount to 300l.

2

0

0

And where the same shall amount to 300l. and not amount to 500l.

3

0

0

And where the same shall amount to 500l. and not amount to 750l.

6

0

0

And where the same shall amount to 750l. and not amount to 1,000l.

9

0

0 0

And where the same shall amount to 1,000l. and not amount to 2,000l.

12

0

And where the same shall amount to 2,000l. and not amount to 3,000l.

25

0

0

And where the same shall amount to 3,000l. and not amount to 4,000l.

35

0

0

And where the same shall amount to 4,000l. and not amount to 5,000l.

45

0

0

And where the same shall amount to 5,000l. and not amount to 6,000l.

5.5

0

0

And where the same shall amount to 6,000l. and not amount to 7,000l.

65

0

0

And where the same shall amount to 7,000l. and not amount to 8,000l. -

75

0

0

And where the same shall amount to 8,000l. and not amount to 9,000l.

85

0

0

And where the same shall amount to 9,000l. and not amount to 10,000l.

95

0

0

And where the same shall amount to 10,000l. and not amount to 12,500l.

110

0

0

And where the same shall amount to 12.500l. and not amount to 15,000l.

130

0

0

And where the same shall amount to 15,0007l. and not amount to 20,000l.

170

0

0

And where the same shall amount to 20,000l. and not amount to 30,000l.

240

0

0

And where the same shall amount to 30,000l. and not amount to 40,000l.

350

0

0

And where the same shall amount to 40,000l. and not amount to 50,000l.

450

0

0

And where the same shall amount to 50,000l. and not amount to 60,000l.

550

0

0

And where the same shall amount to 60,000l. and not amount to 80,000l.

650

0

0

And where the same shall amount to 80,000l. and not amount to 100,000l.

800

0

0

And where the same shall amount to 100,000l. or upwards

1,000

0

0

And where any Freehold Lands or Hereditaments in England shall he conveyed by a Deed of Feoffment, with or without any Letter or Letters of Attorney therein contained to deliver or receive Seisin, or by Deed of Bargain and Sale inrolled; such Deed of Feoffment or Bargain and Sale, unless accompanied with a Lease and Release, shall be charged with a. further Duty as follows:
If the Purchase or Consideration Money therein or thereupon expressed shall be under 20l.

0

10

0

If it shall amount to 20l. and not amount to 50l.

0

15

0

If it shall amount to 50l. and not amount to 150l.

1

0

0

If it shall amount to 150l. or upwards

1

15

0

But if there shall be both a Feoffment and a Bargain and Sale inrolled, then the said further Duty shall not attach on either.
Note—The Purchase or Consideration Money is to be truly expressed and set forth in Words at length in or upon every such principal or only Deed or Instrument of Conveyance.
And where any Lands or other Property, of different Tenures or Holdings, or held under different Titles, contracted to be sold at one entire Price for the whole, shall be conveyed to the Purchaser in separate Parts or Parcels, by different Deeds or Instruments, the Purchase or Consideration Money shall be divided and apportioned in such Manner as the Parties shall think fit, so that a distinct Price or Consideration for each separate Part or Parcel may be set forth in or upon the principal or only Deed or Instrument of Conveyance relating thereto, which shall be charged with the said ad valorem Duty in respect of the Price or Consideration Money therein set forth.
And where any Lands or other Property, contracted to be purchased by Two or more Persons jointly, or by any Person for himself and others, or wholly for others, at one entire Price for the whole, shall be conveyed in Parts or Parcels by separate Deeds or Instruments to the Persons for whom the same shall be purchased, for distinct Parts or Shares of the Purchase Money, the principal or only Deed or Instrument of Conveyance, of each separate Part or Parcel, shall be charged with the said ad valorem Duty, in respect of the Sum of Money therein specified as the Consideration for the same.
But if separate Parts or Parcels of such Lands or other Property shall be conveyed to or to the Use of or in trust for different Persons, in and by one and the same Deed or Instrument, then such Deed or Instrument shall be charged with the said ad valorem Duty, in respect of the aggregate Amount of the Purchase or Consideration Monies therein mentioned to be paid or agreed to be paid, for the Lands or Property thereby conveyed.
And where any Person, having contracted for the Purchase of any Lands or other Property, but not having obtained a Conveyance thereof, shall contract to sell to any other Person, and the same shall in consequence be conveyed immediately to the Sub-purchaser, the principal or only Deed or Instrument of Conveyance shall be charged with the said ad valorem Duty, in respect of the Purchase or Consideration Money therein mentioned to he paid or agreed to be paid by the Sub-purchaser.
And where any Person, having contracted for the Purchase of any Lands or other Property, but not having obtained a Conveyance thereof, shall contract to sell the whole or any Part or Parts thereof to any other Person or Persons, and the same shall in consequence be conveyed, by the original Seller, to different Persons, in Parts or Parcels, the principal or only Deed or Instrument of Conveyance of each Part or Parcel thereof shall be charged with the said ad valorem Duty, in respect only of the Purchase or Consideration Money which shall be therein mentioned to be paid or agreed to be paid for the same by the Person or Persons to whom or to whose Use or in trust for whom the Conveyance shall be made, without regard to the Amount of the original Purchase Money.
And in all Cases of such Sub-sales as aforesaid the Sub-purchasers, and the Persons immediately selling to them, shall be deemed and taken to be the Purchasers and Sellers, within the Intent and Meaning of the Provisions and Regulations of the aforesaid Act of the Forty-eighth Year of His Majesty's Reign, relating to the ad valorem Duties on Conveyances on the Sale of Property thereby imposed, and which are to be observed and enforced with regard to the said ad valorem Duties hereby granted.
But where any Sub-purchaser shall take an actual Conveyance of the Interest of the Person immediately selling to him, which shall be chargeable with the said ad valorem Duty, in respect of the Purchase or Consideration Money paid or agreed to be paid by him, and shall be duly stamped accordingly, any Deed or Instrument of Conveyance to be afterwards made to him, of the Property in question, by the original Seller, shall be exempted from the said ad valorem Duty, and be charged only with the ordinary Duty on Deeds or Instruments of the same Kind not upon a Sale.
And where any Lands or other Property separately contracted to be purchased of different Persons, at separate and distinct Prices, shall be conveyed to the Purchaser, or as he shall direct, in and by one and the same Deed or Instrument, such Deed or Instrument shall be charged with the said ad valorem Duty,
respect of the aggregate Amount of the Purchase or Consideration Monies therein mentioned to be paid or agreed to be paid, for the same.
And where any Lands or other Property shall be sold and conveyed in consideration, wholly or in part, of any Sum of Money charged thereon by way of Mortgage, Wadset, or otherwise, and then due and owing to the Purchaser, or shall be sold and conveyed, subject to any Mortgage, Wadset, Bond, or other Debt, or to any gross or entire Sum of Money, to be afterwards paid by the Purchaser, such Sum of Money or Debt shall be deemed the Purchase or Consideration Money, or Part of the Purchase or Consideration Money, as the Case may be, in respect whereof the said ad valorem Duty is to be paid.
And;to prevent Doubts respecting what shall be deemed the principal Deed or Instrument of Conveyancej in certain Cases, it is hereby declared:
That where any Lands or Hereditaments, in England, shall be conveyed by Bargain and Sale inrolled, and also by Lease and Release, or Feoffment, with or without any such Letter or Letters of Attorney therein contained as aforesaid, the Release of Feoffment shall be deemed the principal Deed, and the Bargain and Sale shall be charged only with the Duty hereby imposed on Deeds in general (See Deed). But the same shall not be inrolled or be available unless also stamped for testifying the Payment of the ad valorem Duty on the Release Or Feoffment.
And where any Lands or Hereditaments shall be conveyed by Lease and Release, and also by Feoffment, with or without any such Letter or Letters of Attorney therein contained as aforesaid, the Release shall be deemed the principal Deed, and the Feoffment shall be charged only with the Duty hereby imposed on Deeds in general (See Deed). But the same shall not be available unless also stamped for testifying the Payment of the ad valorem Duty on the Release.
And where any Copyhold or Customary Estate shall be Conveyed by a Deed of Bargain and Sale, by the Commissioners named in a Commission of Bankrupt, or by Executors or others, by virtue of a Power given by Will or by Act of Parliament, or otherwise, where a Surrender shall not be necessary, the Deed of Bargain and Sale shall be deemed the principal Instrument.
And in other Cases of Copyhold or Customary Estates the Surrender or Voluntary Grant, or the Memorandum thereof respectively, if made out of Court, or the Copy-of Court Roll of the Surrender or Voluntary Grant, if made in Court, shall be deemed the principal Instrument.
And Copies of Court Roll made after the Thirty-first Day of August 1815, of Surrenders and Voluntary Grants made in Court before or upon that Day, and subsequent to the 10th Day of October 1808, shall be charged with the said ad valorem Duties. But Copies of Court Roll of Surrenders and Voluntary Grants made before or upon the 10th Day of October 1808 shall not be liable thereto.
And Grants, and Copies of Court Roll of Grants, of Copyhold or Customary Estates for a Life or Lives, are to be charged as well as those for any greater Interest.
And where in Scotland there shall be a Disposition or Assignation executed by the Seller, and any other Instrument or Instruments, Writing or Writings, to complete the Title, the Disposition or Assignation shall be deemed the principal Instrument.
And where, upon the Sale of any Annuity or other Right not before in existence, the same shall not be created by actual Grant or Conveyance, but shall only be secured by Bond, Warrant of Attorney, Covenant, Contract, or otherwise, the Bond or other Instrument, by which the same shall be secured, or some one of such Instruments, if there be more than one, shall be deemed and taken to be liable to the same Duty as an actual Grant or Conveyance.
And in the Case of Leases or Tacks, where a yearly Rent of 20l. or upwards shall be reserved as Part of the Consideration for the same, there shall be charged a further Duty:—for which see Title, Lease.
And where the principal or only Deed or Instrument of Conveyance, together with any Schedule, Receipt, or other Matter put or indorsed thereon, or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

0

0

And where there shall be several Deeds, Instruments, or Writings for completing the Title to the Property sold, such of them ' as are not liable to the said ad valorem Duty shall be charged with the Duty to which the same may be liable under any general or particular Description of such Deeds, Instruments, or Writings contained in this Schedule.
And where, in any Case not hereby expressly provided for, of several Deeds, Instruments, or Writings, a Doubt shall arise which is the principal, it shall be lawful for the Parties to determine for themselves which shall be so deemed, and to pay the said ad valorem Duty thereon accordingly ; and, if necessary, the other Deeds, Instruments, or Writings, on which the Doubt shall have arisen, shall be stamped with a particular Stamp for denoting or testifying the Payment of the ad valorem Duty, upon all the Deeds or Instruments being produced, and appearing to be duly stamped in other respects.
And where there shall be Duplicates of any Deed or Instrument, chargeable with the said ad valorem Duty, exceeding 2l., one of them only shall he charged therewith, and the other or others shall be charged with the ordinary Duty on Deeds or Instruments of the same Kind not upon a Sale; and on the whole being produced duly stamped as hereby required, the latter shall also be stamped with a particular Stamp for denoting or testifying the Payment of the said ad valorem Duty.
And where any Deed or Instrument, operating as a Conveyance on the Sale of any Property, shall operate also as a Conveyance of any other than the Property sold by way of Settlement, or for any other Purpose, or shall also contain any other
Matter or Thing besides what shall be incident to the Sale and Conveyance of the Property sold, or relate to the Title thereto; every such Deed or Instrument shall be charged, in addition to the Duty to which it shall be liable as a Conveyance on the Sale of Property, and to any progressive Duty to which it may also be liable, with such further Stamp Duty as any separate Deed containing the other Matter would have been chargeable with, exclusive of the progressive Duty.

