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before the passing of this act; provided the place where such drafts of orders shall be issued shall be specified therein, 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.

stamp duties on COMMERCIAL ACTS, &c. payable under the Act 55 Geo. III. c. 184; viz.

AFFIDAVIT.

Not being made to be filed, read, or used in any court of £. s. d. law or equity....

020

Except affidavits before justices, or officers of revenue; regarding probates of wills, and letters of administration; respecting the deaths of parties, &c., loss of notes, &c. occasionally required at the Bank of England.

AGREEMENTS.

Where the same shall not contain more than 15 common

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£. s. d. 100 1 15 0 150

Except memoranda of heads of insurance by Royal Exchange, or London Assurance Companies; of leases of tenement under 5l. rent; of sale of goods; of agreement between master and mariners of any vessel for wages, or any voyage coast wise; and letters respecting mer chandise between persons carrying on commerce, which pass by the

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APPRENTICES' INDENTURES, &c.

Indenture and duplicate, when the premium given to the master, &c. is under 301.-Duty one pound.

But poor children, placed out apprentices at the sole charge of a parish or any public charity, are exempted.

Stamps on sea indentures, &c, reduced.-No higher duty of stamps than two shillings shall be charged upon the indenture of any apprentice bound to serve at sea in the merchant service, nor upon any memorandum or agreement made between the master and mariners of any ship or vessel, for wages or service, on any voyage in such ship or vessel. 7 and 8 Geo. IV. c. 56. § 17.

AWARD.

In England....

And for every entire 1080 words above the first

£. s. d. 115 0

150

BILLS OF EXCHANGE (INLAND.)

Not exceeding.

If for £2..... £5. 5s...
Above 5. 5s.. 20

20.... 30

30.... 50

50.

100

100.... 200

300

200....
300.... 500
500.... 1000

1000. . 2000

...

2000....3000

Above..

.3000

....

.....

Not exceeding two months Exceeding two months
after date, or sixty days' after date, or sixty
sight.
days' sight.
One shilling..
One and sixpence.
One and sixpence... Two shillings.
Two shillings...
Two and sixpence.
Two and sixpence.. Three and sixpence.
Three and sixpence. Four and sixpence.
Four and sixpence.. Five shillings.
Five shillings...... Six shillings.
Six shillings....... Eight and sixpence.
Eight and sixpence.. Twelve and sixpence.
Twelve and sixpence. Fifteen shillings.
Fifteen shillings.... Twenty-five shillings.
Twenty-five shillings. Thirty shillings.

Penalty for post-dating Bills of Exchange, or Promissory Notes, £100.
N.B.-Promissory Notes on Demand, made out of Great Britain,
shall not be negotiable in Great Britain, whether they are payable in
Great Britain or not, unless stamped with the above Duties.

BILLS OF EXCHANGE, DRAWN IN SETS (FOREIGN.).
For every Bill of each Set, and for

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If drawn singly, and not in a set, the duty is the same as the Inland

Duty.

For the Exceptions on BILLS of EXCHANGE, see page 933.

BILLS OF EXCHANGE (PROTESTS OF.)

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Notarial acts, and every progressive sheet, Five shillings.

BILLS OF LADING.

For goods to be Exported or carried Coastwise, Three shillings.

BONDS

In ENGLAND, and PERSONAL BONDS in SCOTLAND, given as Security for the Payment of any definitive and certain sum of Money. ... £50 One pound.

For any sum not exceeding...

Above.... £50 and not exceeding 100 Thirty shillings.

Above.... 100 ......

Above.... 200

Above.... 300.

200 Two pounds.
300 Three pounds.
500 Four pounds.

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For a 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 ent, 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 recoveenchie Thereupon, shall be uncertain and without any limit, the duty is Twenty-Sve pounds;

And where the money secured, or to be ultimately recoverable thereupon, shal he limited not to exceed a given sum, the duty is the same

as on a Bond for such limited summ

BONDS FOR CUSTOMS AND EXCISE.

