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THE STAMP DUTIES LONDON : PRINTED BY 8POTT1SWOODE AND CO., NKW-STRKET SQUARE AND PARLIAMENT STREET A HISTORY AND EXPLANATION OF THE STAMP DUTIES REMARKS ON THE ORIGIN OF STAMP DUTIES A HISTORY OF THE DUTIES IN THIS COUNTRY FROM THEIR COMMENCEMENT TO THE PRESENT TIME OBSERVATIONS ON THE PAST AND PRESENT STATE OF THE STAMP LAWS AN EXPLANATION OF THE SYSTEM AND ADMINISTRATION OF THE TAX OBSERVATIONS ON THE STAMP DUTIES IN FOREIGN COUNTRIES AND THE STAMP LAWS AT PRESENT IN FORCE IN THE UNITED KINGDOM WITH NOTES, APPENDICES, AND A COPIOUS INDEX By STEPHEN DOWELL, M.A. OF LINCOLN’S INN J ASSISTANT SOLICITOR OF INLAND* REVENUE ‘ The revenue of the State is the State. In effect all depends upon it, whether for support or for reformation ’ —Burke’s Reflections on the Revolution in France LONDON: BUTTEBWOBTHS, 7 FLEET STREET, ^afco f ublisfrsrs to ibe Queen's Post &xcrtknt glajestg. EDINBURGH: T. & T. CLARK. DUBLIN: HODGES, FOSTER, & CO. 1873. iv?se c>>r CONTENTS. HISTORY AND EXPLANATION OF THE STAMP DUTIES. INTRODUCTORY PART. I. SUBJECT OF T1IE VOLUME. PAGE Classification of taxes ...... 1 Origin of the terms Customs and Inland Revenue . . 1 Classification of Inland Revenue duties . . . .4 The stamp duties the subject of the volume . . .5 The writer’s principal motive . . . . .5 Dedication ....... 5 II. PLAN OF THE VOLUME. Division of the volume into six parts . . . .6 Their contents ....... 6 III. SCOPE OF TIIE VOLUME. It treats only of stamp duties properly so termed . . 6 Definition of stamp duties . . . . .7 What taxes the definition excludes . . . . 7 1. certain excise duties collected by means of stamped wrappers 7 2. the unstamped duties . . . . .8 3. the duties on certain trade licences . . . . 9 Proper classification of licence duties .... 9 The j oatente tax in France . . . . .10 Reasons for treating the fire insurance duties as stamp duties . 10 VI table of contexts. PART 1. ORIGIN OF STAMP DUTIES. Origin attributed to Justinian by the French By others, to the Spaniards Or to the English Search for an English prototype . Holland really the land of origin . The tax invented by a private individual Sir R. Peel on volunteer financiers PACE 11 11 12 12 12 13 14 HISTORY OF THE DUTIES. Division of the narrative into periods First Period, a.d. 1694-1793. Commencement of the Duties in England, including Wales . Commencement of the duties in the year 1694 . The original Stamp Act . Scope of the Act Summary of the deeds &c. charged • Exemption of bills of exchange . Yield of the original duties . Position of the tax at the date of the Union of England and Scotland ....... 16 17 17 17 19 19 19 Commencement of the Duties in Scotland. No duties in force before the Union . . . .19 Certain exemptions secured to Scotland at the Union . . 20 History of the Duties in Great Britain , 1701-1793. Little of importance occurs during the reigns of Anne, George I., and George II. ..... Yield of the duties in 1714, in 1727, and in 1760 First eighteen years of George III. .... Commencement of the probate and legacy duties in 1779 and 1780 Commencement of the duties on bills of exchange in 1782 The duties doubled in the following year . Large and increasing yield of these duties 21 21 21 21 22 22 09 TABLE OF CONTENTS. Vll PAGE Commencement of the fire insurance duties in 1782 . . 22 Average yield of these duties for the first 8 years . . 23 Augmentation of the stamp duties generally in 1783 . . 23 Commencement of the duties on receipts . . .23 First ten years of Pitt’s administration . . . .23 Summary for the first period. . . . . .23 Yield of the stamp revenue in the year 1792 . . .24 General condition of the tax at this date . . . .25 The Stamp Act for America. Origin of the Act . . . . . . .26 Expenses of the colonies in North America . . .26 Cost of the war with Spain, 1739-1748 . . . .26 Cost of the Seven Years’ War, 1756-1763 . . .27 Precedents for colonial taxation . . . . .27 Scheme for a stamp tax suggested to Walpole . . .27 Condition of our North American colonies in 1765 . . 28 Scheme for taxation of the colonies . . . .28 The port duties ....... 29 Stamp duties . . . . . . .29 Passing of the Stamp Act . . . . .30 Resistance in America . . . . . .31 Repeal of the Act . . . . . .31 Yield of the duties . . . . . .32 Second Period, a.d. 1793-1815. History of the Probate and Administration and Legacy and Succession Duties , 1793-1815. Reasons for a separate history of these duties . . .33 Probate and Administration Duties. The original 5s. duty . . . . . .33 Nature of probates and letters of administration . . 33 Introduction of an ad valorem scale of charge . . .34 Extension of the limits of the scale in 1795, 1801, and 1804 . 34 Yield of the duties in 1805 . . . . . 35 Duties increased in 1815 . . . . . .35 Distinction between testate and intestate duties . . .35 Yield in 1815. 35 TABLE OF CONTENTS. viii Inventory Duty in Scotland. Probates not in use in Scotland • * * Attempt to charge the corresponding instruments Fails in consequence of a certain reservation . ; The reservation abolished, and the duty charged on the inventory 36 The rates of testate and intestate duty apply to inventories Produce of the tax Legacy and Succession Duties. Failure of the original duties imposed on receipts • .37 The tax imposed directly on the property of the deceased . 37 Yield of the tax in 1800 . • • ' Augmentation of the duties in 1804, 1805, and 1815 . .St Yield of the tax in 1815 . . • • 37 Total yield of the duties on personal property on its devolution in consequence of death . • • • .38 War Period, 1793-1815. History of the Stamp Duties during the War with France. Aspect of affairs in the year 1792 . . . .38 The calm before the storm . . . . .38 Mr. Lowe’s observations on the expenses of the war with France 39 Cost of the war .... . . .39 Commencement of the war in 1793 . . . .39 Increase in the stamp duties in 1795 . . . .40 Commencement of marine insurance duties . .40 Produce of the new duties of 1795 . . . .40 The stamp duties doubled in the year 1797 . . .40 Mr. Pitt’s proposal for an ad valorem tax on transfers . . 41 Ad valorem scale introduced for bonds of money . . 41 Proposal to tax transfers ad valorem not carried out . . 42 The ‘ single ’ deed duty of 10s. . . . . 42 Duties on small bills, 1799 . . . . .42 The last budget of Pitt’s first administration . . .42 Peace of Amiens . . . . . . .42 Recommencement of hostilities in 1803 . . . .42 Mr. Addington’s budget, 1804 . . . . .43 His plan regarding the stamp duties . . . .43 TABLE OF CONTENTS. ix FAG IS Found impracticable . . . . . .43 Pitt increases the duties generally . . . .43 Introducing an ad valorem scale for mortgages, and for transfers of stock and shares . . . . . .43 Death of Pitt . . . . . . .44 The Grenville administration . . . . .44 Alterations of the year 1808 . . . . .44 Mr. Perceval’s budget . . . . .44 Proposed consolidation of the law . . . .44 And equalisation of the duties in England and Scotland . 44 And an increase in the duties, involving an extension of the ad valorem principle of charge . . . . .45 The act of the 48 Geo. III., c. 149 .... 45 Ascending scale for (1) conveyances (2) admissions to offices, and grants of office . . . . . .45 And (3) grants of money and annuities . . . .46 Peculiarities of the last mentioned charge . . .46 Alterations in the duties on articles of clerkship, and grants of honours . . . . . . .46 Policies of life insurance and other policies, Bills and Notes, and annuity bonds . . . . . .47 Introduction of order effected by the Act of 1808 . . 47 Alphabetical schedule of duties . . . . .48 Classification of enactments . . . . .48 Expansion of the ‘ deed * charge . . . . .48 Increase of the duties in 1815 . . . . .49 The General Stamp Act of that year . . . .49 Yield of the stamp duties in the year 1815 . . .50 Summary. 1. As regards the fire insurance duties . . . .51 2. As regards the marine insurance duties . . .51 Large yield of these duties during the war . . .51 As regards the duties on other insurances . . .52 Marvellous growth of the duties on insurance . . .52 3. As regards the duties on bills and notes . . .52 Yield of these duties in 1801, 1804, and 1808 . . .52 Two scales introduced in 1815, one for long, the other for short dates ... ..... 52 4. As regards the duties on receipts . . . .53 X TABLE OF CONTENTS. PAGE Yield of these duties in 1810 . • • .53 5. As regards deeds and other instruments not specially enume¬ rated . • • • • • .53 Yield under this head . • • • • .53 Peace Period, 1815-1850. History of the duties from the conclusion of peace to the Year 1850. The excessive amount of the duties, the unfairness of the scales of duty, and the intricacy of the laws at this date remain unaltered for 35 years . . . . .54 Lord Liverpool’s administration . . . . .55 Repeal of the duties on law proceedings . . . .55 The Canning and Goderich administrations . , .55 Mr. Goulburn’s scheme for consolidation in 1830, is defeated by the Irish members . . . . . .56 Lord Grey’s administration . . . . .56 Reduction of the marine insurance duties . . . 56 Reasons for the reduction . . . . .57 Exemption of agricultural stock from fire insurance duty . 57 Mr. Spring-Rice’s measure of 1836, its Brobdignagian propor¬ tions, and the inevitable result . . . .58 Sir R. Peel succeeds Lord Melbourne . . . .58 Reductions of the year 1842 . . . . .58 Assimilation of the British and Irish duties . . .58 Digression concerning the Irish Stamp Duties, 1773-1842. History of the duties before the Union, and after the Union . 59 The General Stamp Act of 1816 . , 59 The Narrative resumed. The Irish duties assimilated to the British duties as a partial equivalent for the income tax • . 59 The assimilation Act of 1842 . * * GO Reductions effected in 1844 . ’ ‘ ' * 60 Yield of the stamp duties in the year 1849 . ’ 61 TABLE OF CONTENTS. xi Third Period, a.d. 1850-1870. Revision and Reform of the Stamp Duties . PAGE Inauguration of a period of reform in 1850 . . . G2 Sir Charles Wood’s first Bill, its general scope and principle . 62 Opposition to the Bill . . . . . .63 The clauses pass . . . . . . .63 Adverse vote on the bond and mortgage dut} r . . .63 The Bill is withdrawn . . . . .64 Sir Charles Wood’s second Bill passes . . . .64 Alterations effected by the Act of 1850 . . . .64 Principal alterations affecting : 1. agreements . . .64 2. Bonds and mortgages . . . . . .64 These duties extended to deeds of covenant . . .65 Alterations affecting : 3. conveyances . . . .65 4. Leases for a premium, and for rent . . . .65 5. Settlements, and duplicates of settlements . . . 6 u Minor alterations—affecting admissions to copyholds, memorials, and certain Scotch instruments . . . .66 Effect of these alterations on the revenue . . .67 Mr. Gladstoue’s alterations of 1853, affecting:—1. life in¬ surance ; 2 . receipts . . . . . .67 Commencement of penny taxation . . . .68 Alterations affecting: — 3. apprenticeship indentures ; 4. at- tornies’ articles . . . . . .68 5. Drafts ........ 69 Dates imposed on Scrip certificates, and conveyances for rent- charge ....... 69 Success of penny taxation . . . . .69 Alterations in 1854 . . . . . .70 Ad valorem scale for bills, &c. . . . .70 Extension of the charge to bills drawn abroad . . .70 Leases for rent classified according to length of term . . 70 Sir G\ C. Lewis’s alterations in 1856 . . . .71 Fire insurance duties extended to foreign insurances . . 7 ] Duties on certain proxies reduced . . . .71 Repeal of duties on certain admissions of freemen . t 72 Exemption in favour of bankers’ cheques repealed in 1858 by Mr. Disraeli . . . . . .71 Number of cheque forms sent for stamping . . .72 TABLE OF CONTEXTS. xii Mr. Gladstone’s alterations in 18G0 • • • Adhesive stamp introduced for agreements, and the duty re- duced to 6cl. . The duties on awards reduced . • • ' * And on certain powers of attorney, and life insurance policies . The lease duties extended to agreements for leases The maximum charge for bill duty abolished Promissory notes made abroad charged . ' Duties imposed on transfers in cost book mines, policies against accidental death, extracts from registers, contract notes, delivery orders, dock warrants, and statutory declarations Foreign bonds charged in 1862 . • • * Reduction of the fire insurance duty for stock in trade in 1864 Minor alterations of the same year Extension of the settlement duties Difficulties in relation to ‘ stock in trade ’ Duty reduced in 1865 for all insurances . Minor amendments of the same year Reduction of the sea insurance duties in 1867 Repeal of the fire insurance duties in 1869 The Stamp Acts, 1870 PAGE 73 73 73 74 74 74 74 / ■) 75 75 75 76 77 77 77 78 79 79 PART II. CONTAINING OBSERVATIONS ON THE PAST ANI) PRE¬ SENT STATE OF THE STAMP LAWS, AND CONTINUING THE HISTORY TO THE PRESENT TIME. Meaning of £ past ’ and 1 present ’ . . . .80 The three Bills of 1870 ...... 80 Reasons for the legislation of that year . . . .80 1. The multiplicity of outstanding enactments . . .80 2. The difficulty in finding the enactments . . .81 Instance of an Act referring in its title to many different subjects 82 Instance of an Act containing stamp provisions, but not referring to them in its title . . . . . .83 3. The difficulty of determining what are the really effective pro¬ visions . . . . . . .83 Reasons for this .... . 83 The mode of grafting the modern legislation on the old . . 83 Characteristic specimen of attempted consolidation . . 85 TABLE OF CONTENTS. xiii PAGE The general result . . . . .85 4. The difference in the law for England, Scotland, and Ireland — of which instances are given . . . .85 5. The difficulties arising from the form of the enactments, their perplexing references, the length of the sentences, and the obscurity of the enactments . . . . .86 6. The confusion of different subjects . . . .86 Instance of this confusion of subjects . . . .87 Practical result of this state of derangement . . .88 The subject capable of simple treatment . . .89 Reasons for introducing the Bills of 1870 at that particular date 89 1. Our quick approach to total obscuration . . .89 2. The measure part of the statute law revision . . .90 Explanation of the nature of the proposed measure . . 90 Two Acts substituted for 104 . . . .91 Explanation of the Stamp Duties Bill . . . .91 Form of the Bill . . . _ .91 Alterations in the duties . . . . . .92 1. Repeal of the progressive duties . . . .92 2. Reduction of the deed duty to 10s. . . . .92 Reasons for the reduction . . . .93 3. Repeal of the duties on admissions to copyholds . . 93 4. Simplification of the duties on bills and promissory notes . 94 5. Rectification of the conveyance duties in certain cases . 94 6. The ad valorem principle of charge applied to reconveyances of mortgages, &c. . . . . . .95 7. Alterations for annuity bonds and leases . . .95 8. Special exemption of coupons . . . . .95 9. Reduction of duty on attested copies, and memorials . . 96 10. Abolition of the fee for adjudication . . . .96 Dock warrant named warrant for goods . . . .96 Continuation of the History. The three Bills pass into law . . . . .97 Fiscal results of the measure . . . . .97 Yield of the stamp duties in 1869, 1870, and 1871 . . 98 XIV TABLE OF CONTENTS. 1 . 2 . 3. 4. 5. 6 . General Result of the Alterations from 1850 to 1870. Repeals and reductions of duty The introduction of percentage duties The introduction of penny taxation Extension of the duties to foreign instruments Minor amendments Consolidation of the law 98 99 99 99 99 100 History of the Duties from the year 1870 to the present time , 1872. . • • 100 Statement of the Duties charged on Deeds according to length, 1094-1870. . . . 100 PART III. OF THE MACHINERY OF THE STAMP TAX. CONTAINING OBSERVATIONS ON 1. Penalties in relation to Unstamped Instruments. The original scheme of the stamp laws .... 102 Penalty for writing an instrument on paper not duly stamped . 102 Penalty for not stating facts affecting ad valorem duty, imposed in 1808 ..... 103 History of the penalty on stamping an instrument not properly stamped ....... 103 Present penalty — 10 1. and interest on unpaid duty . 105 2. The Description or Denomination of Stamps Required on Instruments. Originally, distinct dies were used for the several duties . 106 No allowance made for stamps incorrectly used . . . 106 Subsequent changes in the law ..... 106 The present system •••... 107 Multiplicity of the stamps formerly required . . . 107 Power given to express several duties in one stamp . . 107 Consolidation of the duties . 108 Present system . . . , , t .108 TABLE OF CONTENTS. XV 3. The Inadmissibility in Evidence of Unstamped Instruments. PAGE This provision of the stamp laws often misunderstood . .108 The practice, formerly, in the Equity Courts, on production of unstamped documents ..... 109 The practice in the Common Law Courts . . . 109 The judges evince anxiety to relieve themselves from the tram¬ mels of the Stamp Acts . . . . .109 Alteration suggested in Mr. Chitty’s treatise . . .110 Objections to the proposal ..... 110 Lord Campbell’s opinion in 1851, followed in 1854 by admitting unstamped instruments in criminal proceedings . .110 Alteration effected by the Common Law Procedure Act . .Ill Present law on the subject ..... 112 4. The Adjudication Stamp. Reasons for the introduction of this stamp . . .112 Defects in the original provisions . . . . .113 Provisions of the present law ..... 114 5. Adhesive Stamps . All stamps originally impressed stamps . . . .115 Adhesive stamps introduced in 1853 . . . .115 6. Area of the Stamp Acts. Area of application of the original Acts . . . .115 Present provisions . . . . . .116 7. Foreign Revenue Laws. Not noticed in this kingdom . . . .117 PART IV. OF THE INLAND REVENUE DEPARTMENT. The original Board of Stamps for England and Wales . .118 The Board for Great Britain . . . . .118 The Board for Ireland . . . . . .118 Formation of the Consolidated Fund of the United Kingdom . 