Exemptions from the preceding Duties on Conveyances upon the Sale of Lands, &c.

All Surrenders and other Instruments relating only to Copyhold or Customary Estates whose clear yearly Value shall not exceed Twenty Shillings, but which are herein-after otherwise charged.

All Transfers of Shares in the Stock and Funds of the Governor and Company of the Bank of England, and of the South Sea and East India Companies, but which are herein-after otherwise charged.

All Leases and Tacks in consideration of a Fine or Grassum for a Life or Lives not exceeding Three, or for a Term of Years determinable with a Life or Lives not exceeding Three, by whomsoever granted.

All Leases in consideration of a Fine for a Term absolute, not exceeding Twenty-one Years, granted by Ecclesiastical Corporations, Aggregate or Sole.

And all voluntary Grants made by the Lord or Lady of any Manor of any Copyhold or Customary Lands or Hereditaments for a Life or Lives for a pecuniary Consideration, and the Copies of Court Boll of such voluntary Grants.

All which Leases, Tacks, Grants, and Copies are herein-after charged with ordinary Duty.

Exemptions from the preceding and all other Stamp Duties, except the Duty on the Receipt for the Consideration Money.

Conveyances of Rents purchased under the Act of the 3ith Year of His Majesty's Reign, c. 75., for the better Management of the Land Revenue of the Crown, and for the Sale of Fee Farm and other unimprovable Rents, upon subsequent Sales thereof by the Purchasers, or their Heirs or Assigns, to the Owners of the Lands or other Hereditaments out of which the same are payable where the Consideration Money to be paid on such subsequent Sales shall not exceed the Sum of 101.

Exemptions from the preceding and all other Stamp Duties.

All Transfers of Shares in any of the Government or Parliamentary Stocks or Funds.

For other Exemptions, see the Titles, Grant, Lease, and at the End of this Part of the Schedule.

CONVEYANCE of Lands and Rents belonging to the Crown,—

—See Grant.

CONVEYANCE of any Estate or Property in trust for Sale, which shall be intended only as a Security for Money or Stock.

—See Mortgage.

SCHEDULE, PART I.

Duty.

CONVEYANCE of the Equity or Right of Redemption or Reversion of Lands or other Property to a Purchaser, in the same Deed with a Mortgage, Wadset, or other Security made thereupon,—

—See Mortgage.

£

s.

d.

CONVEYANCE of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty -

1

15

0

And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

COPY attested to be a true Copy, in the Form which hath been commonly used for that Purpose, or in any other Manner authenticated or declared to be a true Copy, or made for the Purpose of being given in Evidence as a true Copy, of any Agreement, Contract, Bond, Deed, or other Instrument of Conveyance, or any other Deed whatever, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, or of any Part thereof respectively

Where such a Copy shall be made for the Security or Use of any Person being a Party to or taking any Benefit or Interest immediately under such Agreement, Contract, Bond, Deed, f or other Instrument

The same Duty or Duties as for the original Instrument.

And where any such Copy shall be made for the Security or Use of any Person not being a Party to or taking any Benefit or Interest immediately under such Agreement, Contract, Bond, Deed, or other Instrument

0

1

0

And for every entire Quantity of 720 Words contained therein, over and above the first 720 Words, a further progressive Duty of

0

1

0

And all Copies which shall at any Time be offered in Evidence shall be deemed to have been made for that Purpose.

Exemptions from the preceding and all other Stamp Duties.

All Copies attested or authenticated as aforesaid, which shall be made for the private Use only of any Person having the Custody of the original Instruments, or of his or her Counsel, Attorney, or Solicitor.

COPY attested or authenticated as aforesaid, or made for the Purpose of being given in Evidence as a true Copy of any original Will, Testament, or Codicil, or of the Probate or Probate Copy of any Will or Codicil, or of any Letters of Administration, or of any Confirmation of a Testament, Testamentary or Dative, or of any Part thereof respectively

0

1

0

And for every entire Quantity of 720 Words contained in any such Copy, over and above the first 720 Words, a further progressive Duty of - - - -

0

1

0

And all Copies which shall at any Time be offered in Evidence shall be deemed to have been made for that Purpose.

Office COPY or Extract of any Will or Codicil deposited in any Ecclesiastical Court in England -

0

1

0

And for every entire Quantity of 90 Words contained in any such Copy or Extract, over and above the first 90 Words, a further progressive Duty of

0

1

0

SCHEDULE, PART I.

Duty.

COPY or Extract of any Memorial, or of the Register of any Memorial, registered pursuant to any Act of Parliament made or to be made for the public registering of Deeds and Conveyances in England

£

s.

d.

0

5

0

And for every Piece of Vellum, Parchment, or Paper upon which any such Copy or Extract shall be written, after the first, a further progressive Duty of

0

5

0

COPY or Extract of any Deed or of any other Instrument not falling under the Description of Law Proceedings, which shall be made or taken from the Rolls or Records of any of His Majesty's Courts at Westminster -

0

2

0

And for every Piece of Vellum, Parchment, or Paper upon which any such Copy or Extract shall be written, after the first, a further progressive Duty of - - -

0

2

0

Attested COPY or Extract of any Deed, Instrument, or Writing given out from any public Register or from the Books or Records of any Court in , Scotland, and not otherwise charged under the Head of Law Proceedings

0

2

6

And where the same shall contain more than 600 Words, then for every entire Quantity of 600 Words contained therein, over and above the first 600 Words, a further progressive Duty of

0

2

6

And for any less Quantity of Words contained therein over and above the first 600 Words, or over and above any second, third, or other full Quantity of 600 Words, a further Duty of

0

2

6

Exemptions from the preceding and all other Stamp Duties.

Certified Copies of Proceedings and Interlocutors required or authorized in Cases of Appeal to the House of Lords.

Copies or Extracts of Protests upon Bills or Promissory Notes for any Sum under Forty Shillings Sterling.

Extracts of Commissions of Persons as Delegates or Representatives to the General Assembly or to any Presbytery or Church Court in Scotland, and of Commissions of Delegates to the Convention of Royal Burghs, and of Commissions of Delegates from any Royal Burgh for the Election of Members of Parliament.

COPYHOLD Estates, and Customary Estates, passing by Surrender and Admittance, or by Admittance only, and not by Deed; Instruments relating thereto, not otherwise charged under the Head of Mortgage or of Conveyance upon the Sale of Lands ; viz.

Any Surrender made out of Court, or the Memorandum thereof, where the clear yearly value of the Estate shall exceed Twenty Shillings -

1

0

0

And where the same shall not exceed Twenty Shillings -

0

5

0

See also conveyance upon the Sale of Lands, &c, and Mortgage.

Any Admittance out of Court, or the Memorandum thereof, where the clear yearly Value of the Estate shall exceed Twenty Shillings -

1

0

0

And where the same shall not exceed Twenty Shillings

0

5

0

And where both a Surrender and Admittance, or more than One Surrender or Admittance, or the Memorandum thereof, shall be contained in the same Piece of Vellum, Parchment, or Paper, whether upon a Sale, Mortgage, or other Occasion, the proper Duty shall be paid in respect to each Surrender and each Admittance.

And where any Surrender or Admittance, or the Memorandum thereof, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of - -

1

0

0

The Copy of Court Roll of any Surrender made in Court, where the clear yearly Value of the Estate shall exceed Twenty Shillings -

1

0

0

And where the same shall not exceed Twenty Shillings

0

5

0

See also conveyance upon the Sale of Lands, &c, and mortgage.

The Copy of Court Roll of any Admittance in Court, where the clear yearly Value of the Estate shall exceed Twenty Shillings

1

0

0

And where the same shall not exceed Twenty Shillings

0

5

0

And where Copies of both a Surrender and Admittance, or of more than One Surrender or Admittance, shall be contained in the same Piece of Vellum, Parchment, or Paper, whether upon a Sale, Mortgage, or other Occasion, the proper Duty shall be paid in respect of each Surrender and each Admittance, except in the Case of a Recovery herein-after provided for.

And where the Copy of any such Surrender or Admittance, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of - - -

1

0

0

The Copy of Court Roll of the several Surrenders, Admittances, and other Acts which shall take place in Court for the Purpose of perfecting a Common Recovery of any entailed Copyhold or Customary Estate or Estates, Tenement or Tenements, from the Surrender to make a Tenement of the Praecipe down to the Admittance of the Tenant in Tail in Fee, or to the Admittance for Life of the former Tenant for Life, with Remainder to the Tenant in Tail in Fee, upon the Surrender of the Demandant, both inclusive, or from the Surrender to make a Tenant to the Praecipe, inclusive, to the Admittance of the Tenant in Tail or Tenant for Life, otherwise than as aforesaid, or to the Admittance of any other Person, upon the Surrender of the Demandant, exclusive, where the clear yearly Value of the Estate shall exceed Twenty Shillings -

Five Times

1

0

0

And where the same shall not exceed Twenty Shillings

Five Times

1

0

0

And if the Copy of Court Roll of any other Admittance or Surrender, Admittances or Surrenders, shall be contained in the same Piece of Vellum, Parchment, or Paper, with the Copy of Court Roll of the several Surrenders, Admittances, and other Acts for the Purpose aforesaid, the same shall be charged with such and the same Duty or Duties as if the same had been written upon a separate Piece of Vellum, Parchment, or Paper, over and above the said Duties hereby imposed on the Copy of Court Roll of the Recovery.

