CONVEYANCE OF TRANSFER by way of security of any property (except such stock or debenture stock or funded debt as aforesaid), or of any security. See MORTGAGE, etc. to be charged.-273. Where any property is conveyed to any person in consideration, wholly or in part, of any debt due to him, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or encumbrance upon the property or not, such debt, money, or stock is to be deemed the whole or part, as the case may be, of the consideration in respect whereof the conveyance is chargeable with ad valorem duty. Property conveyed in separate parts, but sold for one price for the whole.274. (1.) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts or parcels by different instruments, the consideration is to be apportioned in such manner as the parties think fit, so that a distinct consideration for each separate part or parcel is set forth in the conveyance relating thereto, and such conveyance is to be charged with ad valorem duty in respect of such distinct consideration. One price and purchase for two or more persons.-(2.) Where property contracted to be purchased for one consideration for the whole by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts or parcels by separate instruments to the persons by or for whom the same was purchased for distinct parts of the consideration, the conveyance of each separate part or parcel is to be charged with ad valorem duty in respect of the distinct part of the consideration therein specified. Sub-sales before conveyance.-(3.) Where a person having contracted for the purchase of any property, but not having obtained a conveyance thereof, contracts to sell the same to any other person, and the property is in consequence conveyed immediately to the sub-purchaser, the conveyance is to be charged with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub purchaser. (4.) Where a person having contracted for the purchase of any property, but not having obtained a conveyance, contracts to sell the whole or any part or parts thereof to any other person or persons, and the property is in consequence conveyed by the original seller to different persons in parts or parcels, the conveyance of each part or parcel is to be charged with ad valorem duty, in respect only of the consideration moving from the sub-purchaser thereof, without regard to the amount or value of the original consideration. Sub-purchaser obtaining a conveyance from original seller in addition to conveyance from first purchaser.-(5.) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration moving from him, and is duly stamped accordingly, any conveyance to be afterwards made to him of the same property by the original seller shall be exempt from the said ad valorem duty, and chargeable only with the duty to which it may be liable under any general description, but such last-mentioned duty shall not exceed the ad valorem duty. As to the sale of an annuity or right not before in existence.-2 75. Where upon the sale of any annuity or other right not before in existence such annuity or other right is not created by actual grant or conveyance, but is only secured by bond, warrant of attorney, covenant, contract, or otherwise, the bond or other instrument, or some one of such instruments, if there be more than one, is to be charged with the same duty as an actual grant or conveyauce, and is for all the purposes of this Act to be deemed an instrument of conveyance on sale. Where several instruments, the principal instrument only to be charged with ad valorem duty.-76. Where there are several instruments of conveyance for completing the purchaser's title to the property sold, the principal instrument of conveyance only is to be charged with ad valorem duty, and the other instruments are to be respectively charged with such other duty as (3) The probate or probate copy of (4.) Any letters of administration or (6.) The books, rolls, or records of In the case of an instrument chargeable (2.) Copy or extract in Scotland of or COPY OF EXTRACT (certified) of or from Exemptions.