119 Consolidation of the Boards for Great Britain and Ireland . 119 a XVI TABLE OF CONTENTS. Consolidation of the Boards of Stamps and Taxes in 1834 • Further consolidation with the Excise, forming the Board ot Inland Revenue The establishment in 1851 Present Board of Inland Revenue Duties of the Commissioners . • • * * Supply of stamps at Somerset House, and in Edinburgh and Dublin • Distributors of stamps Sub-distributors of stamps Licensed vendors of stamps Prohibition of sale by unauthorised persons Prohibition against hawking stamps • Allowance for spoiled stamps . ■ Number of yearly claims .-•••• Repurchase of stamps PART V. STAMP DUTIES IN FOREIGN COUNTRIES. Stamp duties in force in many countries But in very different forms ..... Stamp Duties in France . Their origin ....... The for mules of Louis XIV. . Papier timbre introduced by the Constitutional Assembly Explanation of the French system .... Timbre de dimension, Timbre proportionnel, receipt and cheque duties, le timbre extraordinaire, and the visa pour timbre Size of the papier de dimension ..... Duties imposed thereon ...... Description of instruments liable to the duties The ad valorem duties ...... Instruments liable to these duties .... Amount of the duties ...... The duties on certificates of shares in companies, and depart¬ mental, communal, and companies’ bouds Composition for these duties PAGE 119 119 120 120 120 120 120 121 121 122 122 122 122 122 124 125 125 126 126 127 127 127 128 128 129 129 129 180 131 XVI1 TABLE OF CONTENTS. PAGE The tax extended to the shares and securities of foreign com¬ panies, &c. 1^1 Assurance companies may compound for their policies . .131 Duties on securities of foreign governments . . .132 Duties on contract notes . . . • • .132 General increase in the duties in 1871 . • .132 Fixed duties on receipts and cheques . . . .133 Reduction of the duties on foreign government securities in 1872 . 133 Adhesive stamps introduced in the year 1859 . . .134 Machinery of the tax . . . . .134 Sale and distribution of stamps . . . . .135 Management of the tax . . . • .135 Cost of collection . . . . . . .135 Cautionary notice as to the scope of the foregoing observations . 135 PART VI. THE STAMP LAWS AT PRESENT IN FORCE IN THE UNITED KINGDOM, WITH EXPLANATORY NOTES AND APPENDICES. Preliminary Observations. 1. Regarding the Statutory Law ..... 137 2. Regarding the Case Law . . . .139 THE STAMP LAWS OF THE UNITED KINGDOM. LIST OF ACTS . . . . . .144 PART I. PRELIMINARY PROVISIONS. Short title and commencement of Act . 145 Interpretation of terms .... . 145 xviii TABLE OF CONTENTS. PAGE Grant of duties ...•••• 146 Adjustive provision regarding instruments charged with the duty of 35s. ...•••• 147 Instruments relating to property belonging to the Crown . 147 Application of the regulations of this Act to all duties, present and future 147 The schedule to be read as part of the Act . . . 147 PART II. GENERAL REGULATIONS. How instruments are to be written and stamped . . . 148 Several instruments on the same paper .... 148 Instruments relating to distinct matters, or for a consideration the subject of ad valorem duty, and a further consideration. 148 Valuation of money in foreign currency, stock, and marketable securities ....... 149 The denoting stamp ...... 149 Instruments submitted for the opinion of the Commissioners, and the adjudication stamp ..... 150 Powers of the Commissioners in relation to questions of stamp duty ........ 152 PROVISIONS RELATING MORE PARTICULARLY TO STA MP S AND Stamping. General rule, impressed stamps ..... 153 Adhesive stamps, cancellation, frauds . . . .153 Appropriated stamps . . . < .154 Stamping executed instruments . . .154 Provisions for securing tiie Duties. Subject to provisions for payment of duty and penalties on pro- duction m evidence in Court, instruments not duly stamped declared inadmissible except in criminal proceedings Powers to inspect records and documents in the custody of public officers Obligations imposed on registrars—Penalty for neglect Obligations imposed on persons executing or preparing instru- ments liable to ad valorem duty Sa covery iatl ° n ° f m ° nieS received to pay duty-Method of re- 155 156 156 156 157 TABLE OF CONTENTS. XIX Miscellaneous Provisions. Recovery of penalties—Powers of the Commissioners in relation to proceedings and penalties ..... Affidavits and declarations under the Stamp Act — how to he made ........ PART III. DUTIES AND SPECIAL REGULATIONS. Alphabetical Schedule of existing duties. The special regulations applicable to each head of duty being printed or referred to on the opposite page . . . . .160- General exemptions from all stamp duties THE STAMP DUTIES MANAGEMENT ACT, 1870. Short title and commencement of Act .... Interpretation of terms ...... Management of the tax ...... Former references to Stamp Acts to apply to this Act . Licences to deal in stamps .... Penalties for unauthorised dealing in stamps Public notification of licence ..... Penalty on unauthorised persons holding themselves out as dealers in stamps ..... Stamps in possession of a licensed dealer, on death, bankruptcy, or termination of licence .... Prohibition against hawking stamps. Summary arrest and penalty, &c. . Sale of postage stamps ..... Discount on purchase of stamps .... Allowance for Spoiled and Misused Stamps. 1. Spoiled stamps ...... 2. Misused stamps ...... Allowance, how to be made .... Repurchase of stamps not wanted Criminal offences ...... Justices’ search-warrant for forged dies and stamps, &c. . Commissioners’ search-warrant for forged stamps Mode of proceeding when stamps are seized PAGE 158 158 -285 286 287 287 288 288 288 289 290 290 291 291 292 292 292 295 296 296 296 297 298 299 XX TABLE OF CONTENTS. Licensed persons in possession of forged stamps to be presumed guilty until the contrary is shown . • • Justices’ search-warrant for stamps stolen, or obtained fraudu¬ lently . The discontinuance of dies Prohibition against the defacement of adhesive stamps Recovery and mitigation of penalties Affidavits and declarations—how to be made PAGE 299 300 301 301 302 302 appendix. No. I. Exemptions from stamp duty contained in Acts not otherwise relating to stamp duties. Arranged alphabetically with reference to the subject matter of the Act . . . 305 No. II. List of instruments charged with duty under the original Stamp Act for England and Wales (5 & 6 W. & M. c. 21) . . 332 No. III. SEA INSURANCE. Form of Policy contained in Schedule (E) to the 30 Viet. c. 23 . 334 No. IV. Instruments which by express provision are not to be stamped after they are executed or signed .... 337 No. V. Instruments which by express provision are not to be stamped with an impressed stamp after a certain time after execu¬ tion ...... . . 337 No. VI. Instruments which by express provision are not to be stamped after execution or signature except on payment of a penalty 338 TABLE OF CONTENTS. XXI No. VII. PAGE Instruments which by express provision are allowed to be stamped within a limited time without penalty . . .339 No. VIII. Regulations of the Commissioners with reference to the penalty on stamping any unstamped or insufficiently stamped in¬ strument within twelve months after the first execution of the instrument; in exercise of the power of remission given to them by s. 15 (2) of ‘ The Stamp Act, 1870.’ . . 340 No. IX. Instruments for wffiich adhesive stamps are provided . . 341 No. X. Discount allowed on the purchase of stamps . . . 343 No. XI. Instruments for which a stamp is specially appropriated . . 344 No. XII. Allowance for spoiled stamps ..... 344 No. XIII. Courts and offices in which stamps are used to denote payment of fees ....... 345 No. XIV. 4 THE INLAND REVENUE REPEAL ACT, 1870/ Short Title and commencement of Act .... 346 Enactments in Schedule repealed . . . 346 Interpretation of ‘ the whole Act ’ . . . .347 Schedule of Enactments repealed .... 347 No. XV. Certificates of Attorneys and others .... 356 Index ....... 361 TABLE OF CASES. PAGE Atkinson v. Fell . .176 Attorney-General v. Gilpin . 309 - v. Phillips . . 308 Banbury Union, Guardians of v. Robinson . . 320 Barnard v. Pilsworth . . 309 Beeching v. Westbrook . 171 Belcher v. Sikes . . 205 Blandy v. Herbert . . 206 Bull v. O’Sullivan . .187 Carter v. Bond . . .314 Chadwick v. Clarke . .170 Chadwick v. Sills . .172 Chandos v. The Commission¬ ers of Inland Revenue 151, 206 Christie v. The Commission¬ ers of Inland Revenue . 206 Denn d. Manifold v. Dia- mond . 206 Hoe cl. Bingham v. Cart¬ wright . . . . 171 Forsyth v. Jervis . .173 Hawkins v. Warre . .171 Horsfall v. Hey . . # 205 Huxley v. O’Connor . .171 Kilkeck v. Vander Vyser . 173 Latham v. Rutley and others . . Limmer Asphalte Company v. The Commissioners of Inland Revenue . 206 209 Lyburn v. Warrington . 206 PAGE Marson v. Short . .172 Massey v. Manney . . 206 Morley v. Hall . . .171 Pearson v. The Commission¬ ers of Inland Revenue . 233 Penniford v. Hamilton . 171 Phillips v. The Commission¬ ers of Inland Revenue . 206 Potter v. The Commission¬ ers of Inland Revenue . 206 Reg. v. Gilchrist . . 186 - v. Strachan . . 282 - v. Wortley. . .172 Royal Liver Friendly So¬ ciety v. The Commission¬ ers of Inland Revenue 309, 314 Sadler v. Johnson . .172 Skrine v. Elmore . .173 Smith v. Cator . . .173 Thorn v. Croft . . . 309 Tomkins r. Ashby . .171 Walker r. Giles . . . 309 Warren v. Howe . . 205 Watkins v. Hewlett . .170 West Middlesex Water¬ works Company v. Suwer- kropp. . . .173 Wick v. Hodgson . .173 Wilks v. Atkinson . .173 Williams v. Hayward . 309 Wilson v. Zulueta . .172 Worthington v. Warrington 235 HISTORY AND EXPLANATION OF THE STAMP DUTIES. INTRODUCTORY PART. 1. SUBJECT OF THE VOLUME. The Imperial taxes of the United Kingdom admit of classification under the heads: — 1. Direct taxes; 2. Indirect taxes; and 3. Stamp duties. They also range, with reference to the department for collection and management, under the heads : — 1. Customs; and 2. Inland Revenue. The terms 4 Customs ’ and 4 Inland Revenue ’ require explanation. How is it that a term implying, in its ordinary acceptation, establishment by long usage, is applied to taxes, which we know have a statutory origin ? and why to a particular class of taxes P and, again, what is the meaning of 4 Inland ’ Revenue ? First, as to Customs. Early in our fiscal history, before the sole right of Parliament to originate taxation was distinctly acknowledged, the royal power was not unfrequently exercised in the levy of imposts, at¬ tempting in some cases to open up new sources of * B Classifica tion of taxes. Origin of the terms ‘ Customs and ‘ In¬ land Re¬ venue.’ 2 SUBJECT OF THE VOLUME. revenue, in others to continue as of right the previous voluntary contributions of the subject. The right or royal prerogative in the matter was, however, to say the least, extremely doubtful, and therefore it was advisable to endeavour to divest such transactions of their real character, and clothe them with an authority generally recognized. This country has ever been most careful of custom, and indeed allows to the term an almost sacred importance; and hence it was that in those times any toll, tax or aid (whatever its origin) which had acquired a sort of popular sanction, as it were, by repetition or continu¬ ance, was in danger of enrolment in the Kolls of the Exchequer as a ‘ custom,’ with a view to its maintenance upon the to us indisputable ground of precedent. In this way the export toll on wools, skins, and leather, confirmed to King Edward I. (in a semi- constitutional way) in the year 1295, had previously acquired the appellation of the 6 custom of wools, skins and leather,’ though it originated probably in royal exaction; and thus also the aids and tasks granted to the same king for his wars and other pur¬ poses were in danger of being drawn into a custom, and fixed on the landowners as a permanent tax. It was not, however, an easy matter to establish fiscal customs against such men as Roger de Bigod and Humphrey de Bohun, and, the king having about the same time attempted to levy a further tax on the merchants, enforced by seizure of their wool, the two classes thus threatened with a common danger com¬ bined in resistance, and, in the result, not only was the new wool toll stigmatized as malatolta—an evil toll or SUBJECT OF THE VOLUME. tax—and released, but also the establishment of fiscal customs was effectually precluded for ever. This immunity from arbitrary taxation was secured to us by Chapters V., VI., and VII. of 4 that famous statute ’ which Hallam, in allusion to the fact, says 4 is inadequately denominated 44 the Confirmation of the Charters,” for it added another pillar to our constitution not less important than the Great Charter itself; ’ which chapters (usually called the new articles) are in the following terms— Cap. V. — ‘ For so much as divers people of our realm are in fear that the aids and tasks which they have given to us before¬ time towards our wars and other business, of their own grant and goodwill (howsoever they were made), might turn to a bondage to them and their heirs, because they might be at another time found in the Rolls, and likewise for the prices taken throughout the realm by our ministers : we have granted for us and our heirs, that we shall not draw such aids, tasks, nor prices into a custom (ne treroms a custume) for anything that hath been done hereto¬ fore, be it by roll or any other precedent that may be founden.’ Cap. VI.—‘ Moreover, we have granted for us and our heirs, as well to Archbishops, Bishops, Abbots, Priors, and other folk of Holy Church, as also to Earls, Barons, and to all the communalty of the land, that for no business from henceforth we shall take such manner of aids, tasks, nor prices, but by the common assent of the realm, and for the common profit thereof, saving the ancient aids and prices due and accustomed.’ Cap. VII.—‘ And for so much as the more part of the commun¬ alty of the realm find themselves sore grieved with the male- toute 1 of wools, that is to wit, a toll of 40s. for every sack of wool, and have made petition to us to release the same ; we at their requests have clearly released it, and have granted for us and our heirs, that we will not take such things without their common assent and good will, saving to us and our heirs the custom of wools, skins, and leather, granted before by the com¬ munalty aforesaid.’ Subsequently the term continued in use by the legislature in reference to that particular class of 1 Malatolta, sometimes Malatollia, from tollo, to take as toll. The unjust custom on wool, the evil tolta or tax. See glossary to Mr. Stubbs’ Illustrations of English Constitutional History. b 2 4 SUBJECT OF THE VOLUME. duties or taxes, of which the toll customs of earlier days were the predecessors, i.e. export and import, otherwise frontier duties. Thus in the statute which granted to Charles II. at the Restoration, tonnage (i.e. a duty per ton on wine imported) and poundage (i.e. a duty per pound on merchandise exported or imported) and an export duty on woollen cloths or old draperies, we find the term customs used in reference to all the duties in question: since which it continues to the present day to express port duties. The Customs are indirect taxes; are under the management of the Commissioners of Customs; and produce a revenue of, in round numbers, about twenty millions a year, the principal contributaries being sugar, tea, coffee, tobacco, spirits, and wine. 4 Inland Revenue ’ is a term of modern date, a crea¬ tion of the Legislature in the year 1849, when ‘the several revenues, duties, matters, and things previously collected by, or which were under the care and man¬ agement of the Commissioners of Excise, and the Com¬ missioners of Stamps and Taxes/ were, by the 12 Vie. c. 1, placed under the management of one Board of Commissioners, to be called ‘ the Commissioners of Inland Revenue/ and denominated ‘ Inland Revenue.’ More shortly, it designates the internal taxes of the kingdom, as opposed to the frontier or port duties. The Inland Revenue duties produce about forty- three millions a year. They are collected from a number of different sources, and comprise direct taxes, indirect taxes, and stamp duties. Smofin" ^ ie ^ rec ^ * ,axes are those imposed on persons or land Re- ■ pioperty directly ; such, for instance, as the land tax, SUBJECT OF TIIE VOLUME. 5 the inhabited house tax, the income tax, the tax on property on its devolution in consequence of death, &c. The indirect taxes are those imposed on manufac¬ tured articles, and are termed 4 Excise ’ duties, from the Latin excidere , to cut off a part from the whole. Such are the duties on spirits, malt, beer (collected at pre¬ sent by means of a licence duty paid by the brewers), manufactured plate, proprietary medicines, &c. The stamp duties are a special class of tax, entirely sui generis These duties form the subject of the present volume, which contains, besides the law now in force, (it is believed) all the information, historical and explanatory, in relation to the duties and law that can under orr dinary circumstances be required. The historical part embodies the substance of notes from a number of different sources, including the Reports of the Com¬ missioners of Revenue Inquiry and the Annual Reports of the Inland Revenue Commissioners since the year 1857; and is the result of an endeavour to link together in connected narrative these notes, which as originally strung one after the other, beadroll fashion, presented a mere consecutive statement of bare facts. The subject is not wholly devoid of importance and interest to the public generally, but the principal motive for the work has been the hope of proving useful to those officially required to have a knowledge of the stamp laws. In this view the volume is dedicated to the officers of the Inland Revenue Department. venue duties. The stamp duties the subject of the volume. The writer’s principal motive. Dedica¬ tion. 6 PLAN OF THE VOLUME. Division of the volume into six parts. Their contents. It treats only of stamp duties properly so termed. II. PLAN OF TIIE VOLUME. The volume is divided into six parts, as follows:— Part I., treating of the origin of stamp duties, and containing a sketch of the history of the duties in this country from their first imposition to the year 1870 ; Part II., containing observations on the past and present state of the stamp laws, and continuing the history of the duties to the present time ; Part III., relating to the method for securing pay¬ ment of the duties, i.e. the machinery of the tax ; Part IV., relating to the department for the manage¬ ment and collection of the duties, in a word, the ad¬ ministration ; Part V., relating to the stamp duties in foreign coun¬ tries, more particularly France ; and Part VI., containing the stamp laws at present in force in the United Kingdom, with explanatory notes and appendices. III. SCOPE OF TIIE VOLUME . During the period of the existence of the Board of Commissioners of Stamps as a separate Board, a great variety of taxes were under their care. Many of these have no real claim to the appellation of stamp duties, being taxes of a different class, which the Legislature placed under the care of the Commissioners of Stamps principally for reasons which resolve themselves into facility of collection and management. They were, in short, stamp duties only by reference to the Board which administered them. As it is not intended in SCOPE OF THE VOLUME. 