Any Voluntary Grant by the Lord or Lady, or Steward, of any Manor, made out of Court, or the Memorandum thereof, with or without Admittance thereon :—where the clear yearly Value of the Estate shall exceed Twenty Shillings -

Twice

1

0

0

And where the same shall not exceed Twenty Shillings

Twice

0

5

0

See also Conveyance upon the Sale of Lands, &c, and Mortgage.

The Copy of Court Roll of any Voluntary Grant made in Court by the Lord or Lady, or Steward, of any Manor, with or without Admittance thereon :—where the clear yearly Value of the Estate shall exceed Twenty Shillings

Twice

1

0

0

And where the same shall not exceed Twenty Shillings

Twice

0

5

0

See also Conveyance upon the Sale of Lands, See, and mortgage.

And where any Voluntary Grant, or the Memorandum, or Copy of Court Roll thereof, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

0

0

Any Licence to demise, or the Memorandum thereof if granted out of Court; and the Copy of court Roll of any Licence to demise, if granted in Court;—where the clear yearly Value of the Estate shall exceed Twenty Shillings

1

0

0

And where the same shall not exceed Twenty Shillings

0

5

0

Exemptions from the preceding and all other Stamp Duties.

Original Surrenders out of Court, and Copies of Court Roll of Surrenders in Court, to the Uses of a Will, or to a Trustee for the Uses or Purposes of a, Will.

The Court Rolls or Books of any Manor, wherein the Proceedings relating thereto shall be entered or minuted.

See also the General Exemptions at the End of this Part of the Schedule.

DEBENTURE or CERTIFICATE, for entitling any Person to receive any Drawback of any Duty or Duties, or Part of any Duty or Duties, of Customs or Excise, or any Bounty payable out of the Revenue of Customs or Excise, for or in respect of any Goods, Wares, or Merchandise exported, or shipped to be exported, from Great Britain to any Part beyond the Seas;

If the same shall not exceed 100l.

0

5

0

If the same shall exceed 100l. and not exceed 200l.

0

10

0

If the same shall exceed 200l. and not exceed 500l.

1

0

0

If the same shall exceed 500l.

2

0

0

Exemptions from the preceding and all other Stamp Duties.

All Debentures or Certificates for Bounty which were heretofore exempted from Stamp Duty by any Act or Acts of Parliament granting a Bounty on the Exportation of Linens or Sail Cloth.

SCHEDULE, PART I.

Duty.

DECLARATION of any Use or Trust, Uses or Trusts, of or concerning any Estate or Property, Real or Personal, where made by any Writing not being a Deed or Will, not otherwise charged in this Schedule.

£

s.

d.

1

15

0

And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

If made by Deed. See Deed.

1

5

0

DEED, whereby any real Burden shall be declared or created on Lands or heritable Subjects in Scotland,—See Mortgage, Disposition.

DEED containing an Obligation to infeft any Person in heritable Subjects in Scotland, under a Clause of Reversion, as a Security for Money, but without any personal Bond or Obligation therein for Payment of the Money intended to be secured,—See Mortgage.

DEED of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty

1

15

0

And where the same, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

DEFEAZANCE.—Deed, or other Instrument of Defeazance, of any Conveyance, Disposition, Assignation, or Tack, apparently absolute, but intended only as a Security for Money or Stock;—See Mortgage.

DEPUTATION by the Commissioners of Excise,—See Commission.

DEPUTATION or Appointment of a Gamekeeper

1

15

0

DISCHARGE for Money,—See Receipt.

DISPENSATION for holding Two Ecclesiastical Dignities or Benefices, or a Dignity and a Benefice in England, where either of them shall be above the yearly Value of Ten Pounds in the King's Books

40

0

0

And in all other Cases

25

0

0

DISPENSATION of any other Kind, from the Archbishop of Canterbury or the Master of the Faculties, for the Time being, or from the Guardian of the Spiritualities during a Vacancy of the Archbishop's See

40

0

0

DISPOSITION of Lands or heritable Subjects in Scotland to singular Successors or Purchasers,—See Conveyance.

DISPOSITION of Lands or other heritable Subjects in Scotland to a Purchaser, containing a Clause declaring all or any Part of the Purchase Money a real Burden upon or affecting the Lands or heritable Subjects thereby disponed, or any Part thereof;

Such Disposition shall be charged, not only with the ad valorem and progressive Duties herein-before charged on a Conveyance upon the Sale of Lands or heritable Subjects in Scotland, but also with the ad valorem Duty herein-after charged on any Deed creating a real Burden on Lands in Scotland,—

—See Conveyance, Mortgage.

SCHEDULE, PART I.

Duty.

DISPOSITION in Security, in Scotland,—See Mortgage.

£

S.

d.

S.

d.

15

0

5

0

2

0

0

0

0

0

EXCHANGE.—Any Deed, whereby any Lands or other Hereditaments or heritable Subjects in England or Scotland shall be conveyed, or any Copyhold or Customary Lands or Hereditaments in England shall be covenanted to be surrendered, in Exchange for other Lands or Hereditaments or heritable Subjects;

If no Sum of Money, or only a Sum under 300l., shall be paid or agreed to be paid for Equality of Exchange; the ordinary Duty of

1

15

0

And if a Sum of 300l. or upwards shall be paid or agreed to be paid for Equality of" Exchange

The same ad valorem Duty as for a conveyance on the Sale of Lands for a Sum of Money equal to the Sum so paid or agreed to be paid

And where any such Deed of Exchange, together with any Schedule, Receipt, or other Matter put or indorsed thereon, or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of,

If the Deed be liable, in the first instance, to a Duty of 1l. 15s. -

1

5

0

Or if liable to a higher Duty in the first instance

1

0

0

And any Duplicate of any such Deed of Exchange shall be charged with the same Duty or Duties; and if the Exchange shall be effected or secured by separate Conveyances or Covenants, by distinct Deeds, each Deed shall be charged with the same Duty or Duties.

And in case there shall be more than One Deed for completing the Title to the Lands or other Hereditaments or heritable Subjects conveyed by either Party, the principal Deed only shall be charged under this Head of Exchange; and any subordinate or collateral Deed shall be charged with the Duty to which it may be liable under any other Description in this Schedule.

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 His Majesty, His Heirs or Successors, or by any of His Royal Predecessors, of any Honour, Dignity, Promotion, Franchise, Liberty, or Privilege, or of any Lands, Office, or other Thing whatsoever;

For every Skin, Sheet, or Piece of Vellum, Parchment, or Paper upon which any such Exemplification or Constat shall be written

5

0

0

EXTRACTS from Registers and Records in England and Scotland,—

—See Copy.

FACTORY, in the Nature of a Power of Attorney in Scotland,—

—See Letter of Attorney.

FACULTY, Licence, or Commission, for admitting or authorizing any Person to act as a Notary Public in England -

30

0

0

FACULTY, Licence, or Commission, for admitting or authorizing any Person to act as a Notary Public in Scotland ...

20

0

0

FACULTY from the Archbishop of Canterbury, or the Master of the Faculties for the Time being, or from the Guardian of the Spiritualities during a Vacancy of the Archbishop's See, not otherwise charged

30

0

0

FEOFFMENT of Lands or other Hereditaments in England, upon the Sale or Mortgage thereof,—See Conveyance—Mortgage.

FEOFFMENT of Lands or other Hereditaments in England, not otherwise charged -

1

15

0

And where the same shall contain any Letter or Letters of Attorney to deliver or receive Seisin, a further Duty of

1

15

0

And where the same, together with any such Letter or Letters of Attorney, and any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

FURTHER CHARGE.—See Mortgage.

GIFT of Ultimus Hæres, Bastardy, Escheat, or Forfeiture, in Scotland,—

—See Grant.

GIFT of the vacant Stipend of any Parish in Scotland, whereof the Presentation to the Church shall belong to the Crown ...

1

10

0

SCHEDULE, PART I.

Duty.

GRANT or Letters Patent, under the Great Seal of the United Kingdom of Great Britain and Ireland, or the Seal of the Duchy or County Palatine of Lancaster, or under the Seal kept and used in' Scotland in place of the Great Seal formerly used there;

Of the Honour or Dignity of a Duke -

£

s.

d.

350

0

0

_________ of a Marquis

300

0

0

_________ of an Earl

250

0

0

_________ of a Viscount - -

200

0

0

_________ of a Baron -

150

0

0

_________ of a Baronet - -

100

0

0

Of a Congé d'elire to any Dean and Chapter for the Election of an Archbishop or Bishop -

30

0

0

Of the Royal Assent to or Signification of the Election made by any Dean and Chapter, or of the Nomination and Presentation by His Majesty, His Heirs or Successors, in default of such Election, of any Person to be an Archbishop or Bishop

30

0

0

Of or for the Restitution of the Temporalities to any Archbishop or Bishop

30

0

0

Of any other Honour, Dignity, or Promotion whatsoever, or of any Franchise, Liberty, or Privilege, to any Person or Persons, Body or Bodies Politic or Corporate

30

0

0

And where Two or more Honours or Dignities shall be granted by the same Letters Patent to the same Person, such Letters Patent shall be charged with the proper Duty in respect of the highest in point of Rank only.

And where any Honour or Dignity, Honours or Dignities, shall be granted to any Person or Persons in Remainder, the Letters Patent shall be charged with such further Duty in respect of every Remainder as would have been payable for an original Grant of the same Honour or Dignity, Honours or Dignities.

And where any such Grant or Letters Patent shall be contained in more than One Skin, Sheet, or Piece of Vellum, Parchment, or Paper, then for every Skin, Sheet, or Piece thereof, after the first, a further progressive Duty of -

20

0

0

Exemptions from the preceding and all other Stamp Duties.

Commissions of Rebellion in Process.

Letters Patents or Briefs for collecting Charitable Benevolences.

Letters Patent for confirming any Dispensation herein-before charged with a Duty.

Letters Patent appointing Sheriffs in England, and the Writs of Assistance accompanying such Letters Patent.

GRANT or Warrant of Precedence to take Rank among Nobility, under the Sign Manual of His Majesty, His Heirs or Successors

100

0

0

GRANT or Licence under the Sign Manual to take and use a Surname and Arms, or a Surname only, in compliance with the Injunctions of any Will or Settlement - - -

50

0

0

GRANT or Licence under the Sign Manual to take and use a Surname and Arms, or a Surname only, upon any voluntary Application

10

0

0

GRANT of Arms or Armorial Ensigns only, under the Sign Manual, or by any of the Kings of Arms of England or Scotland -

10

0

0

SCHEDULE, PART I.