-(1.) Copy or extract furnished by any clergyman, registrar, or other official person pursuant to and for the purposes of any Act of Parliament, or furnished to any general or superintending registrar under any general regulation. (2.) Copy or extract for which the person giving the same is not entitled to any fee or reward. (See Note b.) CoST BOOK MINES. See TRANSFER. COUNTERPART. See DUPLICATE. COVENANT for securing the payment or repayment of money or the transfer or retransfer of stock. See MORTGAGE, etc. COVENANT in relation to any annuity upon the original creation and sale thereof. See CONVEYANCE ON SALE, and § 75. COVENANT in relation to any annuity (except upon the original creation and sale thereof), or to other periodical payments. See BOND, COVENANT, etc. COVENANT.-Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto,or to all or any of the mattersaforesaid. Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s., a duty equal to the amount of such ad valorem duty. In any other case................10s. they may be liable to, but such last-mentioned duty shall not exceed the ad valorem duty payable in respect of the principal instrument. Principal instrument, how to be ascertained.-277.(1.) In the cases below specified the principal instrument is to be ascertained in the following manner:(a. and b.) Applicable to England. (e.) Where in Scotland there is a disposition or assignation executed by the seller, and any other instrument is executed for completing the title, the disposition or assignation is to be deemed the principal instrument. (2.) In any other case the parties may determine for themselves which of several instruments is to be deemed the principal instrument, and may pay the ad valorem duty thereon accordingly. a 278. Instrument and decree or order of court or of commissioners by which property on any occasion, except sale or mortgage, is transferred to or vested in any person, is chargeable as a conveyance or transfer of property. If for effectuating the appointment of a new trustee, no higher duty than 10s. [Extract decree of special service is not regarded as liable to duty.] 20. The duty upon a certified copy or extract of or from any register of births, baptisms, marriages, deaths, or burials is to be paid by the person requiring the copy or extract, and may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the copy or extract is signed before he delivers the same out of his hands, custody, or power. [CROWN. Instruments relating to property of, liable to same duty as instruments relating to property of subject, § 5.] DEBENTURE for securing the payment or repayment of money or the trans-i DEBENTURE or CERTIFICATE to re- DAVIT. DECREET ARBITRAL. See AWARD. DEED whereby any real burden is declared or created on lands or heritable subjects in Scotland. (See Note a.) DEED containing an obligation to infeft any person in heritable subjects in Scotland, under a clause of reversion, as a security for money. (See Note a.) DEED containing an obligation to infeft or seize in an annuity to be uplifted out of heritable subjects in Scotland. See BOND, COVENANT,etc. DEED of any kind whatsoever, not de scribed in the schedule..........10s. [DEED or Conveyance divesting trustees. See under CONVEYANCE.] [DEED.-Memorandum of association and articles of association are liable to stamp duty as deeds, 10s. each. 25 and 26 Vict. c. 89, §§ 11 and 16.] [DEED of Relinquishment of Superiority If in consideration of a sum of money. See CONVEYANCE. If gratuitious.. ..10s.] 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, and § 105. (This section defines "Mortgage.") DELIVERY ORDER.. .ld. Warrant for goods. ........3d. Exemptions.-(1.) Document or writing given by an inland carrier acknowledging the receipt of goods conveyed by such carrier. (2.) A weight note issued together with a duly stamped warrant, and relating solely to the same goods, etc. (See Note b.) a See Mortgage, and 105, giving definition of Mortgage. b AS TO DELIVERY ORDERS AND WARRANTS FOR Goods. 287. The term "delivery order" means any document or writing entitling any person or his assigns, or the holder thereof, to the delivery of any goods, etc., of the value of 40s. or upwards, lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, signed by or on behalf of the owner of such goods, etc., upon the sale or transfer of the property therein. 