7 the present volume to treat of these merely statutory stamp duties, but only of stamp duties properly so termed, it will be well to start with a clear definition of the latter. After which, a brief notice of the taxes excluded by the definition may prove not wholly with¬ out interest. Stamp duties properly so termed have three special Definition characteristics :— duties. 1. They are charged on deeds or other written in¬ struments ; 2. They are collected by means of stamps impressed on or affixed to the instruments charged ; and 3. The instruments charged have reference to, are, in fact, the evidences or records of acts or transactions more or less of a transitory nature, and not periodic in recurrence. This definition excludes, by its first branch, the what statutory stamp duties (repealed and now almost for- Skion gotten) on hats, gloves and mittens, tooth powder, ftxcludes * hair pomatum and hair powder, articles of perfumery, cosmetics, and dice; and the existing statutory stamp duties on cards, proprietary medicines, and manu¬ factured plate. Now the method of collection employed for these taxes appears at first sight to afford a colourable pre¬ text for terming them stamp duties. The tax on hats was collected by means of stamped i. Certain papers fixed inside on the lining of the hats; that on duties gloves and mittens by similar stamped papers affixed by'means to the right-hand glove or mitten of each pair of gloves wrappers 64 and mittens ; those on tooth powder, hair pomatum and &c< 8 SCOPE OF THE VOLUME. 2. The un¬ stamped duties. hair powder, articles of perfumery, and cosmetics by means of stamped paper wrappers affixed to the boxes, pots, packets, and bottles containing the articles taxed ; the tax on dice by a stamp impressed on the dice; the tax on cards, formerly by means of a stamped ace of spades—the c duty card ’ — contained in each pack, and, at present, by means of stamped wrappers enclosing the packs; that on proprietary medicines in a similar manner by means of what are termed the medicine labels, which are stamped ; whilst the tax on articles of manufactured plate is collected by means of a stamp , viz. the impression of the mark of 4 the sovereign’s head’ —termed the 1 duty mark ’ — made when the plate is assayed at the proper Assay Office in order to prove its quality. When, however, it is borne in mind that what is taxed is not the label, wrapper, or duty card, but the thing itself—an article of consumption — it is obvious that these are not stamp duties, but excise duties: just as was the duty on beer imposed in America in the year 18G6, and levied by means of stamped labels affixed to the bungholes of the casks; and as would have been the proposed duty on matches 1 of 1871, notwithstanding the c ex luce lucellum ’ labels. Secondly, the definition of stamp duties excludes several taxes of the class termed by the Commissioners of Bevenue Inquiry, in their Reports on the stamp revenue, ‘ the unstamped duties,’ as imposed and col- 1 This duty was correctly treated in the Bill that embodied the pro¬ posal as an excise duty. SCOPE OF THE VOLUME. 9 lectecl without reference to any stamp. Such are the duties on advertisements, pamphlets, stage coaches, post-horses, and race-horses referred to in the above- mentioned Reports, and the duties on hackney car¬ riages, and on passengers by railway, placed under the management of the Commissioners of Stamps in the years 1831 and 1832. Lastly, the definition excludes, by its third branch, 3. The ' ' % ' duties on all duties on annual trade or business licences. This certain enables us to dismiss from consideration the duties on licencee. annual licences to hawkers, pedlars, and petty chap¬ men, pawnbrokers, appraisers, house agents, retailers of ale, beer, and excisable liquors, vendors of sweets (i.e. sweet wines), dealers in gold and silver plate, makers and vendors of proprietary medicines, makers and vendors of playing-cards and dice, bankers who issue notes, attornies, proctors, conveyancers, special pleaders, and equity draftsmen: all of which have been, at one time or another, classified in the stamp branch of the revenue, though most of them have since been transferred to the excise branch. When licence duties of this description have been statutory stamp duties, it has, as may be inferred, been customary to stamp the licences. But the fact that the licences bear or do not bear stamps is obviously not a material consideration in regarding the nature of such taxes. Licence duties of this description, if for the sale of Proper an article of consumption itself liable to tax, as beer, tion of proprietary medicines, plate, &c., are, generally speak- duties! ing, ancillary to—mere corollaries of — the tax on the 10 SCOPE OF TIIE VOLUME. article of consumption, and should be regarded as part and parcel of it. In other cases the duties are direct taxes. If fixed in amount—as in the case of attornies, note bankers, special pleaders, hawkers, &c.—they are simply personal taxes on the individuals of the particular classes specified. If imposed with reference to the mag¬ nitude of the business transactions or premises, they The , assume the form of an income tax. This is the case 1 patent© tax in in France, where the 4 droits de patentes ’ (licence France. duties) are imposed on a graduated scale according to the letting value of the buildings inhabited, or used for the performance of the work of the profession followed. And it was in this view that M. Thiers, in the present year, opposed the imposition of an income tax in France, as forming with the 4 patente ’ tax a 4 double emploi.’ Reasons A single exception from the rule of exclusion pre- fortreating . . 1 the fire viously laid down is made in relation to the fire insurance . duties as insurance percentage duties. These duties, though duties. c unstamped duties,! it will be convenient to take into consideration, with the object of embracing all the duties on insurance in one view ; those on sea, life, and miscellaneous insurances having all been stamp duties in the strict sense of the term. 11 PART I ORIGIN OF STAMP DUTIES. If, in investigating the origin of taxes, one approaches the subject with antiquarian proclivities, something like a precedent may be dug up from a remote period for almost every tax. The Danegeld is a very good proto¬ type of the land tax ; the tax which the Emperor Corn- menus is said to have imposed on the inhabitants of each street, at so many lambs, cocks, and hens, &c., according to the number of chimneys in the street, is a fair pre¬ cedent for the window tax of William III.; and so on. In this view, the establishment by the Emperor Jus- 0ri & in . 1 attribu- tinian of certain regulations regarding the inscription of ted to . ° 1 . Justinian the name of the intendant of the finances on certain by the legal formulas, or c forms/ as we usually term them, with a penalty for defacing the inscription, has afforded writers in France, where their first stamp tax was col¬ lected by means of formules , a pretext for attributing the invention of stamped paper to him. 1 This Roman origin of the tax is denied by M. ° thers ° . J to the Cibrario, an Italian writer, according to whom this Spaniards, description of tax was first adopted by Spain. 1 See the Code annote de VEnregistrement, tit. Timbre. See also de Ar. 4519. Basville’s Memoires pour servir a Vhistoire de Languedoc, as quoted in Beckmann’s History of Inventions, vol. i. of translation by W. Johnston, p. 377. 12 ORIGIN OF STAMP DUTIES. Or to the English. Search for an English prototype. Holland really the land of origin. Whilst M. de Parieu mentions, in his ‘ Traite des Impots,’ the work of a Spanish autlior, as attributing the invention of stamp duties to the English. Our fiscal annals, however, record no tax or imposi¬ tion fairly a precedent for stamp duties. The meagre revenues of some of our kings of the middle ages were, it is true, not unfrequently recruited by fiscal exactions for royal grants of offices, honours, dignities, pardons, &c.; and most probably the impression of the royal seal was, on such occasions, affixed to or impressed on the deed of grant, for the use of seals had prevailed in this country as a custom since the advent of the Normans, who introduced them instead of the little crosses previously attached to deeds. But these pay¬ ments for sealed deeds of grant, though, from one point of view, precursors of the stamp duties subsequently imposed on similar deeds of grant, are exactions too limited in scope to be adduced as precedents for a general stamp tax. Moreover, as regards this particular description of tax, there is no necessity to strain for a precedent, or to grope the dull way on, By the dim glimmering light of ages gone ; for all the best authorities on the subject concur in attributing the origin of stamp duties, as they are known to us, to Holland, where duties of this descrip¬ tion were first imposed in the year 1G24. Holland, termed by M. de Parieu 4 la terre classique de la fiscalite,’ early developed uncommon cleverness in the invention and ability in the application of taxes. 1 1 On this head see Motley’s United Netherlands, vol. iii. p. 375. ORIGIN OF STAMP DUTIES. 13 Her fiscal impositions have in several instances afforded a pattern for imitation by us. Excises, according to Blackstone, were first introduced here on the model of the Dutch prototype; our servant tax was copied from the Dutch tax; the notion of stamp duties came to us from thence; and for these reasons the annals of taxa¬ tion in Holland are peculiarly worthy of our attention. The manner in which the stamp duties originated is interesting. The Eepublic was at that time engaged in the life and death struggle with Spain, the expenses of which were enormous. The States-General had exhausted their powers of invention in the discovery and applica¬ tion of new methods of taxation, and had raised every tax imposed to the highest point of yield. Neverthe¬ less, the revenue proved insufficient for their necessities, and now they were at their wits’ end. Under these circumstances, they 1 offered, by public edict, a reward for the invention of any new tax beneficial to the revenue and not overburdensome to the citizens. This resulted in the discovery by 6 some shrewd, deep-thinking person,’ as Boxhorn has it, of a novel form of taxation by means of stamped paper. The States had in use two different seals, the greater and the lesser seal of the States, and the proposal was that the Government should issue sheets of paper stamped with the impression of these seals—the greater or the lesser seal—at prices fixed for each description of 1 Beckmann says the States of the United Provinces; Boxhorn, whom he quotes, the States of Holland; but from the context it may be inferred that he means the States-General. The tax invented by a pri¬ vate in¬ dividual. 14 ORIGIN OF STAMP DUTIES. paper, and that the use, according to the importance of the business, of one or the other description of paper for all petitions, legal documents, contracts, &c., should be made compulsory on the citizens of the States. This suggestion the States-General adopted, and the new method of taxation by stamp duties thus estab¬ lished, proving successful, was not long afterwards introduced in France, and subsequently in this country. Such was the origin of stamp duties ; the name of the inventor has not come down to us. Sir Robert In this country, Chancellors of the Exchequer are volunteer inundated with propositions for taxation from private financiers. p ersong? p u t, rare ly indeed are these proposals of practical utility. The majority of them are of the class feelingly described by Sir E. Peel as— ‘ Pitiful propositions made by persons who seem to have nothing to do but to suggest modes of taxation to men in office, and fancy they have made some discovery that pretty nearly places them on a level with Archi¬ medes, when, finding that pianofortes, umbrellas, or such articles, are not subject to taxation, they imme¬ diately suggest them to the Chancellor of the Ex¬ chequer, accompanied with a claim for a very large percentage, on the ground of the novelty of their discovery and the certain success of its application .’ 1 See financial statement for the year 1842. ]5 HISTORY OF THE DUTIES. The narrative is divided into three periods, as fol¬ lows :— I. A period ranging from the year 1694, when the duties were first imposed, to the commencement of the war with revolutionary France in the year 1793; which may, in reference to the amount of the duties payable, be termed the period of moderation. II. A period (which may, in a similar sense, be termed the period of excess), ranging from the year 1793 to the year 1850, and including two sub-periods, one—a period of war — from the year 1793 to the peace after the Battle of Waterloo, and the other—a period of peace — from the year 1815 to the year 1850. III. A period of reform, commencing in the year 1850 with the alterations effected by Sir Charles Wood, and terminating with the passing of 4 The Stamp Act, 1870 : the history being continued to the present date in Part II., which has a more special relation to the past and present state of the stamp laws. First Period, a.d. 1694 - 1793 . Commencement of the Duties in England, including Wales. The commencement of stamp duties in this country dates from the year 1694. We were then in the sixth Division of the narra¬ tive into periods. Com¬ mence¬ ment of 16 HISTORY OF TTIE DUTIE\ tho duties in the year 1694. year of the war with Louis XIV. of France, which, from the want of success in our operations of the previous year, was far from popular. Nevertheless, as the contest had now become a financial quite as much as a military contest, and the fiscal burdens of France were overwhelming as compared with those of this country, it appeared to be to our interest to continue the war. In addition to this, the accounts of the ravages committed by the French soldiery, particularly in the Palatinate, had filled the country with alarm, and many persons therefore considered it wiser to continue a war localized on the Continent, in which we could use continental cities as it were for outposts to London, than to incur the risk of a brief truce and renewed hostilities, with our own shores, perhaps, for the battle-field, and our homes the scene for new acts of what Smollett describes as the 4 more than Tartarian ferocity of the enemy.’ For these reasons no reluctance was felt in freely granting supplies towards continuing the war. Some twenty years previously, in the reign of Charles II., there had been imposed duties on deeds enrolled, crown and other grants, and law proceedings, which were collected by the different courts of law and public departments, and by them paid over to the Crown. This tax had been suffered to expire ; it was now determined to revive it, extending the area of charge so as to include many documents not before taxed, and collect it by means of stamps after the manner of the tax in Holland, that is, by requiring all documents HISTORY OF TIIF DUTIES. 17 charged to be written on paper bearing what may be termed the Government stamp. For this purpose was passed the Act of the 5th and 6th of William and Mary, cap. 21, intituled, c An Act for granting to their Majesties several duties upon vellum, parchment, and paper, for four years, towards carrying on the war against France/ The duties were imposed throughout England and Wales, and were to be administered by commissioners appointed by the Crown for the purpose, who were required to provide six several stamps or marks differ¬ ing from each other, indicating payments of 406’., 5s., 2s. 6 d., Is., 0>d., and Id. — the different amounts of charge for the instruments specified in the Act: and it was enacted that every instrument of the description of those charged should be written on paper (which « includes vellum and parchment) previously stamped to denote payment of the proper duty. A list of the instruments charged is given in the Appendix ; it may be convenient however to give a short summary of the list. The instruments liable to the duty of 40d. for agreements less than fifteen folios in length, and, for longer documents, 1/. 15s., with 1/. 