Duty.

GRANT, Lease, or Tack under the Great Seal of the United Kingdom of Great Britain and Ireland, or the Seal of the Exchequer in England, or the Seal of the Duchy or County Palatine of Lancaster, or the Seal kept and used in Scotland in place of the Great Seal formerly used there; or under the Privy Seal in England, or the Quarter Seal or Privy Seal in Scotland, unless directed to the Great Seal; or under the Royal Sign Manual of His Majesty, His Heirs or Successors, unless directed to any of the Seals aforesaid;

£

s.

d.

Of any Lands, Tenements, Hereditaments, or heritable Subjects, whatever the Tenure thereof may be, which have or shall come to His Majesty, His Heirs or Successors, by Escheat or Forfeiture, or as Ultimus Hares, or by reason of the same being purchased by or for any Alien ; or which His Majesty, His Heirs or Successors, is or shall be otherwise entitled to in right of the Crown, and be authorized to dispose of absolutely, as he or ; they shall think fit; whether such Grant, Lease, or Tack shall be in Fee or Fee Tail, or for Term of Life or Years;

Or of any Lands, Tenements, Hereditaments, or heritable Subjects belonging to the Duchy of Lancaster, or belonging to the Crown in Scotland, whereof His Majesty, His Heirs or Successors, is or shall be authorized to make only certain limited Grants, Leases, or Tacks; whether such Grant, Lease, or Tack shall be for Term of Life or Years;

Or of any Goods, Chattels, or personal or moveable Estate, or other Profit, whereof the Grant is not otherwise charged in this Schedule;

Where such Grant, Lease, or Tack shall be intended to operate in any Degree as a Gift, except in the Cases next herein-after mentioned, then for every Skin, Sheet, or Piece of Vellum, Parchment, or Paper upon which the same shall be written, a Duty of

30

0

0

And where any such Grant, Lease, or Tack, operating as a Gift, shall be of Lands or other Hereditaments, or heritable Subjects vested in His Majesty, His Heirs or Successors, by Escheat or as Ultimus Hares, for Want of Heirs of any Person, who was a bare Trustee thereof, or seised into the Hands of the Crown upon any Outlawry in a Civil Action at the Suit of any of His Majesty's Subjects -

1

15

0

And if any such Grant, Lease, or Tack, charged with a Duty of £1 15s., together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

And where any such Grant, Lease, or Tack shall be made for f what shall he deemed and intended as a full and adequate Consideration for the same, either in Money paid at once or in Rent, or in Lands or Hereditaments given in Exchange, or otherwise

The same Duty as on a Grant, Lease, or Tack of the like Description, made by any of His Majesty's Subjects.

GRANT or Conveyance under the Seal of the Duchy of Lancaster, made in pursuance of the Act passed in the 19th Year of His Majesty's Reign, c. 45., for enabling the Chancellor and Council of the Duchy to sell certain Rents, and to enfranchise Copyhold and Customary Tenements within their Survey

The same Duty as for any other Conveyance upon the Sale of any Property for a Consideration of the like Amount. See Conveyance.

Exemptions from the preceding and all other Stamp Duties, except the Duty on the Receipt for the Consideration Money.

, All Grants and Conveyances under the Seal of the Duchy of Lancaster made in pursuance of the said Act of the 19th Year of His Majesty's Reign, where the Consideration Money paid for the same shall not exceed 10l.

GRANT, Leaser or other Conveyance from His Majesty, His Heirs or Successors, of any Lands, Tenements, or Hereditaments, or of any Personal Estate, being respectively the private Property of His Majesty, His Heirs or Successors, and subject to his or their absolute Disposal, by virtue of the Act passed in the 40th Year of His Majesty's Reign, concerning the Disposition of certain Real and Personal Property of His Majesty, His Heirs or Successors

The same Duty as on a Grant, Lease ,or Conveyance of the like Description from any of His Majesty's Subjects.

GRANT under the Great Seal of the United Kingdom of Great Britain and Ireland, or the Seal kept and used in Scotland in place of the Great Seal formerly used there ; or under the Privy Seal in England, or the Quarter Seal or Privy Seal in Scotland, unless directed to the Great Seal; or under the Sign Manual of His Majesty, His Heirs or Successors, unless directed to any of the Seals aforesaid; out of the Civil List, either of England or Scotland, or out of any other Fund not being Part of the Supplies of the Year, or appropriated by Parliament;

Of any definite and certain Sum or Sums of Money,

Not amounting to 100l. -

1

10

0

Amounting to 100l. and not amounting to 250l.

4

0

0

Amounting to 250l. and not amounting to 500l.

10

0

0

Amounting to 500l. and not amounting to 750l.

20

0

0

Amounting to 750l. and not amounting to 1,000l.

30

0

0

Amounting to 1,000l. or upwards; for every 100l. thereof -

5

0

0

Or of any Annuity or Pension,

Not amounting to 100l. per Annum

1

10

0

Amounting to 100l. and not amounting to 200l. per Annum

4

0

0

Amounting to 200l. and not amounting to 400l. per Annum

10

0

0

Amounting to 400l. and not amounting to 600l. per Annum

20

0

0

Amounting to 600l. and not amounting to 800l. per Annum

30

0

0

Amounting to 800l. and not amounting to 1,000l. per Annum

40

0

0

Amounting to 1,000l. per Annum or upwards

50

0

0

But where any such Grant of an Annuity or Pension shall be made in Confirmation, or by way of Renewal only, of any former Grant of the like Amount and Description, then only a Duty of

1

10

0

And where several and distinct Annuities or Pensions shall be granted to or for the Benefit of different Persons by the same Instrument, the proper Duty shall be charged in respect of each Annuity or Pension; but where the Grant shall be of any Annuity or Pension to or for the Benefit of Two or more Persons jointly, the Duty shall be charged in respect of the whole.

SCHEDULE, PART I.

Duty.

GRANT or Appointment by His Majesty, His Heirs or Successors, or by any other Person or Persons, Body Politic or Corporate, of or to any Office or Employment, by Letters Patent, Deed, or other Writing;

£

s.

d.

Where the Salary, Fees, and Emoluments appertaining thereto shall not amount to 50l. per Annum -

2

0

0

And where the same shall amount to 50l. and not amount to 100l. per Annum

4

0

0

And where the same shall amount to 100l. and not amount to 200l. per Annum

6

0

0

And where the same shall amount to 200l. and not amount to 300l. per Annum

12

0

0

And where the same shall amount to 300l. and not amount to 500l. per Annum

25

0

0

And where the same shall amount to 500l. and not amount to 750l. per Annum

35

0

0

And where the same shall amount to 750l. and not amount to 1,000l. per Annum

50

0

0

And where the same shall amount to 1,000l. and not amount to 1,500l. per Annum

75

0

0

And where the same shall amount to 1,500l. and not amount to 2,000l. per Annum

100

0

0

And where the same shall amount to 2,000l. and not amount to 3,000l. per Annum

150

0

0

And where the same shall amount to 3,000l. per Annum or upwards

200

0

0

The said Fees and Emoluments to be estimated according to the average Amount thereof for Three Years preceding, where practicable; and in other Cases according to the best Information that can be obtained.

And where any such Grant or Appointment shall be made to or of Two or more Persons jointly, with separate and distinct Salaries, Fees, or Emoluments, the same shall be charged with a separate and distinct Duty in respect of each Person, according to the Amount of the Salary, Fees, and Emoluments appertaining to such Person.

Provided always, that no Duty shall be charged in respect of any Person to whom any Office or Employment shall be granted anew, upon the Revocation of any former Grant or Appointment thereof, and who shall have paid a Stamp Duty on such former Grant or Appointment, unless the Salary, Fees, and Emoluments appertaining to such Person shall be in any Manner augmented; and in that Case a Duty shall be charged, in respect of such Person, only in proportion to the Amount of the Augmentation.

GRANT by Copy of Court Roll,—See Conveyance, Copyhold.

GRANT upon the Sale of any Property not belonging to the Crown,—

—See Conveyance.

HERITABLE BOND.—See Bond, Mortgage.

INSTITUTION granted by any Archbishop, Bishop, Chancellor, or other Ordinary, or by any Ecclesiastical Court, in and to any Ecclesiastical Benefice, Dignity, or Promotion in England;

Where the same shall proceed upon a Presentation - -

2

0

0

And where it shall proceed upon the Petition of the Patron to be himself admitted and instituted ; if the Benefice, Dignity, or Promotion shall be of the yearly Value of Ten Pounds or upwards in the King's Books -

30

0

0

Or if the same shall be of any other Description

But such Petition shall not be liable to any Stamp Duty.

15

0

0

INSTITUTION, by any Presbytery or other competent Authority, to Ecclesiastical Benefices in Scotland,—See Collation.

INVENTORY.—See Schedule.

LAND TAX.—Instruments relating to the Redemption and Sale thereof,—See the General Exemptions at the End of this Part of the Schedule.

LEASES or Tacks of Lands, &c. belonging to His Majesty, in right of the Crown or otherwise,—See Grant.

LEASES or Tacks of Lands, &c. not belonging to His Majesty, viz.

LEASE (or Bargain and Sale) for a Year,—See Bargain and Sale.

LEASE or Tack of any Lands, Hereditaments, or Heritable Subjects granted in consideration of a Sum of Money by way of Fine, Premium, or Grassum paid for the same, without any yearly Rent, or with any yearly Rent under 20l.

The same Duty as for the Conveyance on the Sale of Lands for a Sum of Money of the same Amount.

(Save and except Leases and Tacks for a Life or Lives not exceeding Three, or for a Term of Years determinable with a Life or Lives not exceeding Three, by whomsoever granted, and Leases for a Term absolute not exceeding Twenty-one Years, granted by Ecclesiastical Corporations, Aggregate or Sole.)

LEASE or Tack of any Lands, Hereditaments, or Heritable Subjects, at a yearly Rent, without any Sum of Money by way of Fine, Premium, or Grassum paid for the same ;

Where the yearly Rent shall not amount to 20l.

1

0

0

And where the same shall amount to 20l. and not amount to 100l.

1

10

0

And where the same shall amount to 100l. and not amount to 200l.

2

0

0

And where the same shall amount to 200l. and not amount to 400l.

3

0

0

And where the same shall amount to 400l. and not amount to 600l.

4

0

0

And where the same shall amount to 600l. and not amount to 800l.

5

0

0

And where the same shall amount to 800l. and not amount to 1,000l.