888. The term "warrant for goods" means any document or writing, being evidence of the title of any person or his assigns, or the holder thereof, to the property in any goods, etc., lying in any warehouse or dock, or upon any wharf, and signed or certified by or on behalf of the person having the custody of such goods, etc. 890. The duty upon a delivery order is to be paid by the person to whom the order is given. Order may be refused until the amount of the duty is paid. 291. (1.) Every document or writing in the nature of a delivery order is to be deemed to have been given upon a sale of, or transfer of the property in, goods, etc., of the value of 40s. or upwards, unless the contrary is expressly stated therein; and every person who (a.) Untruly states, or knowingly or willingly allows it to be untruly stated, in any such document or writing, either that the transaction to which it relates is not a sale or transfer of property, or that the goods, wares, or merchandise to which it relates are not of the value of 40s.; (b.) Makes, signs, or issues any delivery order chargeable with duty, but not being duly stamped; (c.) Knowingly or wilfully, either himself, or by his servant or any other person, procures or requires or authorizes the delivery of, or delivers, any goods, etc., mentioned in any delivery order which is not duly stamped, or which contains to his knowledge any false statement with reference either to the nature of the transaction, or the value of the goods, etc.,-shall forfeit the sum of £20. DEPOSIT OF TITLE-DEEDS. See MORTGAGE, and § 105. (This section defines Mortgage.") DEPUTATION by the Commissioners of Inland Revenue. See COMMISSION. DEPUTATION or APPOINTMENT of a gamekeeper..... ......10s. [DISENTAIL. Instrument of......10s.] DISPENSATION. See FACULTY. DISPOSITION of heritable property in Scotland to singular successors or purchasers. See CONVEYANCE ON SALE. DISPOSITION of heritable property in Scotland to a purchaser containing a clause declaring all or any part of the purchase money a real burden upon, or affecting, the heritable property thereby disponed, or any part thereof. See CONVEYANCE ON SALE, MORTGAGE, etc. DISPOSITION in Scotland containing constitution of feu or ground annual right. See CONVEYANCE ON SALE, and § 72. (This section provides how the consideration when consisting of periodical payments is to be charged.) DISPOSITION in Security in Scotland. See MORTGAGE, etc. DISPOSITION of any wadset, heritable bond, etc. See MORTGAGE, etc. DISPOSITION in Scotland of any property or of any right or interest therein not described in this schedule...10s. DOCK WARRANT. See WARRANT FOR Goods. DOCKET made on passing any instrument under the Great Seal of the United Kingdom.. .28. DONATION of any ecclesiastical benefice, dignity, or promotion. See APPOINTMENT, etc., to ecclesiastical benefices. DRAFT for money. See BILL OF EXCHANGE, and $ 48. (This section defines "Bill of Exchange.") DUPLICATE OF COUNTERPART of any instrument chargeable with any duty. Where such duty does not amount to 5s., the same duty as the original instrument; in any other case, 5s. See § 93. (This section provides that, to be duly stamped, it must be stamped the same as the original, or have the stamp impressed denoting the original duly stamped.) [DWELLING-HOUSES ACT, 18 and 19 Vict. c. 88. Leases under, and transfers thereof, may have the duties impressed on paper, or denoted by special adhesive stamp.-18 and 19 Vict. c. 88, § 21.] ECCLESIASTICAL BENEFICE. See APPOINTMENT, etc., to ecclesiastical benefices. EIK to a reversion. See MORTGAGE, etc., and § 105. (This section defines Mortgage.") EXCHANGE or EXCAMBION. PARTITION or DIVISION. Instruments effecting. [Instrument upon the exchange of heritable property for other heritable property, or upon the division of heritable property, if any consideration exceeding £100 shall be given for equality-ad valorem conveyance on sale duty for such consideration (§ 94).] In any other case. .....10s. (See Note a.) EXEMPLIFICATION OF 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 Her Majesty, her heirs or successors, or by any of her royal predecessors, of any honour, dignity, promotion, franchise, liberty, or privilege, or of any lands, office, or other thing whatsoever, £5. EXTRACT. See COPY or EXTRACT. FACTORY, in the nature of a letter or power of attorney in Scotland. See LETTER OR POWER OF ATTORNEY. FEU CONTRACT in Scotland. See CONVEYANCE ON SALE, and § 72. (This section provides how the consideration, when consisting of periodical payments, is to be charged.) FOREIGN SECURITY. See MORTGAGE, etc., and §§ 113, 114, and 115 (in note to that entry). FURTHER CHARGE OF FURTHER SECURITY. See MORTGAGE, etc., and § 109 (in note to that entry). [GIFT.