5s. for every additional quantity of fifteen folios after the first fifteen. These duties were now reduced to 2s. 6 d. for agree¬ ments under thirty folios in length, and, for more lengthy documents, 2s. 6 d. for every entire quantity of fifteen folios, i.e. 2s. 6d. a sheet. The alteration afforded great relief in cases of contracts for building, &c., where plans and specifications annexed to the contract render it of considerable length. 2. The existing irregular scale for bonds, mortgages, and warrants of attorney ranged from a charge of 1/. for securities not exceeding 50/., to a charge of 25/. for securities exceeding 20,000/. The duties were now HISTORY OF THE DUTIES. 65 imposed at the rate of 2s. 6 d. per cent. 1 The altera¬ tion afforded relief in nearly all transactions under 10,000/., and (generally speaking) increased the charge for transactions over that amount. A collateral charge on deeds of covenant, copied into Sir Charles’ second These Bill from the first (in which it had been inserted to tended to prevent the use, for the purpose of avoiding the pro- covenant, posed 10 s. per cent, duty, of deeds of covenant charge¬ able only with 1/. 15 s. as deeds), had the effect of extending the bond and mortgage duties to all deeds containing a covenant to pay money, transfer or retrans- ^ fer stock, or pay any annuity or sums at stated periods, where a mortgage or bond given for the like purpose would be chargeable with ad valorem duty. 3. The existing duties on conveyances on sale were 3 * Con - , . . veyances. imposed, approximately, at the rate or It. per cent., by a scale stopping at a value of 100,000/. A 10s. per centage duty 2 ad infinitum was now substituted for the scale; the alteration being a material reduction of duty except for transactions on a vast scale. 4. Under the Stamp Acts, a lease in consideration 4. Leases, of a premium is treated as in substance a sale of the premium, land for a limited time, and charged with conveyance rent.^ f ° r duty on the premium. Leases for rent were subject to an irregular scale of charge which ranged from a charge of 11. for a rent under 20/. to a charge of 10/. for a rent of 100/. or up¬ wards, the duties varying from 5/. per cent, on the 1 Under 300/. of value, Is. 3c?. per 50/. 2 With a scale for minor transactions of 2s. 6c/. per 25/. up to 300/. and 5s. per 50/. between 300/. and 600/. F 66 HISTORY OP THE DUTIES. 5. Settle¬ ments, * and dupli¬ cates of settle¬ ments. Minor al¬ terations affecting admissions to copy- holds, me¬ morials, and cer¬ tain Scotch instru¬ ments. smaller to 1/. per cent, on the larger transactions. The duties were now imposed at the rate of 10s. per cent, on the rent. 1 5. The existing scale of charge for settlements ranged from a charge of 1/. 15s. for settlements of under 1,000/., to a charge of 25Z. for settlements of 20,000/. or upwards. The duties were now imposed at the rate of 5s. per cent. This was a reduction for settle¬ ments under 700/., but a considerable increase for settlements over that amount. At the same time a very reasonable cause of complaint was removed by altering the charge on duplicates of settlements (pre¬ viously liable to ad valorem duty), to a fixed duty of 5s. with 2s. 6 d. progressive duty. The operation of the existing law discouraged, if it did not wholly prevent, the engrossment of settlements in duplicate or triplicate, which is, in many cases, an extremely advisable course. Some of the minor alterations effected by the Act were reductions of duty—for admissions to copyholds on sale or mortgage, from 1/. to 2s. 6c/.; for memorials for registering deeds and conveyances from 10s. to 2s. 6 d. ; and for charters of resignation, precepts of clare constat, instruments of seizin, and other instruments relating to titles to land in Scotland, from 9s. to 5s. It would be tedious to specify in detail the amend¬ ments by way of adjustment of taxation and modifica¬ tion of the law effected by the Act, as, for instance, the machinery it provided for charging mining leases and leases at corn rents, &c. &c. 1 Charged as follows : 6c/. per 5/. up to 2 51.; 2s. 6c/. per 25/., from 25/. to 100/.; and 5 s. per 50/. over 100/. HISTORY OF THE DUTIES. 67 The alterations effected by Sir Charles Wood involved Effect of •it i the altera- a loss to the revenue of about halt a million, and tions on reduced the duties in Ireland to as near as possible, n ue. U ' e on an average, what they were before the year 1842, so that the increase of duty imposed in that part of the kingdom as an equivalent for the income tax in Great Britain may be said to have disappeared. In the year 1853, Mr. Gladstone, as Chancellor of Mr. Giad- the Exchequer in Lord Aberdeen’s ministry, in the alterations course of the first of those brilliant Budget speeches affecting: with the terms of which many of us are familiar, 1 speaking in relation to the revision of the stamp duties, said: 4 It is not possible for the Government, with such means as are at their service, to deal w T ith all the articles they would wish. There are articles, such as the stamps 2 on fire insurance and marine insurance, on which they would gladly, if they could, grant re¬ missions of taxation, but they have made the best choice in their power with the limited fund at their disposal.’ Several less productive heads of duty required alter¬ ation as urgently as the larger heads specified by Mr. Gladstone; and of these he selected the duties on (1) life assurance, (2) receipts, (3) indentures of ap¬ prenticeship, (4) articles of clerkship, and (5) drafts to bearer on demand. 1. The irregular scale for life insurance policies, i. Life ranged from a charge of 2,9. 6d. for insurances not mfeurance * 1 Gladstone's Financial Statements , Murray, 186?. 2 Meaning the percentage duties. 68 HISTORY OF THE DUTIES. 2. Rc- ceipts. Com¬ mence¬ ment of ‘penny taxation.’ 3. Ap¬ prentice¬ ship inden¬ tures. 4. Attor- nies’ ‘arti¬ cles.’ exceeding 50/. to a charge of hi. for insurances for 5,000/. or upwards. This was abolished, and a per¬ centage duty of Is. substituted. 2. The existing scale for receipts, commencing with a charge of 3 cl. for receipts between 5/. and 10/, 1 and proceeding by eight steps to a maximum of 10-s. for receipts for 1,000/. or upwards, and receipts in full, was attended with extreme inconvenience to the public, who had to obtain, in such an every-day ‘occurrence as the receipt of money, a particular document stamped with the proper stamp applicable to the particular transaction. In consequence of this the duty was so extensively evaded that the yield did not grow, as it should, with the transactions of the country. This scale was also now abolished, and in lieu thereof a penny duty was imposed on all receipts for 21. or more, with power to use an adhesive stamp, in the nature of those for postage purposes, to be cancelled by the signature or initials of the taxpayer written across the stamp in such a manner as to render it inapplicable to a future transaction. 3. The duty on apprenticeship indentures without premium produced little revenue, the reason being that the charge was too high. It was accordingly reduced from 20 Ended March 31, in the following year. HISTORY OF THE DUTIES. 99 important of the former being the repeal of the per¬ centage duties on fire insurance in 1869, and of the progressive duties in 1870, and of the latter, the re¬ duction of the duties on receipts in 1853, agreements in 1860, marine insurance policies in 1868, and the deed duty in 1870. 2. The introduction of ad valorem percentage duties. As regards conveyances, bonds, leases, mort¬ gages, and settlements in 1850, and bills of exchange and promissory notes in 1854, completed in 1860,— in lieu of the previous arbitrary scales, terminating with a maximum charge. 1 And with reference to transfers of mortgage in 1865, and releases of mort¬ gage and deeds of additional security in 1870,—as a new principle of charge. 3. The introduction of penny taxation, coupled with the use of adhesive stamps. As in the case of receipts and drafts in 1853, cheques in 1859, extracts from registers of birth, &c., delivery orders, contract notes, and certain policies of insurance in 1860, and proxies and voting papers in 1864. 3. The extension of the area of the duty charge so as to embrace foreign instruments. As in the case of bills of exchange in 1855, bonds and foreign securi¬ ties in 1862, and policies of insurance in 1865. 4. Minor alterations, adjustments, and amendments innumerable, which do not admit of sub-classification. tions of duty. Introduc¬ tion of per¬ centage duties. Penny tax¬ ation. Extension of charge to foreign instru¬ ments. Minor amend- men's. 1 It may be added that in 1870 the scale of duty for appointments to offices, which previously stopped at a maximum of 200/., and that for instruments of apprenticeship, which previously stopped at a maximum of GO/., were readjusted, and made ad valorem without limit. H 2 Consolida¬ tion of tho law. 100 HISTORY OF THE DUTIES. 5. And, lastly, the consolidation and simplification of the law effected in the year 1870. History of the Duties from the Year 18/0 to the Present Time , 1872. The alterations of any importance made subsequently to the passing of ‘The Stamp Act, 1870,’ may be stated very shortly. In the year 1871, the terms of the charge in that Act, for foreign securities, which included expressly ‘every security upon which any interest is payable in the United Kingdom,’ were altered so as only to include any such security if ‘ assigned, transferred, or in any manner negotiated in the United Kingdom. The lower charge of duty for a proxy to vote at a meeting, which under the terms of the same Act, applied only to proxies given to any one person, was extended so as to admit proxies designating more persons than one ; and the duty was reduced, for mortgages of any stock or marketable security, to a charge of 10-s. for every 5,000/., or any fractional part of 5,000/. of the amount secured, with a total exemption from duty in favor of any release or dis¬ charge of any such mortgage. Statement of the Duties Charged on Deeds according to Length , 1694-1870. The following account of the duties charged on ‘ Deeds ’ according to length, that is, on every skin of the deed, from the first commencement of the tax in England to the year 1870, maybe interesting, as ex- HISTORY OF THE DUTIES. 101 hibiting, in as brief a form as possible, the accumulatin process in reference to this tax. It should be borne in mind that as regards deeds executed after 1797, the first skin was also liable to the c single deed duty ’ of 10*. Commencement Act Assessment June 29, 1694. August 2, 1698 August 3, 1714 July 6, 1757 . July 6, 1776 . August 2, 1777 August 2, 1783 July 6, 1795 . July 6, 1797 . July 6, 1801 . July 6, 1801 . . 1804 . September 1, 1815 . 5 & 6 W. & M. c. 21, s. 3 . 9 & 10 W. & M. c. 25, s. 10 12 A. Stat. 2, c. 9, s. 21 30 Geo. II. c. 19, s. 1 . 16 Geo. III. c. 24, s. 5 17 Geo. III. c. 50, s. 16 . 23 Geo. III. c. 58, s. 1 35 Geo. III. c. 30, s. 1 37 Geo. III. c. 90, s. 1 41 Geo. III. c. 10, s. 1 41 Geo. III. c. 86, s. 1 44 Geo. III. c. 98, sch. 55 Geo. III. c. 184, sch. Making a total of s. d. — 0 0 additional 0 6 „ 0 6 „ 1 0 „ 1 0 „ 10 „ 1 0 .. 1 0 „ 3 0 „ 3 0 » 2 0 „ 5 0 „ 5 0 . 25 0 aq 102 PART III. OF THE MACHINERY OF THE STAMP TAX. CONTAINING OBSERVATIONS ON 1 . Penalties in Relation to Unstamped Instruments. . Under the original scheme of the stamp laws, every niucheme instrume nt liable to duty was required to be written on stamp paper previously impressed with the proper stamp laW8 ‘ or stamps; the tax-payer might either buy stamped paper at one of the various Stamp Offices, or send paper of his own to the chief office, there to be stamped; and payment of the duties was secured by (1) a penalty imposed on the writer of any ins ru ment not duly stamped, and (2) a penalty payable on stamping any such instrument. Penalty for The first of these, the penalty imposed on any per- writing an w } 10 wro te or caused to be written any instiumen on paper p a y e to duty on paper not duly stamped, was 500 . stamped. j n addition to which, any such person was liable, l clerk or officer in any public office or employment, to deprivation of office, and, if an attorney, to disqualih- cation for Iris profession. This penalty, was reduced in the following year from the excessive amount of 500/. to 5/., but was rarely enforced in practice, for the obvious leason tha it was extremely difficult to obtain evidence sufficient MACHINERY OF THE STAMP TAX. 103 to ensure a conviction. It was practically useless, and therefore was not re-enacted in 4 The Stamp Act, 1870.’ There exists, however, under the present system, a somewhat similar penalty. This originated in the penalties imposed, when ad valorem duties were first charged on conveyances in the year 1808, in rela¬ tion to any omission to state in the deed of con¬ veyance the full purchase-money or consideration with respect to which the ad valorem duty was chargeable. These penalties were enormous in amount, and in¬ volved the vendor and purchaser, and any attorney, solicitor, writer to the signet, or other person employed in the preparation of the deed. The amount of the present penalty for this offence is 10/. This is im¬ posed by the tenth section of 4 The Stamp Act, 1870/ which, re-enacting in a practical and simplified form the substance of the previous provisions applicable to conveyances, has extended them to all instruments liable to ad valorem duty. The other and more important penalty, viz., the 4 penalty on stamping/ as it is shortly termed, had reference to the owner of an instrument not duly stamped, and consisted in a disability to use it in any court of law or equity, until produced to the Commis¬ sioners and duly stamped, which involved payment of the duty and a penalty of 5/. To follow the history of this penalty on stamping. The original penalty had reference only to the original duties. Subsequently, when new (including under that term additional) duties were granted, new penal¬ ties, sometimes 5/., sometimes 10/. in amount, were Penalty for not stating facts af¬ fecting ad valorem duty im¬ posed in 1808. History of the pe¬ nalty on stamping an instru¬ ment not properly stamped. 104 MACHINERY OF THE STAMP TAX. acted for the purpose of securing them. The conse¬ quence, in course of time, of this imposition of a number of penalties was that 6 instruments ’ (liable to several duties) 4 could not be stamped without payment of accumulated penalties under the Acts passed from time to time for imposing stamp duties : ’ and, to re¬ medy this, power was given, in the year 1797, to the Commissioners, in cases where the penalties had accumulated to over 10/., to impress the necessaiy stamps, on payment of the duties and a penalty of 10/. for each skin of the instrument. This mitigation of the severity of the fiscal law was supplemented by a measure of justice. Hitherto the Commissioners had no powers of remission of these penalties ; they were now empowered in cases where accident, inadvertency, urgent necessity, or unavoid¬ able circumstances, and not fraud, was the cause of absence of a proper stamp, to remit within sixty days after the execution of the instrument, the whole or part of the penalties. In the year 1804, when the numerous duties pre¬ viously imposed were repealed, and new duties were granted, the provision relating to the accumulated penalties ceased to have effect. The 5/. penalty im¬ posed by the original Act was, however, specially kept on foot, and applied in relation to the new duties, with power to the Commissioners to remit it, provided that there was no wilful delay or intention to evade the duties, within twelve months, instead of as pre¬ viously sixty days, after the execution of the instrument. This 5/. penalty, which, in addition to the duty, was MACHINERY OF TIIE STAMP TAX. 105 the only payment required on stamping an instrument at whatever distance of time from the date of its first execution, adequate perhaps for securing the original duties of low amount, was insufficient for the duties subsequently imposed; and its inadequacy became strikingly conspicuous when ad valorem duties were im¬ posed, ranging in the case of conveyances up to 1,000/. On this point, the Commissioners of Kevenue Inquiry, in their report for the year 1826, observe ‘ this state of the law would certainly appear to offer an encourage¬ ment to the practice of executing deeds before they are stamped, and, especially in the cases of the higher denomination of stamps, where the interest of the money payable for them greatly exceeds the amount of the penalty, to hold out to the parties concerned a bonus to that amount on tneir delay in complying with the law,’ and they expressed an opinion that ‘ an immediate alteration in this part of the law had become necessary.’ Accordingly, an alteration in the amount of this ^ penalty formed part of the various schemes for amend¬ ing the stamp laws introduced by successive Chancellors of the Exchequer during the next quarter of a century : till, at length, in the year 1850, the penalty was raised to 10Z., with, in cases where the unpaid duty exceeded 10Z., interest thereon at the rate of 5Z. per cent, per annum up to an amount equal to the unpaid duty. This penalty is re-imposed by the fifteenth section of Present ‘The Stamp Act, 1870,’ which also gives the Com- ToTald missioners an unrestricted power of remission within a on^npaid twelvemonth after the first execution of the instrument. duty> 106 MACHINERY OF THE STAMP TAX. Originally distinct dies were kept for the several duties. No allow¬ ance made for stamps incorrectly used. Changes in the law. 2. The Description or Denomination of Stamps Required on Instruments. To pass from penalties to stamps. As, under the laws formerly in force, every duty had its attendant penalty, so also, during more than a century after the first introduction of the tax, every duty had its minis¬ tering stamp. Under the Acts granting the several duties, the monies arising from them were specially appropriated to particular purposes, and a separate account of the produce of each duty was kept. The use, therefore, of any other stamp or stamps, of what¬ ever value, was not a payment to the proper fund, and did not discharge the taxpayer’s liability. In short, every instrument was required to be stamped with the particular stamps denoting payment of the particular duties with which it was charged, and, unless so stamped, was not ‘ duly stamped.’ Moreover, during a considerable period, no pro¬ vision existed admitting of any allowance for any stamp incorrectly used. Subsequently, however, in¬ struments thus incorrectly stamped were admitted to due stamping on payment of a smaller penalty than that applicable in ordinary cases. Afterwards, in the year 1803, it was provided that a stamp of greater value than that required, if of the proper denomina¬ tion for the particular instrument, should be considered a sufficient stamp, and also that any instrument stamped with a stamp of a wrong denomination, but of equal or greater value than the proper stamp, might be duly MACHINERY OF THE STAMP TAX. 107 stamped without payment of any penalty. 1 And, lastly, in the year 1815, it was enacted that such an instru¬ ment should be considered valid (as regards stamp) un¬ less the stamp used was specially appropriated to any other instrument by having its name on the face thereof. Under the present system a stamp particularly ap- The pre- propriated, by having any word or words on the face of it, to any particular description of instrument is not available for an instrument of another description, and an instrument for which an appropriated stamp is provided must bear a stamp of that description. These provisions are contained in the ninth section of 6 The Stamp Act, 1870.’ It follows from the foregoing, that as the duties Muitipii- multiplied, so the stamps increased in number: till stampsfor- at last the margin of such deeds as were liable to a qwi. re " number of duties became literally covered with stamps. In order to prevent this multiplication of stamps, Power power was given to the Commissioners, who hitherto express 0 had been required to provide different dies for the dutiefin different duties, to express by one stamp the payment one stamp * of several duties charged in respect of the same in¬ strument. The Commissioners now combined together into what was termed a 6 component duty,’ the various duties on deeds imposed in the years 1694, 1698, 1714, 1757, 1776, 1777, 1783, and 1795, and ex¬ pressed them in one sum of 7s. on the 4 deed ’ stamp. The same course was also taken in the case of the duties on copyhold surrenders, which were consolidated 1 Tliis did not relate to bills of exchange and promissory notes, for which there were special provisions. 108 MACHINERY OF THE STAMP TAX. Consolida¬ tion of the duties. Present system. This pro¬ vision of the stamp laws often misunder¬ stood. into one amount. But in the generality of cases, the different duties charged in respect of the same instru¬ ment had still, as it were, a separate share in the stamp, on the face of which they were denoted by a particular amount. This accounts for the appearance of those old stamps which specify a number of different sums, for instance, the enrolment duty stamp at the be¬ ginning of the present century, which bears, surroun¬ ding the royal arms, n. shillings yi. pence, ii. SHILLINGS VI. PENCE, and FIVE SHILLINGS. The necessity for a variety of different sums on certain stamps terminated in the year 1803, when the Commissioners were empowered to consolidate the monies arising from the several duties denoted by the same die and pay them to one account; and in the following year the numerous existing duties were repealed, and new duties were imposed in lump sums. Under the present system, provided payment of the proper amount of duty is indicated, it is immaterial how many stamps are impressed on the deed, and this is generally merely a question of convenience for the Stamping Department. 3. The Inadmissibility in Evidence of Unstamped, Instruments. This provision of our stamp laws has been the subject of frequent comment by foreign writers on taxation, by some of whom it has not been clearly un¬ derstood. It is erroneous to suppose that our stamp laws ever provided that all instruments liable to duty should be void for want of a proper stamp. This MACHINERY OF THE STAMP TAX. 109 vitiation of the document has ever been peculiar to certain cases, as bills of exchange, &c., whilst instru¬ ments in general have only been prohibited from use in evidence unless and until properly stamped; the law specially providing that the Commissioners should cause them to be so stamped on payment of the duty and the penalty or penalties, as the case might be. This prohibition produced, no doubt, considerable inconvenience, and in some cases hardship, for though the Equity Courts allowed causes to stand over to enable instruments to be properly stamped, or heard the cause and ordered the delivering out of the decree to be stayed until production to the registrar of the instrument duly stamped, the Common Law judges considered it dangerous to afford such facilities, as calculated to encourage carelessness in having the proper stamp; and, consequently, in the Common Law courts it frequently happened that persons were obliged to be nonsuited on account of a defective stamp. 1 In course of time the judges evinced a disposition to mitigate the incidence of this fiscal provision, and eventually admitted unstamped instruments in evidence in indictments for forgery, penal actions, cases of fraud, and as proof of collateral facts, and in some other cases. The legal profession generally also ad¬ vocated a relaxation of the law; and, in particular, Mr. Chitty, in his 6 Treatise on the Stamp Laws/ edi¬ tion of 1841, after noticing the intricacy of these 1 After being nonsuited on account of a defect in a stamp, a person might, after getting the instrument duly stamped, sustain a fresh action. The prac¬ tice for¬ merly in the equity courts, on production of un¬ stamped documents. In the common law courts. The judges evince anxiety to relieve themselves of the trammels of the stamp acts. 110 MACHINERY OF THE STAMP TAX. Alteration suggested in Mr. Chitty’s treatise. Objections to the pro¬ posal. Lord Campbell’s opinion in 1851, followed in 1854 by admitting unstamped instru¬ ments in criminal proceed¬ ings. laws, remarks, ‘ It might be expedient to enable the judge at Nisi Prius, or the court, upon the hearing of the cause, in cases where no fraud was intended, to permit the cause to proceed on payment, or satisfactory security given for the payment, of the duty and a larger penalty.’ From a fiscal point of view, however, there was this objection to the proposed alteration—that the permis¬ sion to rectify an error in the stamp in the manner suggested would tend to diminish the safeguards of the revenue, one of the principal agents in the collection of the duties being the self-interest of the parties in getting an instrument properly stamped; and on this ground the Government refused to introduce a pro¬ vision of the kind into the Eevenue Bill of 1850. The first statutory relaxation of the provision in question was made in the year 1854, probably in con¬ sequence of a strong expression of opinion by Lord Campbell in the year 1851, during the hearing of the case of Eex v. Wortley (15 Jurist, 1137), to the effect that c it was very well worthy of consideration, whether it would not be advisable to enact specially a clause rendering documents admissible in evidence in criminal cases without being stamped.’ The new provision, embodied in the Stamp Act of 1854, admitted all instruments in evidence in criminal proceedings, notwithstanding the want of the proper stamp. This was followed by an enactment in 4 The Com¬ mon Law Procedure Act, 1854,’ passed two days after¬ wards, which, adopting the principle of the altera- MACHINERY OF TIIE STAMP TAX. Ill tion advocated by Mr. Chitty, provided—that it should be the duty of the officer of the court whose duty it is to read any document produced as evidence at the trial of any cause to call the attention of the judge to any omission or insufficiency of the stamp, and re¬ quire payment of the unpaid duty, the usual penalty on stamping, and an additional penalty of 1/. Upon payment of which a receipt was to be given by the officer, and the instrument forthwith became admissible in evidence as far as related to stamp duty. The officer was required to account for and pay over the duties and penalties to the Commissioners of Inland Revenue, who were to cause the instrument to be stamped on production of the before-mentioned receipt. 1 These provisions applied to every court of civil judicature in England and Ireland; but, two years subsequently, the section by which they were applied to Ireland was repealed by ‘ The Common Law Procedure Amendment Act (Ireland), 1856,’ which enacted a set of provisions for that part of the kingdom, identical, however, in terms with those which previously applied to England and Ireland. The duties and penalties on unstamped instruments produced at any trial are collected in the superior courts by the Judges’ marshal or associate, and in the county courts by the clerks of court. The amount of duty collected was, in the year 1855, 21/. 13s. 10c/., in respect of fifty-three documents, and in the year 1869-70, 14/. 12s. 4c/., for eighty docu- 1 This enactment did not extend to documents which could not he stamped after execution on payment of duty and penalty. Altera¬ tions ef¬ fected by the Com¬ mon Law Procedure Act. 112 MACHINERY OF THE STAMP TAX. Present law on the subject. Reasons for the in¬ troduction of this stamp. ments. For the intervening period the amount was equally inconsiderable. With regard to the operation of this relaxation of the stricter requirements of the original stamp laws, the Commissioners, in their Eeport of 1857, observe that ‘ there is no reason to think that more instru¬ ments now than formerly are left unstamped until re¬ quired to be produced in courts of justice, and,’ they add, 6 if there be some trifling loss of revenue, it may be considered well counterbalanced by the great ad¬ vantages gained in the administration of justice/ In the year 1870, the previous provisions of the law, including the two sets of provisions applicable to England and Ireland, were repealed, and a uniform law regarding the admissibility in evidence of instruments not duly stamped, was enacted for the whole United Kingdom in Sections 1(3 and 17 of ‘ The Stamp Act, 1870.’ 4. The Adjudication Stamp. This stamp was introduced in the year 1850. The complicated state of the stamp laws at that time rendered it in many cases a matter of difficulty to determine the proper amount of duty payable; the best intentions could not prevent occasional mistakes; and no solicitor was ever secure that, on an investiga¬ tion of title, or on production in court, an instrument might not prove to be defective in stamp. To meet these cases of doubt, power was, by special enactment, given to the Commissioners, on produc¬ tion to them of any instrument liable to duty, whether MACHINERY OF THE STAMP TAX. 113 stamped or not, and payment of a fee of 10<$., to ad¬ judicate—that is, assess and charge—the duty thereon ; and on payment of the duty and penalty (if any) to impress on the instrument a particular stamp to denote payment of the full duty. The impression of this stamp rendered the instrument not open to objection on the ground of stamp ; and the applicant, if dissatisfied with the decision of the Commissioners, might appeal to the Court of Exchequer. The Commissioners provided for these cases a stamp having a pink ground and differing from the other stamps in use, so as to be easily recognizable. The average annual number of adjudications was, for the first six or eight years subsequent to 1850, a little over 450. These provisions, which applied, it will be ob¬ served, only to deeds liable to duty, were extended, in the year 1853, so as to allow the Commissioners to adjudicate on deeds not liable, in their opinion, to any duty. In practice, the law regarding adjudications proved faulty in three particulars. 1. It was not obligatory, after production of an instrument for adjudication, to have it stamped in accordance with the expressed opinion of the Commissioners. The applicant might withdraw it, and submit it for stamping in conformity with his own opinion, snapping his fingers at the revenue authorities, who were thus placed in a position but little removed from the ridiculous. 2. In the case of appeals to the Court of Exchequer, no provision was made for the costs of a successful appellant’ i Defects in the origi¬ nal provi¬ sions. 114 MACHINERY OF THE STAMP TAX. Provisions of the pre¬ sent law. whilst the very inadequate sum of 40$. was deposited to meet the costs of the Crown if successful. Hence, on the one hand, it was said that the certain expense of meeting the Attorney-General was a practical bar to appeals: whilst, on the other hand, the revenue had not unfrequently to contest cases not fairly open to doubt with litigious persons undeterred by any fear of costs. 3. The law did not provide for the pro¬ duction to the Commissioners of a proper abstract of the instrument presented for adjudication. These defects were remedied by 6 The Stamp Act, 1870,’ which (see Sections 18, 19, and 20), provides (1) that any instrument on which the Commissioners have adjudicated shall not, if unstamped or insufficiently stamped, be stamped otherwise than in accordance with the adjudication. (2) That on an appeal to the Court of Exchequer, the costs shall follow the event; and (3) That on any application to the Commissioners, with reference to the stamp duty on an instrument (which embraces adjudication cases), the Commissioners may require to be furnished with an abstract of the instrument. At the same time, the fee of 10$., previously payable for adjudication, was abolished. The effect of this alteration was to increase the number of these cases, from 646 in the year 1869, to about 1,800 in the year 1871. The number of appeals to the Court of Exchequer was, in the year 1869, five; in the year 1871 there was only one appeal. MACHINERY OF THE STAMP TAX. 115 5. Adhesive Stamps. The stamps originally in use for denoting stamp duties were all impressed stamps. The use of adhesive stamps, analogous to those in use in the Post Office department, dates from the year 1853, when Mr. Gladstone introduced the penny stamp for receipts. This stamp was soon afterwards applied to drafts ; and stamps of this description are now in use for a variety of instruments. A list of these is given in the Appendix. 6. The Area of the Stamp Laivs. The duties originally imposed applied only to instru¬ ments made in England, including Wales. Those im¬ posed after the union with Scotland, extended, gene¬ rally speaking, to instruments made within the larger area of Great Britain. Subsequently, questions arose having reference to the difference in amount of the British and Irish duties— 4 as to the cases in which instruments were chargeable with one or other, or both of the duties,’ and a special enactment was passed to remove the doubts entertained, and settle which instruments were to pay British, and which Irish duties, to the effect that instruments relating wholly to property in Ireland, or to acts to be done there, should be liable to Irish duties, and all others to British duties. This adjustive provision did not, however, enlarge the general scope of the Stamp Acts, which (in Ireland, as well as Great Britain), did not apply, except where i 2 All stamps originally impressed. Adhesive stamp in¬ troduced in 1853. Area of applica¬ tion of the original acts. 116 MACHINERY OF THE STAMP TAX. Present provisions. special provision was made (as in the case of promissory notes, see 55 Geo. III. c. 184, sec. 29), to instruments made abroad or at sea ; any other construction of the law being inconsistent with the provisions requiring every instrument to be written on paper previously stamped. In the course of time, however, considerable altera¬ tions, as regards this limited area of application of our Stamp Acts, were introduced by specifically charging certain classes of instruments made out of this country with payment of duty on their arrival here, accompanied by special provisions for stamping such instruments. The law on the subject is now clear ; it is contained in the 17th section of ‘The Stamp Act, 1870,’ which enacts, in effect, that the duties shall extend to (1) All instruments executed or signed in any part of the United Kingdom. (2) All instruments, where¬ soever executed or signed, relating to any property situate in any part of the United Kingdom; and (3) All instruments, wheresoever executed or signed, relating to any matter or thing done or to be done in any part of the United Kingdom ; whilst pro¬ vision is made by the 15th section that any instrument first executed or signed abroad may be stamped without penalty at any time within two months after its arrival in the United Kingdom. These general provisions of the Act do not extend to those particular classes of instruments for which ex¬ press provision is made. MACHINERY OF THE STAMP TAX. 117 7. Foreign Revenue Laws. It has long been settled that the courts of this country will not take notice of the revenue laws of a foreign State. And, indeed, the inconvenience of going into points of foreign or colonial stamp law would be enormous; not only because, however ex¬ tensive and varied the acquirements of the members of our Bench and Bar, it is, probably, the exception rather than the rule for them to include a practical acquaint¬ ance with foreign languages; but also because the stamp laws of any foreign country may, possibly, re¬ semble, in condition, our own, which, till recently, were so intricate and obscure that a thorough knowledge of them was the acquirement of little short of an ordinary working lifetime. Not n< ticed in this kingdom. 