6

0

0

And where the same shall amount to 1,000l. or upwards

10

0

0

LEASE or Tack of any Lands, Hereditaments, or Heritable Subjects granted in consideration of a Sum of Money by way of Fine, Premium, or Grassum, and also of a yearly Rent amounting to 20l. or upwards

(Save and except the Leases and Tacks herein-before excepted.)

Both the ad valorem Duties payable for a Lease in consideration of a Fine only, and for a Lease in consideration of a Rent only, of the same Amount.

LEASE or Tack of any Kind, not otherwise charged in this Schedule

1

15

0

And for the Counterpart or Duplicate of any Lease or Tack hereby charged with a Duty not exceeding 1l.

The like Duty as on the Lease or Tack.

And for the Counterpart or Duplicate of any other Lease or Tack whatsoever -

1

10

0

And where any such Lease or Tack, Counterpart or Duplicate as aforesaid, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 "Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

0

0

Exemptions from the preceding and all other Stamp Duties.

Leases or Tacks of waste or uncultivated Lands to any poor or labouring Persons for any Term not exceeding Three Lives or Ninety-nine Years, where the Fine shall not exceed Five Shillings, nor the reserved Rent One Guinea per Annum, and the Counterparts or Duplicates of all such Leases.

LETTER or Power of Attorney made by any Petty Officer, Seaman, Marine, or Soldier serving as a Marine, or by the Executors or Administrators of any such Person, for receiving Prize Money

0

1

0

_______________________ and for receiving Wages

1

0

0

LETTER of Attorney for the Sale, Transfer, Acceptance, or Receipt of Dividends of any of the Government or Parliamentary Stocks or Funds

1

0

0

LETTER or Power of Attorney of any other Kind, or Commission or Factory in the Nature thereof

1

10

0

And where the same, together with any Schedule or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of -

1

0

0

Exemptions from the preceding and all other Stamp Duties.

Letters of Attorney for the Receipt of Dividends of any definite and certain Share of the Government or Parliamentary Stocks or Funds producing a yearly Dividend of less than Three Pounds.

LETTER of Licence from Creditors to a Debtor

1

15

0

And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

5

0

LETTERS of Marque and Reprisal.....

5

0

0

LETTERS Patent—See Grant.

LETTER of REVERSION in Scotland,—See Mortgage.

LICENCE for Marriage in England, if Special

5

0

0

If not Special -

0

10

0

LICENCE to be granted by any Archbishop, Bishop, Vicar-general, or other competent Authority in England for the Non-residence of any Clergyman upon his Living, pursuant to the Act of the 43d Year of His Majesty's Reign -

1

0

0

SCHEDULE, PART I

Duty.

LICENCE of any Kind, not otherwise charged in this Schedule, which shall pass the Seal of any Archbishop, Bishop, Chancellor, or other Ordinary, or of any Ecclesiastical Court in England, or which shall be granted by any Presbytery or other Ecclesiastical Power in Scotland

£

s.

d.

2

0

0

Exemptions from the preceding and all other Stamp Duties.

Licences to Stipendiary Curates in England, wherein the annual Amount of the Stipend shall be specified ; and Licences for the Non-residence of Clergymen upon their. Livings, where granted on the Ground of there being no House or no fit House of Residence thereon.

LICENCE to use and exercise the Calling or Occupation of an Appraiser -To be taken out yearly by every Person who shall exercise the said Calling or Occupation, or make any Appraisement or Valuation herein-before charged with a Duty, for or in expectation of any Gain, Fee, or Reward, except licensed Auctioneers.

0

10

0

LICENCE to be taken out yearly by any Banker or Bankers, or other Person or Persons who shall issue any Promissory Notes for Money payable to the Bearer on Demand, and allowed to be re-issued -

30

0

0

LICENCE to be taken out yearly for using or exercising the Trade or Business of a Pawnbroker within the Cities of London and Westminster, or within the Limits of the Two-penny Post

15

0

0

And for using or exercising the Trade or Business of a Pawnbroker elsewhere -

7

10

0

LICENCE to exercise the Faculty of Physic.—See Admission.

LICENCE to act as a Notary Public—See Faculty.

LICENCE to demise Copyhold Lands,—See Copyhold.

MARRIAGE LICENCE.—See Licence.

MATRICULATION in the Universities,—See Admission.

MEMORIAL, to be registered pursuant to any Act of Parliament made or to be made for the public registering of Deeds and Conveyances in England

0

10

0

And for every Piece of Vellum, Parchment, or Paper upon which any such Memorial shall be written after the first, a further progressive Duty of -

0

10

0

MEMORIAL to be registered or enrolled, pursuant to Act of Parliament, of any Deed Or Instrument, Deeds or Instruments, whereby any Annuity shall be granted or secured in England -

1

0

0

And for every Piece of Vellum, Parchment, or Paper upon which any such Memorial shall be written after the first, a further progressive Duty of - - —

1

0

0

MORTGAGE, Conditional Surrender by way of Mortgage, Further Charge, Wadset, and Heritable Bond, Disposition, Assignation, or Tack in Security, and Eik to a Reversion of or affecting any Lands, Estate, or Property, Real or Personal, Heritable or Moveable, whatsoever;

Also any Deed containing an Obligation to infeft any Person in an annual Rent, or in Lands or other Heritable Subjects, in Scotland, under a Clause of Reversion, but without any Personal Bond or Obligation therein contained for Payment of the Money or Stock intended to be secured;

Also any Conveyance of any Lands, Estate, or Property whatsoever in trust, to be sold or otherwise converted into Money, which shall be intended only as a Security, and shall be redeemable before the Sale or other Disposal thereof, either by express Stipulation or otherwise ; except where such Conveyance shall be made for the Benefit of Creditors generally, or for the Benefit of Creditors specified, who shall accept the Provision made for Payment of their Debts in full Satisfaction thereof or who shall exceed Five in Number ;

Also any Defeazance, Letter of Reversion, Back Bond, Declaration, or other Deed or Writing for defeating or making redeemable or explaining or qualifying any Conveyance, Disposition, Assignation, or Tack of any Lands, Estate, or Property whatsoever, which shall be apparently absolute, but intended only as a Security;

Also any Agreement, Contract, or Bond accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or any such other Security or Conveyance as aforesaid of any Lands, Estate, or Property comprised in such Title Deeds, or for pledging or charging the same as a Security;

And also any Deed whereby a real Burden shall be declared or created on Lands or Heritable Subjects in Scotland:

Where the same respectively shall be made as a Security for the Payment of any definite and certain Sum of Money advanced or lent at the Time, or previously due and owing, or forborne to be paid, being payable,

Not exceeding 50l. -

1

0

0

Exceeding 50. and not exceeding 100l

1

10

0

Exceeding 100l. and not exceeding 200l.

2

0

0

Exceeding 200l. and not exceeding 300l.

3

0

0

Exceeding 300l. and not exceeding 500l.

4

0

0

Exceeding 500l. and not exceeding 1,000l.

5

0

0

Exceeding 1,000l. and not exceeding 2,000l.

6

0

0

Exceeding 2,000l. and not exceeding 3,000l.

7

0

0

Exceeding 3,000l. and not exceeding 4,000l.

8

0

0

Exceeding 4,000l. and not exceeding 5,000l.

9

0

0

Exceeding 5,000l. and not exceeding 10,000l.-

12

0

0

Exceeding 10,000l. and not exceeding 15,000l.

15

0

0

Exceeding 15,000l. and not exceeding 20,000l.

20

0

0

Exceeding 20,000l.

25

0

0

And where the same respectively shall be made as a Security for the Repayment of Money to be thereafter lent, advanced, or paid, or which may become due upon an Account Current, together with any Sum already advanced or due, or without, as the Case may be ; other than and except any Sum or Sums of Money to be advanced for the Insurance of any Property comprised in such Mortgage or Securing against Damage by Fire, or to be advanced for the Insurance of any Life or Lives, pursuant to any Agreement in any Deed, whereby any Annuity shall be granted or secured for such Life or Lives;

If the total Amount of the Money secured, or to be ultimately recoverable thereupon, shall be uncertain and without any Limit

25

0

0

SCHEDULE, PAET I.

Duty.

MORTGAGE-continued.

£

S.

d:

S.

d:

The same Duty as on a Mortgage or Wadset for such limited Sum.

The same Duty as on a Mortgage or Wadset for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price thereof on the Day of the Date of the Mortgage or other Instrument aforesaid, or on either of the Ten Days preceding.

0

0

15

0

The same Duty or Duties as an original Mortgage, Wadset, or other Security.

And where any such Transfer or Assignment, Disposition or Assignation, hereby charged with a Duty of 17. 15s., together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further and progressive Duty of

1

5

0

Provided always, that where several distinct Deeds or Instruments falling within the Description of any of the Instruments hereby charged with the said ad valorem Duty on Mortgages and Wadsets, shall be made at the same Time for securing the Payment or Transfer of one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty, if exceeding 27., shall be charged only on one of such Deeds or Instruments, and all the rest shall be charged with the Duty to which the same may be liable under any more general Description of such Deeds or Instruments contained in this Schedule ; and, if required for the sake of Evidence, all the rest of such Deeds or Instruments shall be also stamped with some particular Stamp, for denoting or testifying the Payment of the said ad valorem Duty, on all the said Deeds or Instruments being produced duly stamped with the Duties hereby charged thereon.

And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged by means of a conditional Surrender or Grant, the said ad valorem Duty shall be charged on the Surrender or Grant, or the Memorandum thereof, if made out of Court, or on the Copy of Court Roll of the Surrender or Grant, if made in Court; and Copies of Court Roll made after the 31st Day of August 1815, of Surrenders and Grants made in Court before or upon that Day, and subsequent to the 10th Day of October 1808, shall be charged with the said ad valorem Duties; but Copies of Court Roll of Surrenders and Grants made before or upon the 10th Day of October 1808 shall not be liable thereto.

And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged or charged, together with other Property, for securing one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty shall be charged on the Deed or Instrument relating to the other Property.

And where there shall be Duplicates of any Deed or Instrument charge able with the said ad valorem Duty on Mortgages and Wadsets, exceeding 27., one of them only shall be charged therewith, and the other or others shall be charged with the Duty to which the same may be liable under any more general Description in this Schedule ; and on the whole being produced duly stamped as hereby required the latter shall also be stamped with a particular Stamp for denoting or testifying the Payment of the said ad valorem Duty.

Exemptions from the said ad valorem Duty on Mortgages, &c, but not from any other Duty to which the same may be liable.