-GRANT. See CROWN.] [GRANT. See ADMISSION and APPOINTMENT OF GRANT.] GRANT OF LETTERS PATENT under the Great Seal of the United Kingdom of Great Britain and Ireland, or under the Seal kept and used in (2.) But no delivery order is, by reason of the same being unstamped, to be deemed invalid in the hands o the person having the custody of, or delivering out, the goods, wares, or merchandise therein mentioned, unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto. 392. Every person who makes, executes, or issues, or receives or takes by way of security or indemnity, any warrant for goods not being duly stamped, shall forfeit the sum of £20. a Where there are several instruments, the provisions of 22 76, 77, and 94 apply. Scotland in place of the Great Seal formerly used there (1.) Of the honour or dignity of a duke, £350; of a marquess, £300; of an earl, £250; of a viscount, £200; of a baron, £150; of a baronet .£100 (2, 3, 4, and 5) [applicable to ecclesiastical persons and matters in England.] (6.) Of any franchise, liberty, or privilege to any person or body politic or corporate.. £30 Exemptions.-(1.) Commissions of rebellion in process. (2.) Letters patent or briefs for collecting charitable benevolences. (See Note a.) GRANT OF WARRANT of PRECEDENCE to take rank among nobility, under the sign manual of Her Majesty, her heirs or successors. £100 GRANT OF LICENSE under the sign manual to take and use a surname and arms, or a surname onlyIn compliance with the injunctions of any will or settlement........£50 Upon any voluntary application.. £10 GRANT of arms or armorial ensigns only, under the sign manual, or by any of the Kings of Arms of England, Scotland, or Ireland......£10 GRANT of the custody of the person or estate of any lunatic. HERITABLE BOND. See MORTGAGE, etc., and § 105. (This section defines Mortgage.") £2 not exceeding a year, at a rent not exceeding the rate of £10 per annum, 1d.-§ 98 (5).] (b.) Of any furnished dwelling-house or apartments where the rent for such term exceeds £25.....2s. 6d. (c.) Of any lands, tenements, or heritable subjects, except or otherwise than as aforesaid, the same duty as a lease for a year at the rent reserved for the definite term. (2.) For any other definite term or for any indefinite term Of any lands, tenements, or heritable subjects Where the consideration, or any part of the consideration, moving either to the lessor or to any other person, consists of any money, stock, or security: In respect of such consideration, the same duty as a conveyance on a sale for the same consideration. Where the consideration or any part of the consideration is any rent: In respect of such consideration,If the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate: INSTITUTION. See APPOINTMENT, etc., 50 75 to ecclesiastical benefices. INSURANCE. See POLICY. INVENTORY. See SCHEDULE. [JOINT STOCK COMPANIES.-MEMORANDUM of ASSOCIATION and ARTICLES of ASSOCIATION must bear stamps as if they were deeds.-25 and 26 Vict. c. 89, § 16. The duty for a deed is 10s. And see § 11.] LEASE OF TACK (1.) For any definite term less than a year: (a.) Of any dwelling-house or tenement, or part of a dwelling-house or tenement, at a rent not exceeding the rate of £10 per annum, 1d. [In Scotland, for any definite term 15 160 900 18 0 20 200 1201 40 25 260 15 0.1 10 0 50 5 01 10 0,3 00 75 762 504 10 0 100 10 03 006 00 Where the same shall exc. £100, then for every £50, and for any fract.part of £50 501 1003 00 Term not exc. 35 years or indefinite. (3.) Of any other kind whatsoever, not herein before described.......10s. [LEASE OF TACK, Agreement for, or with respect to the letting of lands, etc., for term not exceeding 35 years, liable to lease duty.-§ 96 (1). Subsequent lease to be charged with duty of Gd.-§ 96 (2).] (See Note b.) a 95. (1.) Where two or more honours or dignities are granted by the same letters patent to the same person, such letters patent are to be charged with the proper duty in respect of the highest in point of rank only. (2.) Where any honour or dignity, honours or dignities, is or are granted to any person or persons in remainder, the letters patent are to 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. b Leases in respect of produce or other goods, ad valorem duty on value stipulated or value according to rate of conversion.-2 97. (1.) Where the consideration, or any part of the consideration, for which any lease or tack is |