118 The origi¬ nal Board for Eng¬ land and Wales. The Board for Great Britain. The Board for Ire¬ land. Formation of the Con¬ solidated Fund of PART IV. OF THE INLAND REVENUE DEPARTMENT. The original Stamp Act of William and Mary, which imposed the duties in England and Wales, placed the management of the tax in the hands of Commissioners, to be specially appointed for the purpose, termed 4 the Commissioners of Stamps for England.’ No limit was fixed to the number of Commissioners, and, accord¬ ingly, it varied from time to time, with reference to the exigencies of business or other circumstances. After the union of England and Scotland, these Commissioners were styled in the patents appointing them 4 the Commissioners of Stamps for Great Britain; ’ and their authority extended to the whole island. When stamp duties were first imposed in Ireland, by an Act of the year 1773, the management of the tax was placed in the hands of Commissioners, termed 4 the Commissioners of Stamps for Ireland; ’ and these Commissioners continued to act for Ireland after the union of that kingdom with Great Britain in the year 1801. By an Act of the year 1816, all the public revenues of Great Britain and Ireland were united, and con¬ solidated into one general fund, called 4 the Consolidated INLAND REVENUE DEPARTMENT. 119 Fund of the United Kingdom of Great Britain and Ireland ; ’ and for promoting the objects of that Act, and securing the advantages of uniformity of system and management throughout the United Kingdom in relation to the duties thus consolidated, the separate Boards of Customs, and the separate Boards of Excise for England and Ireland, were respectively consolidated in the year 1823. Two years after this, the Commissioners of Revenue Enquiry reported in favour of a similar consolidation of the Stamp Boards; and, accordingly, in the year 1S27, the separate Boards for Great Britain and Ireland were abolished, and the duties throughout the United Kingdom were placed under the management of one Board of 6 Commissioners of Stamps for the United Kingdom.’ In the year 1834, the Board of Stamps, then con¬ sisting of five Commissioners, was consolidated with the Board of Commissioners for Taxes, comprising four members, and one Board of 4 Commissioners of Stamps and Taxes,’ six in number, was formed. This consolida¬ tion involved a reduction, as regards establishment, of six heads of departments, and about forty clerks, at a saving of about 18,000Z. a-year. In the year 1849, the Board of Stamps and Taxes was consolidated with the Board of Excise, then con¬ sisting of seven Commissioners, and the whole internal revenue of the United Kingdom was placed under one Board, styled 6 the Commissioners of Inland Revenue,’ consisting of eight Commissioners, with an understand¬ ing that the first vacancy should not be filled up. the United Kingdom. The Boards for Great Britain and Ire¬ land con¬ solidated. Consolida¬ tion of Boards of stamps and taxes in 1834. Further consolida¬ tion with the excise forming the Board of inland revenue. 120 INLAND REVENUE DEPARTMENT. Theestab- In the year 1851, the consolidated establishment 11“ consisted of 5,028 persons, as against 5,602 in the two departments previous to the consolidation, showing a reduction of 574 persons, which involved a saving in salaries of about 85,000/. Present At the present time, a.d. 1872, the Board of Inland ?„iand 0f Revenue consists of five Commissioners, including a revenue. chairman an a a deputy chairman. The Inland Revenue department, may be considered, practically, a sub-branch of ‘the Treasury,’ as the Finance Department of this country is shortly termed, the Commissioners being required to obey the orders of the Lords of the Treasury, to whom they report annually on the state of the revenue under their management. Duties One of the principal duties of the Commissioners in commis- relation to the stamp branch of the revenue- is to sup- sioners. kingdom with stamps. Accordingly, extensive stamps at arrangements for the sale of stamps (including stamped Houses and paper), and for stamping paper brought by the public inEdin- t b stamped, and deeds and instruments executed burgh and 1 5 r T 1 1 Dublin. anc ] unexecuted, exist at the chief office ot Inlanu Revenue at Somerset House, and the head offices in Edinburgh and Dublin; and a system of distributors, sub-distributors, and licensed vendors of stamps, is established throughout the kingdom. Distribu- Distributors of stamps are appointed by the Treasury, stamp! every distributor being required, on appointment, to give security to the Crown, by bond with two sureties, in one-third the probable amount of his remittances for a year. They are required to make remittances monthly, INLAND REVENUE DEPARTMENT. 121 or whenever there is 100/. in hand ; to keep accounts of their transactions, and transmit them, quarterly, to the Accountant-General; and, quarterly, stock is taken of the stamps in their hands by an officer of the department. In cases where distributors of stamps are also collectors of inland revenue, they are paid a fixed yearly salary; in other cases, by a poundage on the stamps sold. The tendency of late years has been to unite the two offices; and this has been done in Edinburgh, Glasgow, Liverpool, Brighton, Bristol, Gloucester, and several other large towns. Sub-distributors of stamps are appointed by the Treasury, except where the emoluments are of insigni¬ ficant amount, in which cases the distributor appoints ; they obtain their stock from the distributors, and are paid by a poundage on the stamps sold. Licensed vendors of stamps are appointed by the Commissioners, or by distributors. On application for a license, two references as to respectability are required ; and, before a license is granted, a personal bond in the sum of 100/. has to be given as a guarantee against the sale or possession of stamps other than those purchased at the chief or one of the head offices, or from a distributor or licensed vendor of stamps. The license specifies the house or shop at which the sale of stamps is authorised ; and the vendor is required to keep his Christian name and surname, together with the words ‘ licensed to sell stamps, 5 painted on some conspicuous place on the outside of the front of the house or shop in which his business is carried on. Sub-distri¬ butors of stamps. Licensed vendors of stamps. 122 INLAND REVENUE DEPARTMENT. Prohibi¬ tion of sale by unau¬ thorised persons, or hawking stamps. Allowance for spoiled stamps. Number of yearly claims. Repur¬ chase of stamps. Licensed vendors are remunerated by the discount allowed on the purchase of stamps. Any person other than a distributor, sub-distributor, or licensed vendor of stamps, is liable to a penalty of 20/. for dealing in any manner in stamps; and the hawking of stamps is totally prohibited, any person found hawking being liable to summary arrest, and a penalty of 20/., in addition to the forfeiture of any stamps found in his possession. Another duty of the Commissioners in relation to stamps consists in making allowances for stamps in cases where they have been inadvertently and un- designedly spoiled or rendered useless, and certain other specified cases, the time limited for application for relief being, in general, six months. The allow¬ ance is made either in stamps or money, at the discre¬ tion of the Commissioners. The number of claims has in some years exceeded 13,000; and, in reference to the facilities afforded for obtaining allowance, the Commissioners state in one of their reports, that 4 No excuse is left for en¬ grossing deeds, &c , on unstamped paper or parch¬ ment, the plea formerly urged that it would be unsafe to put on the stamp until the completion of the trans¬ action being now no longer tenable.’ The Commissioners have power to repurchase stamps for which the possessor has no immediate use, on being satisfied of certain particulars, one being that they were purchased within the period of six months next Preceding the application. lhe legal provisions regarding licenses to vendors Reference INLAND REVENUE DEPARTMENT. 123 of stamps are contained in Sections 5, G, 8, 9, and 10; those relating to hawking stamps in Section 11 ; those relating to allowance for spoiled and misused stamps in Sections 14, 15, and 16 ; and those relating to repurchase of stamps in Section 17, of ‘The Stamp Duties Management Act, 1870.’ to the provisions of the Stamp Duties Manage¬ ment Act. 124 Stamp duties, as an easy means of revenue, costing lit¬ tle in col¬ lection, and at¬ tended with other advan¬ tages, have been adopted iu PART V. -♦- STAMP DUTIES IN FOREIGN COUNTRIES. Stamp duties, if moderate in amount, imposed by clear enactments, and accompanied by reasonable facilities for obtaining the requisite stamps, are an easy method of revenue. To regard them from the tax-payer’s point of view—He pays the smaller contri¬ butions without effort, whilst he considers any ad valorem payment as, practically, part and parcel of the transaction to which the instrument liable to duty refers, to the expense of which the duty forms a hardly appreciable addition. To regard them from a Revenue point of view—The tax is easy to collect, and the cost of collection is small, consisting principally of the trifling expenses of dies and plates, and payments to agents for distribution of the stamps. Moreover, the tax affords a certain amount of security against forgery of deeds. This security differs materially according to the system in force: under our pre¬ sent system, for instance, the date of the stamp is not a correct evidence of the date of the instru¬ ment ; in fact, proves nothing as regards the time when the instrument was written. The practical advantages which stamp duties possess STAMP DUTIES IN FOREIGN COUNTRIES. 125 have induced the adoption of this mode of taxation, in one form or another, in many countries, including France, Eussia, Austria, Prussia, Italy, Spain, Bavaria, Belgium, Holland, Hanover, Baden, Hesse, Nassau, some of the cantons of Switzerland, India, and several of our colonies. A detailed history of the stamp duties imposed in foreign countries is beyond the scope of the present work; they differ extremely both in the amount of the duties imposed and in the instruments charged with duty, so much so, that to state (as it would be easy to do) the amounts returned as the produce of the stamp duties in those countries in which they are in force, would be practically useless for purposes of comparison, if not, indeed, calculated to be misleading. Selecting France, however, as a neighbouring country with which we have intimate commercial relations, involving, not unfrequently, the use of instruments liable to stamp duties, and also because the lucidity of the French law and the admirable treatises on taxation in that language afford peculiar facilities for the investigation of their system of taxation, it is in¬ tended briefly to notice the history and plan of the stamp duties in that country. Stamp Duties in France. M. Clamageran, in his ‘Histoire de l’lmpot en France,’ states that stamp duties were first introduced in' that country about the year 1651, during the troubles of the Fronde. They were not very productive of re¬ venue, and soon, practically,fell into abeyance. About many countries; but in very different forms. Their origin. The for- mules of LouisXIV. Papier timbre in¬ troduced by the Con¬ stitutional Assembly. 126 STAMP DUTIES IN FOREIGN COUNTRIES. the year 1671-1673 they were revived under Colbert, but the tax was not popular, and conduced, with other imposts, to revolt and pillage of the stamp offices in Bretagne. 1 This date, M. de Parieu, in his ‘ Traite des Impots,’ treats as the commencement of the tax, which, he says, had its immediate origin in the formules or forms introduced by Louis XIV. by edict in the year 1673, for which, in the next year, stamps or marks, varying for the different provinces of the kingdom, were substituted. These, again, were abolished in the year 1791 by the Constitutional Assembly, who substituted the stamped paper now in use, termed papier timbre . 2 The law of the 13th Brumaire An VII. (November 3, 1798), repealed all previous laws on the subject, and established the system and machinery of the tax. This law is still in force, and contains the principal provisions applicable to stamp duties. Several impor¬ tant enactments have, however, subsequently been passed, notably in the years 1816, 1850, 1859, 1862, 1863, 1864, 1871, and 1872. The general result of the legislation on the subject is as follows:— 1 It should be borne in mind that the Bretons were unintelligent pea¬ sants, easily persuaded to oppose any new measures. Probably their knowledge of the rights and wrongs of the question was commensurate with their acquaintance with the French language, which, according to Madame de S<§vign6, was extremely limited. 1 Ces pauvres has Bretons she writes, ‘ meet the soldiers sent to annihilate them with exclama¬ tions of u Mea culpa,” le seul mot de frau^aisqu’ils sachent.’ Of the pre¬ sent feeling regarding the tax, M. de Parieu states: ‘ On ne se plaint pas beaucoup en France de cet impot.’ 2 This term is of unknown origin, the derivations usually given being, on the face of them, absurd. Its use led to the amusing mistake of a well-known historian, who confounded the stamp tax with the Umber duties. STAMP DUTIES IN FOREIGN COUNTRIES. 127 Under the French system the duties are of three sorts : Expiana- J . tion of the (1) Duties having relation to the size of the paper, French termed timbre de dimension ; (2) Duties having re- Timhre de lation to the value of the transaction —ad valorem dmenaion. duties — termed timbre proportionnel ; and (3) The j'ro'por- small fixed duties imposed on receipts and cheques. j. The stamped paper in ordinary use is made by the ^ndcheque Government at Paris only. The taxpayer may, how¬ ever, have paper of his own stamped in any of the de- Le timhre partments of the Republic, and this provision for ex- me. ceptional cases is termed le timbre extraordinaire. There is also an official visa pour timbre , an official Visa pour ± -i • i timbre. signature on the instrument, acknowledging the pay¬ ment of the tax and penalty (if any), applicable to instruments not duly stamped, instruments coming from abroad and subject to duty, and instruments of a private character which, originally not liable to duty, have become chargeable on account of the use made of them. An adhesive stamp may now be used in most of these cases instead of the visa. The size of Government stamped paper is fixed by size of the law. There are five different sizes of the papier de dimension, dimension, viz. (1) Feuille de grand registre; (2) Grand papier ; (3) Moyen papier (half the size of the grand papier); (4) Petit papier (half the size of the moyen papier); and (5) Petit papier, demi-feuille (half the size of a sheet of the petit papier): and any paper presented for stamping of a different size from the Government paper must be stamped as for paper of the next largest size. The following is a statement of the duties in rela- Duties 128 STAMP DUTIES IN FOREIGN COUNTRIES. imposed thereon. Descrip¬ tion of in¬ struments liable to the duties. tion to the size of paper imposed by the law of 1798, and the amounts to which they have been raised by subsequent enactments, taking the value of the franc at 10c/. of our money : Size of Paper Act and Duty 1798 1816 1862 1871 Grand registre Grand papier .... Moyen papier.... Petit papier .... Do. demi-feuille s. d. 1 3 0 10 0 7$ 0 5 0 2i s. d. 1 8 1 3 1 oi 0 7 0 3i s. d. 2 6 1 8 1 3 0 10 0 5 s. d. 3 0 2 0 1 6 1 0 0 6 These duties are very comprehensive in their scope. They embrace all law proceedings—that is to say, all the acts (in the sense of judicial or official writings) of any notary, officer registrar or clerk of court, judge, judicial tribunal, or police or other administrative authority—and all copies and extracts therefrom; all petitions and memorials, even in the form of letters, presented to the Government, or to any minister, com¬ missioner, or public board office or establishment copies and extracts from any public book or register; policies of insurance (since the law of June 5, 1850); and, generally, all deeds and instruments which can be produced as evidence in a court of law. In short, the timbre de dimension touches, as M. de Parieu puts it, 44 d’une maniere generate tous les papiers destines aux actes judiciaires et aux ecritures qui peuvent faire foi en justice ” 1 — with the exception of the instru¬ ments specified in the 16th Article of the law of 1798, which it is not necessary here to enumerate, and ex- 1 Traite des Imj)dts f Liy, VI, cap. 1, tome iii. p. 81. STAMP DUTIES IN FOREIGN COUNTRIES. 129 tend to deeds and instruments made abroad, which must be stamped before they are made use of in France, Next, with regard to what may be termed the ordinary ad valorem duties. These duties attach to all bills of exchange, drafts, &c., orders for money, promissory notes, and obligations to pay money, in short, to all 4 effets negociables ou de commerce ’— and also, under the law of the 6th prairial An. VII, to non-negotiable obligations and instruments, and extend to foreign instruments, including, since the law of the 23rd of August, 1871, instruments drawn abroad and payable abroad, which were not previously within the charge, all which must be stamped if negotiated, en¬ dorsed, accepted , or paid in France. These duties, imposed by the law of the 14th ther- midor, An. IV., at the rate of 1 franc per 1,000 francs, were reduced in 1798 to 50 centimes per 1,000 francs — Is. \d. per 100/. They were raised in the year 1816 by two-fifths ; and in the year 1824 the duty was re¬ duced to half for documents of 500 francs and under. According to M. D’Audiffret, 4 a practice of evading the stamp duties in commercial transactions was the cause of considerable loss to the State in relation to the ad valorem duties on bills of exchange, orders for money, &c., and the law of the 24th of May, 1834, endeavoured to put an end to this abuse, by means of a reduction of taxation and the imposition of higher penalties.’ 