Any Deed or other Instrument made in pursuance of and conformably to any Agreement, Contract, or Bond, charged with and which shall actually have paid the said ad valorem Duty, or the ad valorem Duty on Mortgages granted by the Act of the 48th Year of His Majesty's Reign before mentioned.

Any Deed or other Instrument made for the further Assurance only of any Estate or Property already mortgaged, pledged, or charged as a Security, by any Deed or Instrument which shall have paid the said ad valorem Duty hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds imposed by the Act of the 44th or the Act of the 48th Year of His Majesty's Reign before mentioned.

Any Deed or other Instrument made as an additional or further Security for any Sum or Sums of Money, or any Share or Shares of any of the Stocks or Funds before mentioned, already secured by any Deed or Instrument which shall have paid the said ad valorem Duty hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds charged by the said Act of the 44th or the said Act of the 48th Year of His Majesty's Reign, to be exempt from the said ad valorem Duty hereby charged, so far as regards such Sum or Sums of Money, or such Share or Shares of any of the said Stocks or Funds before secured, in ease such additional or further Security shall be made by the same Person or Persons who made the original Security; but if any further Sum of Money or Stock shall be added to the Principal Money or Stock already secured, or shall be thereby secured to any other Person, the said ad valorem Duty shall be charged in respect of such further Sum of Money of Stock.

And, if necessary, for the sake of Evidence, the Deeds and Instruments hereby exempted from the said ad valorem Duty shall be stamped with a particular Stamp, for denoting or testifying the Payment of the ad valorem Duty upon all the Deeds and Instruments relating to the particular Transaction being produced, and appearing to be duly stamped with the Duties to which they were liable.

For General Exemptions from the preceding and all other Stamp Duties, see the End of this Part of the Schedule.

MORTGAGE, Wadset, &c, with a Conveyance of the Equity or Right of Redemption or Reversion, or other Matter in the same Deed; viz.

Where any Deed or Writing shall operate as a Mortgage or other Instrument hereby charged with the ad valorem Duty on Mortgages, and also as a Conveyance of the Equity or Right of Redemption or Reversion of any Lands, Estate, or Property therein comprised, to or in trust for or according to the Direction of a Purchaser, such Deed or Writing shall be charged not only with the said ad valorem Duty on Mortgages, but also with the ad valorem Duty herein-before charged on a Conveyance upon the Sale of any Property; but where the Equity or Right of Redemption or Reversion shall be thereby conveyed or limited in any other Manner, such Deed or Writing shall be charged only as a Mortgage.

And in all other Cases where a Mortgage or other Instrument hereby charged with the ad valorem Duty on Mortgages shall be contained in one and the same Deed or Writing with any other Matter or Thing (except what shall be incident to such Mortgage or other Instrument), such Deed or Writing shall be charged with the same Duties (except the Progressive Duty) as such Mortgage or other Instrument and such other Matter or Thing would have been separately charged with if contained in separate Deeds or Writings.

And where any such Deed or Writing as is mentioned in the Two preceding Clauses, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

0

0

MUTUAL DISPOSITION or Conveyance in Scotland,—

See Exchange and Partition.

NOMINATION by His Majesty, His Heirs or Successors, or by any other Patron, to any Perpetual Curacy in England -

1

10

0

NOTARIAL ACT ; any whatsoever not otherwise charged in the Schedule And for every Sheet or Piece of Paper, Parchment, or Vellum, upon which the same shall be written, after the first, a further progressive Duty of

0

5

0

ORDER for the Payment of Money,—See Bill of Exchange.

0

5

0

PARTITION.—Any Deed, whereby any Lands or other Hereditaments, or Heritable Subjects, in England or Scotland, shall be conveyed, or any Copyhold or Customary Lands or Hereditaments, in England, shall be covenanted to be surrendered, in order to effect a Partition or Division thereof among Coparceners, Joint Tenants, or Tenants in Common, Heirs Portioners, Conjux Fiars, or Joint Proprietors of any sort;

If no Sum of Money, or only a Sum under 3007., shall be paid, or agreed to be paid, for Equality of Partition or Division, the ordinary Duty of

1

15

0

And if any Sum or Sums of Money, amounting to 3007. or upwards, shall be paid or agreed to be paid for Equality

The same ad valorem Duty as for a Conveyance on the Sale of Lands for a Sum of Money equal to the Amount of the Sum or Sums so paid or agreed to be paid.

And where any such Deed of Partition or Division, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or - upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of,

If the Deed be liable, in the first instance, to a Duty of 17. 15s. -

1

5

0

Or if liable to a higher Duty in the first instance

1

0

0

And any Duplicate of any such Deed of Partition or Division shall be charged with the same Duty or Duties.

And in case there shah be more than One Deed for completing the Title to the Estate or Interest conveyed by either Party, the principal Deed only shall be charged under this Head of Partition, and any subordinate or collateral Deed shall be charged with the Duty to which it may be liable under any other Description in this Schedule.

SCHEDULE, PART I.

Duty.

£

s.

d.

PASSPORT

0

5

0

PAWNBROKEBS Licence—See Licence.

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Life or Lives, or upon any Event or Contingency relating to or depending upon any Life or Lives,

Where the Sum insured shall not amount to 500l.

1

0

0

And where it shall amount to 500l. and not to 1,000l.

2

0

0

And where it shall amount to 1,000l. and not to 3,000l.

3

0

0

And where it shall amount to 3,000l. and not to 5,000l.

4

0

0

And where it shall amount to 5,000l. or upwards

5

0

0

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made of or upon any Building, Goods, Wares, Merchandise, or other Property from Loss or Damage by Fire only, by any public Company or other Person or Persons duly licensed or who ought to be licensed by the Commissioners of Stamps, pursuant to the Act of the 22d Year of His Majesty's Reign, Cap. 48., or by the Royal Exchange or London Assurance Corporation - -

0

I

0

And for and in respect of every Insurance from Loss or Damage by Fire only, which shall at any Time after the 28th Day of September 1815 be made or renewed or continued by any public Company or other Person or Persons licensed or who ought to be licensed as above mentioned, or by the Royal Exchange or London Assurance Corporation, a Duty of Three Shillings for every 10l. insured for a Year, and at and after that Rate for any fractional Part of 100l. insured, and for any fractional Part of a Year, as well as for any Number of Years, for which the Insurance shall be made or renewed or continued, but no Fraction of a Penny shall be charged

Per Centum.

Per Annum

0

3

0

Exemptions.

Insurances on public Hospitals, and on Property in any Foreign Kingdom or State in amity with His Majesty, His Heirs or Successors.

POLICY of Assurance or Insurance, or other Instrument by whatever Name the same shall be called, whereby any Insurance shall be made, pursuant to the Act of the 50th Year of His Majesty's Reign, Cap. 35., by any Person or Persons, not being licensed pursuant to the said Act of the 22d Year of His Majesty's Reign, of or upon any Building, Goods, Wares, Merchandise, or other Property situated and being in any of the Islands, Settlements, or Territories belonging to or under the Dominion of His Majesty, His Heirs or Successors, in the West Indies, or elsewhere beyond the Seas, from Loss or Damage by Fire, for any

Period of Time not exceeding Twelve Calendar Months

0

2

6

And also the further or additional Duty following, viz. If the whole Sum insured shall not exceed 100l.

0

5

0

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist -

0

5

0

SCHEDULE, PART I.

Duty.

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandise, or other Property on board of any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel which may lawfully be insured, for or upon any Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney, or Sarli, or the Isle of Man, to any other Port or Place in the said Kingdom or Islands, or Isle of Man;

£

s.

d.

Where the Premium or Consideration for such Insurance actually and bond fide paid, given, or contracted for shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured;

If the whole Sum insured shall not exceed 100l.

0

1

3

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist

0

1

3

And where the Premium or Consideration for such Insurance actually and bona, fide paid, given, or contracted for shall exceed the Rate of Twenty Shillings per Centum on the Sum insured;

If the whole Sum insured shall not exceed 100l

0

2

6

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist

0

2

6

But if the separate Interests of Two or more distinct Persons shall be insured by one Policy or Instrument, then the said Duty of 1 s. 3d. or 2s. 6d., as the Case may require, shall be charged thereon in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandise, or other Property on board of any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel which may lawfully be insured, for or upon any other Voyage than is herein-before specified, or for any certain Term or Period of Time not exceeding Twelve Calendar Months ;

Where the Premium or Consideration for such Insurance actually and bond fide paid, given, or contracted for shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured ;

If the whole Sum insured shall not exceed 100l.

0

2

6

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist -

0

2

6

And where the Premium or Consideration for such Insurance actually and bond fide paid, given, or contracted for shall exceed the Rate of Twenty Shillings per Centum on the Sum insured;

If the whole Sum insured shall not exceed 100l.

0

5

0

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist

0

5

0

But if the separate Interest of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of 2s. 6d. or 5s., as the Case may require, shall be charged thereon in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance commonly called a Mutual Insurance shall be made, or whereby divers Persons shall insure or agree to insure one another, without any Premium or pecuniary Consideration, from any Loss, Damage, or Misfortune that may happen of or to any Ship or Vessel, or any Goods, Merchandise, or other Property on board of any Ship or Vessel, or the Freight of any Ship or Vessel, or any other Interest in or relating to any Ship or Vessel which may lawfully be insured:

Upon any Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney, or Sark, or the Isle of Man, to any other Port or Place in the said Kingdom or Islands, or Isle of Man ;

For every Sum of 100l. and also for each and every fractional Part of 10.0l. thereby insured to any Person or Persons

C

) 2

6

Upon any other Voyage whatsoever, or for any certain Term or Period of Time not exceeding Twelve Calendar Months ;

For every Sum of 100l. and also for each and every fractional Part of 100l. thereby insured to any Person or Persons

c

5

0

POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any other lawful Insurance whatsoever, not herein-before charged, shall be made upon any Property or Interest whatever, from Loss or Damage of any Kind;

Where the Premium or Consideration for such Insurance actually and bona fide paid, given, or contracted for shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured:

If the whole Sum insured shall not exceed 100l. -

0

2

6

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist

0

2

6

And where the Premium or Consideration for such Insurance actually and bond fide paid, given, or contracted for shall exceed the Bate of Twenty Shillings per Centum on the Sum insured, and also where the Insurance shall be made for any other than a pecuniary Consideration ;

If the whole Sum insured shall not exceed 100l. -

0

5

0

And if the whole Sum insured shall exceed 100l. then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist

0

5

0

But if the separate Interests of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of 2s. 6d. or 5s., as the Case may require, shall be charged thereon in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.