For and spunn avery, Bond given pursuant to the directions of any act of partaiment, 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 frands or evasions thereof, or for any other matter or thing relating thereto.. Five shillings

[6 Geo. IV. c. 41. 2.] But see Ererptions, page 440.

For Bonds for various other purposes, see the schedule to the

act 55 Geo. III. c. 184.

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, and any other person, for or relating to the freight or conveyance of any money, goods, or effects.... Thirty-five shillings.

And, where the same, with its appendages, shall contain 2160 words or upwards, then for every entire quantity of 1080 words above the first 1080, a further progressive duty of...... Thirty-five shillings. LETTERS of MARQUE and Reprisal, duty... Five pounds.

COMPOSITION.

Between debtor and creditor,..... .. Thirty-five shillings. And for every 1080 words above the first,.. Twenty-five shillings.

CONVEYANCE OR SALE of any PropertY.

Purchase-money under £20...

Ten shillings.

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One pound.
Thirty shillings.
Two pounds.
Three pounds.
Six pounds.

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Progressive Duty on every 1080 words, after the first

1080 words, Twenty Shillings.

But all Stamp Duties upon the transfer of property in Ships and Vessels, either absolutely or by way of Mortgage, are repealed altogether by the 6 Geo. IV. c. 41.

DEBENTURES.

For every Debenture or Certificate for entitling any person to receive any Drawback of any duty of Customs or Excise, or any Bounty payable in respect of any goods, wares, or merchandise exported, from Great Britain or Ireland respectively, to any parts beyond the seas, (6 Geo. IV. c. 41. § 2.) ...... Five shillings.

For the Penalty on Agents or other persons who shall be required by any act of parliament, or by the direction of the Commissioners of Customs or Excise, or any of their officers, to enter into bond in respect of any Duties of Customs or Excise, or for preventing frauds or evasions thereof, or for any matter or thing relating thereto, for including in one and the same Bond any goods bonâ fide belonging to more persons than one, (not being copartners, or joint tenants, or tenants in cominon,) see page 440.

LETTERS

Or Powers of Attorney, made by any petty officer, seaman, £. s. d. marine, or soldier, for receiving prize-money

for receiving Wages....

for sale, transfer, acceptances, &c. of parliamentary

stocks or funds, or receipt of dividends on the same...
of every other kind ..........

And for every 1080 words above the first.
LETTERS OF LICENCE from creditors to a debtor.
And for every 1080 words above the first..
LETTERS OF MARQUE and Reprisal....

105

1 0

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POLICY OF ASSURANCE.

Foreign Policies-For any certain term or period of time not exceeding twelve calendar months, when the premium shall £. &.&. not exceed 20s, the duty per cent. is. . . . . .

If exceeding 20s. per cent. the duty per cent. is.....

026

050

Coasting Policies, including Ireland, Guernsey, Jersey, Sark, and Isle of Man, are charged with half the above duties.

Life Policies.

If, however, the separate interests of two or more persons shall be assured by one policy, then the duty is charged in respect of every fractional part of £100, as well as in respect of every full sum of £100. If the sum assured be under £500 One pound. If for £500 and under...... 1000 Two pounds. 3000 Three pounds. 5000 Four pounds. Five pounds.

1000 ...

3000

5000 and upwards...

PROMISSORY NOTES.

1. Notes reissuable by licensed Bankers, as often as may be thought fit. For the payment, to the bearer on demand, of any sum

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2. Notes not reissuable after being once paid.

For the payment in any other manner than to the bearer on demand, but not exceeding two months after date, or sixty days sight, of any

sum

Amounting to 40s. and not exceeding £5. 5s. One shilling.

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One shilling and 6d.

30.. Two shillings. 50.. Two shillings and 6d. 100.. Three shillings and 6d.

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—

Above.. £100 and not exceeding £200.. Four shillings and 6d.

Above.. 200...

Above.. 300

Above.. 500

Above.. 1000

Above.. 2000
Exceeding 3000

300.. Five shillings.

500.. Six shillings. 1000.. Eight shillings and 6d. 2000.. Twelve shillings and 6d 3000 .. Fifteen shillings. One pound and 59

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