1 The enactment here mentioned reduced the duties for non-negotiable instruments and obliga- 1 Systbne Financier de la France , vol. ii. p. 73. K The ad valorem duties. Instru¬ ments liable to them. Their amount. 130 STAMP DUTIES IN FOREIGN COUNTRIES. The duties on certifi¬ cates of shares in companies, and de¬ partmen¬ tal, com¬ munal, and companies’ bonds. Composi¬ tion for tions to pay money, to the rate of 50 centimes per 1,000 francs, with a charge of 50 centimes for docu¬ ments from 500 francs to 1,000, and one of 25 cen¬ times for those for 500 or less, which charge was, in the year 1837, further reduced to 15 centimes for documents for 300 francs or less. In the year 1850 a similar reduction was effected for negotiable instruments, the duties on which were reimposed at the rate of 50 centimes for every 1,000 francs or fraction of 1,000, with a charge of five cen¬ times per 100 francs up to 500. These duties, how¬ ever, were doubled by the law of the 23rd of August, 1871, when, as previously mentioned, the charge was extended to instruments drawn abroad and payable abroad. The foregoing may, as before observed, be termed the ordinary ad valorem duties. In addition to these the stamp tax was increased in the year 1850 (law of the 5th of June), by the imposition of special ad valorem duties on (1) shares and certificates of shares in any society, company, or enterprise, whether financial, commercial, industrial, or civil,—at the rate of 50 centimes per 100 francs of the nominal capital, for societies, companies and enterprises not exceeding 10 years’ duration, and at the rate of 1 franc per 100 for those of longer duration; and (2) the nego¬ tiable securities of any department, commune, public establishment and company,—at the rate of 1 franc per 100 of the amount of the sum secured. For these duties the different societies, companies, enterprises, departments, communes, and public esta- STAMP DUTIES IN FOREIGN COUNTRIES. 131 blishments may compound, in which case they are charged with an annual duty (payable quarterly) at the rate of 5 centimes per 100 francs of the nominal or, in default of nominal, the real capital represented by the certificates or secured by the bonds (as the case may be) which have been issued. These ad valorem duties were extended, by the law of the 23rd of June, 1857, to the share certificates and securities of any foreign society, company, or undertak¬ ing, sold in the French market*, and further, by the law of the 30th of March, 1872, to the securities of any foreign town, province, corporation, or public esta¬ blishment. With reference to the power of compounding for stamp duties above mentioned, it may be observed that, by the law of the 5th of June, 1850, a similar privilege is granted to companies and others insuring against fire or hail; who are allowed to issue their policies on unstamped paper on payment of an annual duty, fixed at first at 2 centimes, and subsequently, by the law of the 2nd of July, 1862, at 3 centimes, per 1,000 francs of the amount insured by their outstanding policies; whilst companies and others insuring lives may pur¬ chase a similar immunity for their policies by paying 2 francs per 1,000 on the annual payments made to them. 1 An ad valorem duty of 50 centimes per 100 francs 1 All the fire insurance companies avail themselves of this power to compound for stamp duties on their policies, and the tax is collected every six months on the basis of the capital assured as shown by the last balance-sheet. On the other hand, the life insurance companies prefer to have their forms of policies stamped as they require them, and accordingly, pay the duties imposed in respect of the size of paper used —timbre de dimension. these duties. The tax extended to the shares and securities of foreign companies, &c. Assurance companies may com¬ pound for their policies. Duties on securities of foreign govern¬ ments. On con¬ tract notes. General increase in the duties in 1871. Fixed duties on receipts 132 STAMP DUTIES IN FOREIGN COUNTRIES. was also imposed, by the law of the 13th of May, 1863, on the securities of any foreign government, if assigned, transferred or negotiated in France. This was raised in the following year, by the law of the 8th of June, to 1 franc per 100 ; but the rate was found to be excessive, and was, therefore, considerably reduced in the year 1872, as hereafter mentioned. 1 The contract notes of stockbrokers and agents are liable, under the law of the 2nd of July, 1862, to a duty having relation to**the amount of the sum in¬ volved in the transaction mentioned in the instrument —as follows : if 10,000 francs or under, 50 centimes ; if over 10,000 francs, 1 franc 50 centimes. The stamp duties, in common with most other taxes in France, have been raised in amount, with a view to meet the fiscal necessities consequent on recent disasters. By the law of the 23rd of August, 1871, these duties of every description (with the exception of the ad valorem duties on effets de commerce , which, as before stated, were thereby doubled) were increased by two additional decimes, that is, by one-fifth. The same law also imposed a duty of 10 centimes {Id. of our money) on all receipts of every description : with an exemption in favour of any receipt written on any cheque or bill of exchange liable to duty, any receipt for a sum of 10 francs or under, and certain other specified cases. This duty on receipts had been proposed in the year 1862, but a committee of the Corps Legislatif reported against it, on the ground that it was prejudicial to the interests of commerce. 1 See page 133. STAMP DUTIES IN FOREIGN COUNTRIES. 133 The duty may be expressed by an adhesive stamp, and may be charged against the debtor, instead of being, as under our stamp laws, payable by the creditor. By the same law, a tax of 10 centimes was also and imposed on all cheques, instruments which were spe- cheques ‘ cially exempted, under a law of the year 1865, from stamp duty during ten years. The stamp on a cheque must be an impressed stamp. The high rate of duty—1 franc per 100—imposed Reduction by the law of the 8th of June, 1864, on the securities of duties on any foreign government, being charged on the nominal Govern- value of the securities, ranged, in effect, in cases where ment . f . the securities were considerably below par, up to a tax in 1872 - of about 4 per cent, on the price of the securities, and the consequence was that the tax was extensively evaded by means of sales effected out of the regular market. From this cause (though the Mexican and Turkish Loans had the effect of considerably increasing the receipts for the years 1865, 1866, and 1870), the revenue from this source was inconsiderable. By the law of the 30th of March, 1872, more stringent re¬ gulations were enacted to secure payment of the tax, but immediately new difficulties arose, for it was ob¬ served that the high rate of duty if enforced was pro¬ hibitory, and France could ill afford, in the actual state of her credit, and in the presence of existing financial difficulties, to exclude foreign capital from her market. Under these circumstances, the duty was lowered to as near as possible an equivalent to our duties on foreign securities, and was reimposed by the law of the 25th 134 STAMP DUTIES IN FOREIGN COUNTRIES. Adhesive stamps in¬ troduced in the year 1859. Machinery of the tax. of May, 1872, at the rate of 1 franc 50 centimes for every 1,000 francs, or fractional part of 1,000 francs, with a charge of 75 centimes up to and includ¬ ing 500 francs. At the same time, in imitation also of our fiscal laws, the charge, which previously ex¬ tended only to securities assigned, transferred or nego¬ tiated in France, was enlarged so as to embrace the first issue of any securities in that kingdom. These duties, it should be observed, are not subject to the two decimes of 1871. Adhesive stamps for stamp duties were first intro¬ duced in France in the year 1859, in imitation of those in use in Austria and this country, with permission to use them for denoting the duties on bills of exchange and commercial instruments coming from abroad. Since which the use of adhesive stamps has been allowed, as before observed, instead of the visa pour timbre , in the case both of the duties of dimension and the ad valorem duties. As regards the machinery of the tax. Provision is made to prevent the registration by any public official of any instrument not properly stamped, and no such instrument may be acted upon by any notary, officer, court, or judge; it is illegal to write more than one instrument (except in special cases) on one sheet of stamped paper, or to insert too many lines in a given space ; and numerous penalties are imposed for the purpose of securing compliance with the enact¬ ments. These penalties embrace—all the signataries in the case of instruments to which there are several parties; STAMP DUTIES IN FOREIGN COUNTRIES. 135 the lender and the borrower in the case of obligations to pay money; the debtor and the creditor in the case of receipts; the master of the ship and the shipper of the goods in the case of bills of lading ; and every person who draws, accepts , first indorses, or who receives the money payable on any bill of exchange not duly stamped. All of whom are solidaires, that is, liable the one for the other, or, in case of necessity, one for all, in respect of the penalty imposed. The sale and distribution of stamped paper is limited Sale and (under penalty) to persons licensed by the Administra- u^of 1 ’ tion, and all stamped paper seized on the premises of Btamps ‘ persons trading therein without the requisite authoriza¬ tion is forfeited. The management of the tax is entrusted to the Theadmi- Department for Registration and the Domains. The cost of 0n ’ cost of collection is, according to M. de Parieu, about collectlon - 3 per cent, on the sum collected. The foregoing observations are limited to the stamp Cau- duties in France (droits de timbre ), in the strict sense notices of the term, in accordance with the definition of stamp ^ e e of duties given at the commencement of this volume. th - for t ^ going ob- For this reason no mention is made of the registra- servations - tion duties (droits d’enregistrement), which are not collected by means of stamps, but are paid directly into the hands of the officers of the revenue, who verify the payment of duty by signing a receipt on the in¬ strument. These duties, which yield a considerable revenue to the State, embrace several of the instruments corres¬ ponding to the principal contributaries to our revenue 136 STAMP DUTIES IN FOREIGN COUNTRIES. from stamps, for instance—settlements and deeds of gift {contracts de marriage et donations ), exchanges, conveyances on sale, mortgages, and leases—and a great number of commercial and civil transactions : they are charged, for certain classes of instruments, at fixed sums, for others, at ad valorem rates: and they are imposed, in some cases, on instruments also liable to stamp duties, for instance—a bill of exchange duly stamped at the rate of 1 per 1,000, if protested, is liable to a registration duty of 50 centimes per 100 francs, plus two decimes or one-fifth, viz., 6 francs per 1,000 ; the double contribution to the revenue forming in such cases a heavy tax on the transaction. It is evident, therefore, that if the object in view were to institute a comparison between taxation in France and taxation in the United Kingdom, instead of being, as it is, to treat only of the stamp duties and timbre properly so termed, it would be necessaiy to take into consideration the droits denregistrement. Nor would this suffice, for a consideration of the registration duties on donations would necessitate a reference to our succession duties on settled property, which would, unavoidably, lead to an investigation of the duties charged in both countries on the devolu¬ tion of property on death ; the prospect expands in other directions, and 6 Alps on Alps arise; ’ in a word, the field of observation becomes extended far beyond the limits laid down as the scope of this volume. These limits were carefully defined in page 7, but as we have now travelled some distance from the place, this cautionary notice is here inserted— c to remind/ 137 PART VI. THE STAMP LAWS AT PRESENT IN FORCE IN THE UNITED KINGDOM, WITH EXPLANATORY NOTES AND APPENDICES. Preliminary Observations. 1. Regarding the Statutory Law. The following observations, to some extent a repe¬ tition of what has, in substance, been stated in the preceding Parts of the volume, are given in explanation of the subject-matter of this Part. In the year 1870 the enactments relating to stamp duties in Great Britain and Ireland outstanding on the Statute Book, exclusive of enactments contained in Acts not otherwise relating to revenue, had to be searched for in over a hundred different Acts of Parliament ranging in date from the 5th of William and Mary to the year before mentioned. In that year a consolidation of the statutory law on the subject was effected, by means of three Acts of Parliament, in the following manner :— By the Act of 33 & 34 Viet., c. 99— 6 The Inland Revenue Repeal Act, 1870’ — all the outstanding enactments, with the exception of those relating to the 138 PRELIMINARY OBSERVATIONS. duties on policies of Marine Insurance, which had been consolidated in the year 1867, were repealed. By the Act of 33 & 34 Viet., c. 97—‘ The Stamp Act, 1870’ —the duties were regranted in a sche¬ dule applicable to the United Kingdom, the body of the Act containing in, practically, separate parts (1) some preliminary provisions, (2) the General Regula¬ tions of the stamp law, and (3) the Special Regulations applicable to particular descriptions of instruments. Whilst in the Act of 33 & 34 Viet., c. 98—‘ The Stamp Duties Management Act, 1870 ’—were embodied the enactments relating more especially to the adminis- tration of the tax. These three Acts received the Eoyal Assent on the 10th of August, 1870, and came into operation on the 1st of January, 1871. In the same year (1870) there was also passed a short Act, 33 & 34 Viet, c. 44, having reference to the duties on certain leases. The legislation on the subject subsequent to the year 1870 is contained in the following Acts, viz._34 Viet, c. 4 ; 34 & 35 Viet, c. 103, s. 26, and the schedule so far as it relates to ‘ The Stamp Act, 1870; ’ and 35 & 36 Viet, c. 20, ss. 3 and 7. In the following pages the statutory law is presented m the form of two Acts, the first being ‘ The Stamp ct, 1870, on which are grafted the enactments ating to the duties on Marine Insurance before tL 1 *. 10ne( ^’ anc ^ ^ le enactments passed subsequently to e Act; the second being ‘The Stamp Duties Man¬ agement Act, 1870.’ PRELIMINARY OBSERVATIONS. 139 2. Regarding the Case Law . In supplement to the observations in reference to the statutory law, a few remarks may be added regard¬ ing the case law on the subject. The judicial decisions on points connected with stamp duties, contained in the case-books, are very numerous. This will be seen on turning to the Tables of Cases in the different editions of Chitty’s Stamp Laws , which all refer to considerably more than 500 cases, and the similar Table to Mr. Tilsley’s Treatise on the Stamp Laws (edition of 1854), which men¬ tions above 1,200 cases; to which must be added a number of decisions reported since the year 1854, and not included in those Tables. On reference, however, to the cases themselves, it will be observed that of the decisions in question many are overruled by subsequent decisions; whilst some relate to heads of duty since repealed and not re¬ enacted ; some to particular forms of charge, or parti¬ cular features of the previously existing law, since wholly remodelled; and some to .defects in the law subsequently remedied by special enactment, for not unfrequently, in the history of the Stamp Duties, a single amending clause in an Act of Parliament has swept away a whole line of cases. Again, some of the decisions in question are merely obiter dicta —opinions given on points not immediately under consideration ; others were given in cases where it is clear that the question was not fully argued and the material points were not brought to the notice of 140 PRELIMINARY OBSERVATIONS. the Court—a circumstance which has not unfrequently happened, in consequence of the intricacy of the Stamp Laws and the absence of any counsel representing the revenue; and not a few relate to cases where the fiscal question seems to have been raised merely, as it were, by a side-wind. Again, as might be expected from the nature of the subject matter, many of the decisions in question have reference to instruments so special in form, or evidenc¬ ing transactions so exceptional in character, that, in the absence of all probability of the recurrence of similar circumstances, the particular decision appears limited, in its application, to the particular case which evoked it, and incapable of quotation as a general pre¬ cedent without danger of misleading. And again, we find many a decision recorded on some point or another, which, simplex munditiis —of a very simple kind of 6 nicety ’—was indeed raised, but was decided either without argument, as incapable of it, or at any rate without a shadow of difficulty. Ex¬ cept in a list professedly exhaustive of all decisions on points connected with stamp duties, it would be more advantageous to repeat the plain words of the charge as given in the taxing statute, than to quote any de¬ cision of this description. In short, a careful consideration of the cases to which the decisions in question relate proves that the decisions really useful in construing the enactments in force previous to the commencement of the Stamp Acts of 1870, were very few in proportion to their number ; and when the winnowing process is continued PRELIMINARY OBSERVATIONS. 