1

1

1

SCHEDULE, PART I.

Duty.

POWER of ATTORNEY.-See Letter of Attorney.

£

s.

d.

PRECEPT of Clare constat, to give Seisin of Lands or other Heritable Subjects in Scotland090
And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of090
PRESENTATION by His Majesty, His Heirs or Successors, or by any other Patron ;
To any Ecclesiastical Benefice, Dignity, or Promotion in England, of the yearly Value of Ten Pounds or upwards in the King's Books

20

0

0

To any other Ecclesiastical Benefice, Dignity, or Promotion whatsoever in England1000
PROCURATION, Deed or other Instrument of

1

10

0

And where the same, together with any Schedule or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of

1

0

0

PROMISSORY NOTE for the Payment to the Bearer on Demand of any Sum of Money,
Not exceeding One Pound and One Shilling005
Exceeding 1l. Is. and not exceeding 2l. 2s.0010
Exceeding 2l. 2s. and not exceeding 5l. 5s.013
Exceeding 5l. 5s. and not exceeding 10l.019
Exceeding 10l. and not exceeding 20l.020
Exceeding 20l. and not exceeding 30l.030
Exceeding 30l. and not exceeding 50l.050
Exceeding 50l. and not exceeding 100l.086
Which said Notes may be re-issued, after Payment thereof, as often as shall be thought fit.>
PROMISSORY NOTE for the Payment in any other Manner than to the Bearer on Demand, but not exceeding Two Months after Date, or Sixty Days after Sight, of any Sum of Money,
Amounting to 40s. and not exceeding 51. 5s.010
Exceeding 5l. 5s. and not exceeding 20l.016
Exceeding 20l. and not exceeding 30l.020
Exceeding 30l. and not exceeding 50l.026
Exceeding 50l. and not exceeding 100l.036
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the Payment, either to the Bearer on Demand, or in any other Manner than to the Bearer on Demand, but not exceeding Two Months after Date, or Sixty Days after Sight, of any Sum of Money,
Exceeding 100l. and not exceeding 200l.046
Exceeding 200l. and not exceeding 300l.050
Exceeding 300l. and not exceeding 500l.060
Exceeding 500l. and not exceeding 1,000l.086
Exceeding 1,000l. and not exceeding 2,000l.0126
Exceeding 2,000l. and not exceeding 3,000l.0150
Exceeding 3,000l.150
The Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the Payment to the Bearer or otherwise, at any Time exceeding Two Months after Date, or Sixty Days after Sight, of any Sum of Money,
Amounting to 40s. and not exceeding 5l. 5s.016
Exceeding 5l. 5s. and not exceeding 20l.020
Exceeding 20l. and not exceeding 30l.026
Exceeding 30l. and not exceeding 50l.036
Exceeding 50l. and not exceeding 100l.046
Exceeding 100l. and not exceeding 200l.050
Exceeding 200l. and not exceeding 300l.060
Exceeding 300l. and not exceeding 500l.086
Exceeding 500l. and not exceeding 1,000l.0126
Exceeding 1,000l. and not exceeding 2,000l.0150
Exceeding 2,000l. and not exceeding 3,000l.150
Exceeding 3,000l.1100
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the Payment of any Sum of Money by Instalments, or for the Payment of several Sums of Money at different Days or Times, so that the whole of the Money to be paid shall be definite and certainThe same Duty as on a Promissory Note payable in less than Two Months after Date for a Sum equal to the whole Amount of the Money to be paid.
And the following instruments shall be deemed and taken to be Promissory Notes, within the Intent and Meaning of this Schedule; viz.
All Notes promising the Payment of any Sum or Sums of Money out of any particular Fund which may or may not be available, or upon any Condition or Contingency which may or may not be performed or happen, if the same shall be made payable to the Bearer or to Order, and if the same shall be definite and certain, and not amount in the whole to Twenty Pounds.
And all Receipts for Money deposited in any Bank, or in the Hands of any Banker or Bankers, which shall contain any Agreement or Memorandum importing that Interest shall be paid for the Money so deposited.
Exemptions from the Duties on Promissory Notes.
All Notes promising the Payment of any Sum or Sums of Money out of any particular Fund which may or may not be available, or upon any Condition or Contingency which may or may not be performed or happen, v)here the same shall not be made payable to the Bearer or to Order, and also where the same shall be made payable to the Bearer or to Order, if the same shall amount to Twenty Pounds or be indefinite.
And all other Instruments bearing in any Degree the Form or Style of Promissory Notes, but which in Law shall be deemed special Agreements, except those hereby expressly directed to be deemed Promissory Notes.
But such of the Notes and Instruments here exempted from the Duty on Promissory Notes shall nevertheless be liable to the
Duty which may attach thereon as Agreements or otherwise. Exemptions from the preceding and all other Stamp Duties.
All Promissory Notes for the Payment of Money, issued by the Governor "and Company of the Bank of England.
PROTEST of any Bill of Exchange or Promissory Note for any Sum of
Money,
Not amounting to 2l.020
Amounting to 20l. and not amounting to 100l.030
Amounting to 100l. and not amounting to 500l.050
Amounting to 500l. or upwards0100
PROTEST of any other Kind050
And for every Sheet or Piece of Paper, Parchment, or Vellum, upon which the same shall be written, after the first, a further progressive Duty of050
PURCHASE DEED.-See Conveyance on the Sale of Lands, &c.
REAL BURDEN on Lands in Scotland, Deed creating,-See Mortgage, Disposition.
RECEIPT or Discharge given for or upon the Payment of Money
Amounting to 2l. and not amounting to 5l.002
Amounting to 5l. and not amounting to 10l. Amounting to 10l. and not amounting to 20l.003
Amounting to 20l. and not amounting to 50l.010
Amounting to 50l. and not amounting to 100l.016
Amounting to 100l. and not amounting to 200l. Amounting to 200l. and not amounting to 300l.

0

0

2

4

6

0

Amounting to 300l. and not amounting to 500l.050
Amounting to 500l. and not amounting to 1,000l.076
Amounting to 1,000l. or upwards0100
And where any Sum of Money whatever shall be therein expressed or acknowledged to be received in full of all Demands0100
And any Note, Memorandum, or Writing whatsoever given to any Person for or upon the Payment of Money, whereby any Sum of Money, Debt, or Demand, or any Part of any Debt or Demand therein specified, and amounting to Two Pounds or upwards, shall be expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, or which shall import or signify any such Acknowledgment, and whether the same shall or shall not be signed with the Name of any Person, shall be deemed and taken to be a Receipt for a Sum of Money of equal Amount with the Sum, Debt, or Demand so expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, within the Intent and Meaning of this Schedule, and shall be charged with a Duty accordingly
And any Receipt, or Discharge, Note, Memorandum, or Writing whatever given to any Person for or upon the Payment of Money, which shall contain, import, or signify any general Acknowledgment of any Debt, Account, Claim, or Demand, Debts, Accounts, Claims, or Demands, whereof the Amount shall not be therein specified, having been paid, settled, balanced, or otherwise discharged or satisfied, or whereby any Sum of Money therein mentioned shall be acknowledged to be received in full, or in Discharge or Satisfaction of any such Debt, Account, Claim, or Demand, Debts, Accounts, Claims, or Demands, and whether the same shall or shall not be signed with the Name of any Person, shall be deemed and taken to be a Receipt for the Sum of 1,000l. or upwards, within the Intent and Meaning of this Schedule, and shall be charged with the Duty of Ten Shillings accordingly.
And all Receipts, Discharges, and Acknowledgments of the Description aforesaid, which shall be given for or upon Payments made by or with any Bills of Exchange, Drafts, Promissory Notes, or other Securities for Money, shall be deemed and taken to be Receipts given upon the Payment of Money within the Intent and Meaning of this Schedule.
Exemptions from the preceding Duties on Receipts.
Receipts exempted from Stamp Duty by any Act or Acts relating to the Assessed Taxes.
Receipts or Discharges given by the Treasurer of the Navy for any Money imprested to or received by him for the Service of the Navy.
Receipts or Discharges given by any Agent for Money imprested to him on account of the Pay of the Army or Ordnance.
Receipts or Discharges given by any Officer, Seaman, Marine, or Soldier, or their Representatives respectively, for or on account of any Wages, Pay, or Pension dice from the Navy Office, Army Pay Office, or Ordnance Office.
Receipts or Discharges given for the Consideration Money for the Purchase of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stocks and Funds of the Governor and Company of the Bank of England, or of the East India Company or South Sea Company, and for any Dividend paid on any Share of the said Stocks or Funds respectively.
Receipts or Discharges given for any Principal Money or Interest due on Exchequer Bills.
Receipts given for Money deposited in the Bank of England, or in the Bank of Scotland, or Royal Bank of Scotland, or in the Bank of the British Linen Company in Scotland, or in the Hands of any Banker or Bankers, to be accounted for on Demand; provided the , same be not expressed to be received of or by the Hands of any other than the Person or Persons to whom the same is to be accounted for. But if with Interest-See Promissory Note.
Receipts or Discharges written upon Promissory Notes, Bills of Exchange, Drafts or Orders for the Payment of Money, duly stamped according to the Laws in force at the Date thereof, or upon Bills of Exchange drawn out of but payable in Great Britain-
Receipts or Discharges given upon Bills or Notes of the Governor and Company of the Bank of England.
Letters by the General Post acknowledging the safe Arrival of any Bills of Exchange, Promissory Notes, or other Securities for Money.
Receipts or Discharges endorsed or otherwise written upon or contained in any Bond, Mortgage, or other Security, or any Conveyance, Deed, or Instrument whatever, duly stamped according to the Laws in force at the Date thereof, acknowledging the Receipt of the Consideration Money therein expressed, or the. Receipt of any Principal Money, Interest, or Annuity thereby secured.
Releases or Discharges for Money, by Deeds duly stamped according to the Laws in force at the Date thereof.
Receipts or Discharges given for Drawbacks or Bounties upon the Exportation of any Goods or Merchandise from Great Britain.
Receipts or Discharges for the Return of any Duties of Customs upon Certificates of Over Entry.

Receipts or Acknowledgments of Payment endorsed upon any Bills, Orders, Remittance Bills, or Remittance Certificates drawn by Commissioned Officers, Masters, and Surgeons in the Navy, or by any Commissioner or Commissioners of the Navy, under the Authority of the Act passed in the 35th Year of His Majesty's Reign, for the more expeditious Payment of the Wages and Pay of certain Officers belonging to the Navy.

Receipts or Acknowledgments of Payment endorsed upon any Bills drawn pursuant to any former Act or Acts of Parliament by the Commissioners of the Navy, or by the Commissioners for victualling the Navy, or by the Commissioners for managing the Transport Service, and taking care of sick and wounded Seamen, upon and payable by the Treasurer of the Navy.

Receipts given solely for the Duty on Insurances against Fire; and Receipts given for the Premium and Duty on such Insurances to be liable only to the Receipt Duty in respect of the Premium.

See also the General Exemptions at the End of this Part of the Schedule.

RECOGNIZANCE, Statute Merchant, and Statute Staple, entered into as a Security for the Payment of any Sum or Sums of Money, Annuity or Annuities, or for the Transfer of any Share or Shares in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company;
Where such Payment or Transfer shall not be already secured by a Bond or Mortgage, or by some other Instruments hereby charged with the same Duty as a Bond or MortgageThe same Duty or Duties as on a Bond given for the like Purpose in England.
And where such Payment or Transfer shall be already secured as above mentioned100
RECOGNIZANCE, Statute Merchant, and Statute Staple, entered into as a Security for the Performance of any Covenant, Contract, or Agreement, or for the due Execution of any Office or Trust, or for rendering a due Account of Money received or to be received, or for indemnifying any Person or Persons against any Matter or Thing1150
And where any such Recognizance or Statute as aforesaid, together with any Schedule or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
REGISTER or Entry of the Degree of a Barrister at Law taken in either of the Inns of Court in England,-See Admission.
REGISTER or Entry of Degrees taken in the Universities of Great Britain, -See Admission.
RELEASE upon the Sale of any Property,-See Conveyance.
RELEASE and Renunciation of Lands or other Property, Real or Personal, Heritable or Moveable, or of any Right or Interest therein; any Deed or Instrument of, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty
And where the same, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080.Words contained therein, over and above the first 1,080 Words, a further progressive Duty of1150
RENUNCIATION upon the Sale of any Property,-See Conveyance.150
RENUNCIATION of any Right or Interest in any Property, otherwise than upon a Sale.-See Release.
RESIGNATION; principal or original Instrument of Resignation, or Service or Cognition of Heirs, or Charter or Seisin of any Houses, Lands, or other Heritable Subjects, in Scotland, holding Burgage, or of Burgage Tenure090
RESIGNATION; Instrument of Resignation of any Lands or other Heritable Subjects, in Scotland, not of Burgage Tenure090
And where any of the said Instruments shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of090
REVOCATION of any Use or Trust, Uses or Trusts, of or concerning any Estate or Property, Real or Personal, where made by any Writing, not being a Deed or Will1150
And where the same, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of If made by a Deed.-See Deed.150
SCHEDULE, Inventory, or Catalogue of any Lands, Hereditaments, or Heritable Subjects, or of any Furniture, Fixtures, or other Goods or Effects ; or containing the Terms and Conditions of any proposed Sale, Lease or Tack, or the Conditions and Regulations for the Cultivation or Management of any Farm, Lands, or other Property leased or agreed to be leased; or containing any other Matter or Matters of Contract or Stipulation whatsoever; which shall be referred to in or by, and be intended to be used or given in Evidence as Part of, or as material to, any Agreement, Lease, Tack, Bond, Deed, or other Instrument charged with any Duty in this Schedule, but which shall be separate and distinct from, and not endorsed or annexed to, such Agreement, Lease, Tack, Bond, Deed, or other Instrument150
And if the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
Exemptions from the preceding and all other Stamp Duties. Printed Proposals published by any Corporation or Company respecting Insurances, and which shall be referred to in or by any Policy or Instrument of Insurance issued by such Corporation or Company.
SEISIN-Instrument of Seisin, given upon any Charter, Precept of Clare Constat, or Precept from Chancery, or upon any Wadset, Heritable Bond, Disposition, Apprizing, Adjudication, or otherwise, of any Lands or Heritable Subjects in Scotland, not of Burgage Tenure090
And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 words, a further progressive Duty of090
SETTLEMENT. Any Deed or Instrument, whether voluntary or gratuitous, or upon any good or valuable Consideration other than a bond fide pecuniary Consideration, whereby any definite and certain principal Sum or Sums 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 Hereditaments or Heritable Subjects or not, and if charged or chargeable on Lands or other Hereditaments or Heritable Subjects, whether to be raised at all events or not,) or any definite and certain Share or Shares in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company, shall be settled, or agreed to be settled, upon or for the Benefit of any Person or Persons, either in Possession or Beversion, either absolutely, or conditionally, or contingently, or for Life, or other partial Interest, or in any other Manner whatsoever;
If such Sum or Sums of Money, or the Value of such Share or Shares in all or any of the said Stocks or Funds, or both, shall not amount to 1,000l1150
And if the same shall amount to 1,000l. and not amount to 2,000l.200
And if the same shall amount to 2,000l. and not amount to 3,000l.300
And if the same shall amount to 3,000l. and not amount to 4,000l.400
And if the same shall amount to 4,000l. and not amount to 5,000l.500
And if the same shall amount to 5,000l. and not amount to 7,000l.700
And if the same shall amount to 7,000l, and not amount to 9,000l.900
And if the same shall amount to 9,000l. and not amount to 12,000l.1200
And if the same shall amount to 12,000l. and not amount to 15,000l.1500
And if the same shall amount to 15,000l. and not amount to 20,000l.2000
And if the same shall amount to 20,000l. or upwards2500
And where any such Deed or Instrument as last mentioned, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
And for any Duplicate of any such Deed or Instrument as last mentionedThe same Duty or Duties.
Exemptions from the preceding ad valorem Duties on Settlements.
Bonds, Mortgages, and other Securities operating as Settlements, if chargeable with the ad valorem Duties on Bonds and Mortgages hereinbefore granted.
Deeds or Instruments of Appointment or Apportionment, in execution of Powers given by any previous Settlement, Deed, or Will, to or in favour of Persons specially named or described as the Objects of such Powers.
Deeds or Instruments merely declaring the Trusts of any Money or Stock, pursuant to any previous Settlement, Deed, or Will, or for securing any Gifts or Dispositions made by any previous Settlement, Deed, or Will.
Wills, Testaments, and testamentary Instruments, and Dispositions mortis causa of every Description.
SPECIFICATION to be enrolled or recorded of any Discovery or Invention for which a Patent shall be obtained500
And where the same shall contain 2,160 "Words or upwards, then for every entire Quantity of 1,080 Words contained therein over and above the first 1,080 Words, a further progressive Duty of100
SURRENDER upon the Sale of Lands or other Property,- See Conveyance.
SURRENDER (not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty) of any Term or Terms of Years, or of any Freehold or uncertain Interest, in any Lands, Hereditaments, or Heritable Subjects, not being of Copyhold or Customary Tenure1150
And where the same, together with any Schedule, Receipt, or other Matter put or endorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of150
SURRENDER of Copyhold Lands or Tenements,- See Copyhold and Mortgage.
TACK of LANDS, &c. in Scotland, belonging to the Crown,-See Grant.
TACK of LANDS, &c, in Scotland, not belonging to the Grown,- See Lease.
TACK in Security,-See Mortgage.
TESTIMONIAL or Certificate of the Admission of any Person to the Degree of a Bachelor of Arts in either of the Universities in England300
TESTIMONIAL or Certificate of the Admission of any Person to any other Degree in either of the said Universities1000
TRANSFER of any Share in the Stock and Funds of the Governor and Company of the Bank of England, or of the South Sea Company, whether upon a Sale or otherwise079
TRANSFER of any Share in the Stock and Funds of the East India Company, whether upon a Sale or otherwise1100
TRANSFER of any Share or Shares in the Stock and Funds of any other Corporation, Company, or Society whatever, upon the Sale thereof, or by way of Mortgage or Security,-See Conveyance-Mortgage.
REGISTER or Entry of the Degree of a Barrister at Law taken in either of the Inns of Court in England,-See Admission.
TRANSFER of any Share or Shares in the Stock and Funds of any other Corporation, Company, or Society whatever, not otherwise charged under the Head of Mortgage, or of Conveyance upon the Sale of any Property1100
TRANSFER upon the Sale of any other Property,-See Conveyance.
TRANSFER of Mortgage, Wadset, or other Security,-See Mortgage.
WADSET.-See Mortgage.
WARRANT of ATTORNEY (with or without a Release of Errors) to confess and enter up a Judgment in any of His Majesty's Courts at Westminster, or in any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, which shall he given as a Security for the Payment of any Sum or Sums of y Money, or for the Transfer of any Share or Shares in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company;The same Duty as on a Bond for the like Purpose.
Save arid except where such Payment or Transfer shall he already secured by a Bond, Mortgage, or other Security, which shall have paid the ad valorem Duty on Bonds or Mortgages imposed in this Schedule, or by the Act of the 44th or the Act of the 48th Year of His Majesty's Reign before mentioned, and also except where the Warrant of Attorney shall be given for securing any Sum or Sums of Money for which the Person giving the same shall be in Custody under an Arrest, and in those Cases a Duty of100
WARRANT or ORDER beneficial, under the Sign Manual of His Majesty, His Heirs or Successors, except where the same shall be for the Service of, the Navy, Army, or Ordnance1100
And where the same shall be for the Service of the Navy, Army, or Ordnance0126
And where several Persons shall be separately and distinctly (and not jointly) benefited by one Warrant, the proper Duty shall be charged in respect of each such Person.
GENERAL EXEMPTIONS FROM ALL STAMP DUTIES.
All Bonds, Contracts, Mortgages, Conveyances, Deeds, and Instruments whatever exempted from Stamp Duty by the Act of the 17th Year of His Majesty's Reign, c. 53., or any other Act or Acts of Parliament now in force for promoting the Residence of the Parochial Clergy ,by making Provision for building, repairing, or purchasing Houses and other Buildings for the Use of their Benefices.
All Affidavits, Contracts, Mortgages, Conveyances, Deeds, and Instruments whatever exempted from Stamp Duty by the Act of the 42d Year of His Majesty's Reign, c. 116., or any other Act or Acts of Parliament now in force relating to the Redemption and Sale of the Land Tax.
All Transfers of Shares in the Government or Parliamentary Stocks or Funds.
All Grants, Leases, and other Conveyances and Instruments exempted from Stamp Duty by any Act or Acts of Parliament now in force relating to the Land Revenues of the Crown.
All Bonds, Contracts, and Assignments relating to the Transportation of Convicts.

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