141 with special reference to the legislation of that year,— which was in many particulars a re-enactment of the substance of the pre-existing statutory law and case law combined, in others a measure of amendment altering the law, and which reimposed the duties in terms differing materially from the enactments previously in force on which the decisions were grounded,—it will be found that scarcely any of the antecedent decisions are of practical utility in the construction of the law as now amended altered and simplified, in its application to instruments of an ordinary kind. For these reasons comparatively few cases are quoted in the notes to this part of the volume. THE STAMP LAWS % *0F THE UNITED KINGDOM. Part I. PRELIMINARY PROVISIONS. Part II. GENERAL REGULATIONS. Part III. DUTIES AND SPECIAL REGULATIONS. LIST OF ACTS. ACT 1 & 2 Viet., c. 35 9 & 10 Viet., c. 60 30 Viet., c. 23 . . 33 & 34 Viet., c. 44 33 & 34 Viet., c. 97 33 & 34 Viet., c. 98 34 Viet., c. 4 . . 34 & 35 Vict.,c. 103, | s. 26, & Schedule) 35 & 36 Viet., c. 20, | ss. 3 & 7 1 SUBJECT . Exemption—admissions of freemen. . Exemption—bonds, and warrants of at¬ torney to confess judgment, by High Constables and collectors of Grand Jury Cess, Ireland. . Sea Insurance policies. . Certain leases. . 6 The Stamp Act, 1870.’ . 6 The Stamp Duties Management Act, 1870.’ Foreign securities. Mortgages of stock. Proxy papers. Certain appraisements. Bepeal in part of section 58, 6 The Stamp Act, 1870.’ Customs Commissions. Bills of Ac¬ countant General of the Navy. 145 PART I. PRELIMINARY PROVISIONS. Short Title and commencement of Act. 1. This Act may be cited as 6 The Stamp Act, 1870,’ and shall come into operation on the 1st day of January 1871, which date is hereinafter referred to as the commencement of this Act. Interpretation of Terms. 2 . In the construction and for the purposes of this Act the following words have the meanings by this section assigned to them, unless it is otherwise provided, or there be something in the context repugnant thereto: (1) 6 The Commissioners’ means the Commissioners of Inland Revenue: (2) ‘ Material ’ means and includes every sort of material upon which words or figures can be expressed: (3) ‘Write,’ 6 written,’ and ‘writing’ include every mode in which words or figures can be expressed upon material: (4) ‘ Instrument ’ means and includes every written document: (5) 6 Stamp ’ means as well a stamp impressed by means of a die as an adhesive stamp : (6) 6 Stamped,’ with reference to instruments and material, applies as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto: L 146 PRELIMINARY PROVISIONS. (7) 4 Executed ’ and ‘execution,’ with reference to instruments not imder seal, mean signed and signature: (8) ‘Money’ includes all sums expressed in British or in any foreign or colonial currency: (9) ‘ Stock ’ means and includes any share in any stocks or funds transferable at the Bank of England or at the Bank of Ireland, and India promissory notes, and any share in the stocks or funds of any foreign or colonial state or govern¬ ment, or in the capital stock or funded debt of any company, corporation, or society in the United Kingdom, or of any foreign or colonial company, corporation, or society: (10) ‘Marketable security ’ means a security of such a descrip¬ tion as to be capable of being sold in any stock market in the United Kingdom : (11) ‘Person’ includes company, corporation, and society: (12) ‘ Steward’ of a manor includes deputy steward. Grant of Duties. 3 . From the commencement of this Act, and subject to the exemptions contained in the schedule to this Act, and in any other Acts for the time being in force, 1 there shall be charged for the use of Her Majesty, her heirs and successors, upon the several instruments specified in the schedule to this Act, the several duties in the said schedule specified, and no other duties. 2 1 This reservation of the exemptions contained in other Acts, has more especially in view those contained in Acts not relating to stamp duties, for a list of which see Appendix. 2 The effect of these words is to repeal the duties imposed by any previous enactment not otherwise expressly repealed on any instrument which falls within the terms of any charge in this Act; for instance, the duty of Id. imposed by the 28 Viet., c. 30, schedule B, on any note or memorandum on the deposit of money for a fire insurance policy, which by virtue of the definition in section 117 of this Act falls within the charge on any policy of insurance. PRELIMINARY PROVISIONS. 147 Adjustive Provision regarding Instruments charged with the Duty of Thirty-five shillings. 4. Any instrument which by any Act heretofore passed, and not relating to stamp duties, is specifically charged with the duty of thirty-five shillings, shall, from and after the commencement of this Act, be chargeable only with the duty of ten shillings in lieu of the said duty of thirty-five shillings. 1 Instruments relating to property belonging to the Crown. 5 . Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown, or being the private property of the Sovereign, is to be charged with the same duty as an instrument of the same kind relating to property belonging to a subject. Application of the Regulations of this Act , to all Duties present and future. 6 . (1) All stamp duties which may from time to time be charge¬ able by law upon any instruments are to be paid and denoted according to the general and special regulations in this Act con¬ tained. 2 The Schedule. 6 . (2) The schedule, and everything therein contained, is to be read and construed as part of this Act. 1 This alteration in the amount of duty corresponds with that effected by this Act in the charge on any ‘ deed not otherwise described.’ 2 This enactment renders it unnecessary to continue the practice which formerly prevailed of inserting in any Act granting new duties a clause to the effect that the provisions of the existing stamp laws should apply to them. 148 PART II GENERAL REGULATIONS. How Instruments are to be written and stamped. 7 . (1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material. Several Instruments on the same paper. 7 . (2) If more than one instrument be written upon the same piece of material, every one of such instruments is to be sepa¬ rately and distinctly stamped with the duty with which it is chargeable. Instruments relating to distinct matters, or for a consideration the subject of ad valorem duty , and a further consideration. 8 . Except where express provision to the contrary is made by this or any other Act, (1) An instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of such matters. (2) An instrument made for any consideration or considera¬ tions in respect whereof it is chargeable with ad valorem GENERAL REGULATIONS. 149 duty, and also for any further or other valuable considera¬ tion or considerations, is to be charged with duty in respect of such last-mentioned consideration or considerations as if it were a separate instrument made for such considera¬ tion or considerations only. Valuation of Money in foreign currency , Stock , and Marketable Securities. II. 1 Where an instrument is chargeable with ad valorem duty in respect of any money in any foreign or colonial currency, such duty shall be calculated on the value of such money in British currency according to the current rate of exchange on the day of the date of the instrument. 1Z. Where an instrument is chargeable with ad valorem duty in respect of any stock or of any marketable security, such duty shall be calculated on the value of such stock or security accord¬ ing to the average price thereof on the day of the date of the instrument. 13 . Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, it is, so far as regards the subject matter of such statement, to be deemed duly stamped, unless or until it is shown that such statement is untrue, and that the instrument is in fact insufficiently stamped. 2 The denoting Stamp. 14. Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instru¬ ment, the payment of such last-mentioned duty shall, if applica- 1 For s. 9, see p. 154 ; and for s. 10, see p. 156. 2 The object of this, which is a new provision, is to induce a practice of inserting in instruments a statement of the rate or price which regulates the amount of duty payable. In the absence of any such statement it is difficult, after the lapse of any considerable time, to form any idea whether the instrument is sufficiently stamped or not. Compare Special Regulations for Settlements, s. 124 (2) of the Act. 150 GENERAL REGULATIONS. tion be made to the Commissioners for that purpose, and on production of both the instruments, be denoted in such manner as the Commissioners think fit upon such first-mentioned instiu- ment. 1 Instruments submitted for the opinion of the Commissioners , and the Adjudication Stamp. Ifc. 2 (1) Subject to such regulations as the Commissioners may think fit to make, the Commissioners may be required by any person to express their opinion with reference to any executed instrument upon the following questions: (а) Whether it is chargeable with any duty: (б) With what amount of duty it is chargeable. (2) If the Commissioners are of opinion that the instrument is not chargeable with any duty, such instrument may be stamped with a particular stamp denoting that it is not chargeable with any duty. (3) If the Commissioners are of opinion that the instrument is chargeable with duty, they shall assess the duty with which it is in their opinion chargeable, and if or when the instrument is duly stamped in accordance with the assessment of the Com¬ missioners, it may be also stamped with a particular stamp denoting that it is duly stamped. 3 (4) Every instrument stamped with the particular stamp denoting either that it is not chargeable with any duty, or is duly stamped, shall be admissible in evidence, and available for all purposes notwithstanding any objection relating to duty. (5) Provided as follows : (a) An instrument upon which the duty has been assessed by the Commissioners shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accordance with the assessment of the Commissioners : 1 In practice this provision is construed liberally. 2 For ss. 15, 16, and 17, see pp. 154, 155. 3 This stamp has a pink ground, and is easily distinguished from other stamps. GENERAL REGULATIONS. 3 51 (b) Nothing in this section contained extends to any instru¬ ment chargeable with duty, and made as a security for money or stock without limit: 1 (c) Nothing in this section contained shall be deemed to authorise the stamping after the execution thereof of any instrument prohibited by law from being so stamped. 2 19 - (1) Any person who is dissatisfied with the assessment of the Commissioners made in pursuance of the last preceding section may, within twenty-one days after the date of such as¬ sessment, and on payment of duty in conformity therewith, appeal against such assessment to Her Majesty’s Court of Exchequer in England, Scotland, or Ireland, according to the country in which the case has arisen, and may for that purpose require the Commissioners to state and sign a case, setting forth the question upon which their opinion was required, and the assessment made by them. (2) The Commissioners shall thereupon state and sign a case accordingly, and deliver the same to the person by whom it is required, and on his application such case may be set down for hearing in the proper court. (3) Upon the hearing of such case 3 (due notice of which is to be given to the Commissioners) the court shall determine the question submitted, and, if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is so chargeable. (4) If it is decided by the court that the assessment of the Commissioners is erroneous, any excess of duty which may have been paid in conformity with such erroneous assessment, together with any penalty which may have been paid in consequence thereof, 1 See Special Regulations as to Mortgages, s. 107 (2). 2 A fist of instruments which are not to be stamped after execu¬ tion is given in the Appendix. 3 In arguing these cases the appellant begins, the counsel for the Crown follows, and after the reply of the appellant, the Crown has a right to reply. See The Marquis of Chandos v. The Commissioners of Inland Revenue , 6 Exch. Rep. 464. This is now the settled practice. Only one counsel on each side is heard. 152 GENERAL REGULATIONS. shall be ordered by the court to be repaid by the Commissioners to the appellant, together with the costs incurred by him in re- lation to the appeal. (5) But if the assessment of the Commissioners is confirmed by the court, the costs incurred by the Commissioners in relation to the appeal shall be ordered by the court to be paid by the appellant to the Commissioners. 1 * 3 Powers of the Commissioners in relation to questions of stamp duty , 1 ZO. (1) In any case of application to the Commissioners with reference to any instrument the Commissioners may require to be furnished with an abstract of the instrument, and also with such evidence as they may deem necessary, in order to show to their satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein, and may refuse to proceed upon any such application until such ab¬ stract and evidence has been furnished accordingly. (2) Provided that no affidavit or statutory declaration made in pursuance of this section shall be used against any person making the same in any proceeding whatever, except in an inquiry as to the duty with which the instrument to which it relates is charge¬ able ; and every person by whom any such affidavit or declaration is made shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty, forfeiture, or disability he may have incurred by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid. 1 The reasons for the introduction of the adjudication stamp, and the subsequent alterations in the law, are stated in Part III., page 112. 3 It will be observed that these powers are general, extending to all cases where application is made to the Commissioners, and not, as has been suggested with reference to the position of the section in the Act, only to cases where the Commissioners are required to express their opinion by means of the adjudication (including the exempt) GENERAL REGULATIONS. 153 Provisions relating more particularly to Stamps and Stamping. General rule , impressed stamps . 23 . 1 Except where express provision is made to the contrary, all duties are to be denoted by impressed stamps only. Adhesive stamps , 1 2 cancellation , frauds . * 4 .( 1 ) An instrument the duty upon which is required, or permitted by law, to be denoted by an adhesive stamp, is not to be deemed duly stamped with an adhesive stamp unless the person required by law to cancel such adhesive stamp cancels the same by writing on or across the stamp his name or initials , or the name or initials of his firm, together with the true date of his so writing , so that the stamp may be effectually cancelled, and rendered incapable of being used for any other instrument, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time. (2) Every person who, being required by law to cancel an ad¬ hesive stamp, wilfully neglects or refuses duly and effectually to do so in manner aforesaid, shall forfeit the sum of ten pounds. 25 . Any person who— (1) Fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes any adhesive stamp which has been so removed to any other instru¬ ment with intent that such stamp may be used again ; (2) Sells or offers for sale, or utters, any adhesive stamp which has been so removed, or utters any instrument having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid ; (3) Practises or is concerned in any fraudulent act, contrivance, 1 For ss. 21 and 22, see p. 156. 2 A list of instruments for which adhesive stamps may be used is given in the Appendix. The case of foreign bills and notes is specially provided for. See s. 51 of the Act. 154 GENERAL REGULATIONS. or device not specially provided for, with intent to de¬ fraud Her Majesty, her heirs or successors, of any duty, shall forfeit, over and above any other penalty to which he may be liable, the sum of fifty pounds. Appropriated stamps. 9 . (1) A stamp which by any word or words on the face of it is appropriated 1 to any particular description of instrument is not to be used, or if used, is not to be available, for an instrument of any other description. (2) An instrument falling under the particular description to which any stamp is so appropriated as aforesaid is not to he deemed duly stamped, unless it is stamped with the stamp so appropriated. Stamping executed instruments. 15 . (1) Except where express provision to the contrary is made by this or any other Act, any unstamped or insufficiently stamped instrument may be stamped after the execution thereof, on pay¬ ment of the unpaid duty and a penalty of ten pounds, and also by way of further penalty, where the unpaid duty exceeds ten pounds, of interest on such duty, at the rate of five pounds per centum per annum, from the day upon which the instrument was first executed up to the time when such interest is equal in amount to the un¬ paid duty. And the payment of any penalty or penalties is to he denoted on the instrument by a particular stamp. (2) Provided as follows : (а) Any unstamped or insufficiently stamped instrument, which has been first executed at any place out of the United Kingdom, may be stamped, at any time within two months after it has been first received in the United Kingdom, on payment of the unpaid duty only. (б) The Commissioners may, if they think fit, at any time A list of appropriated stamps is given in the Appendix. GENERAL REGULATIONS. 155 within twelve months after the first execution of any instrument, remit the penalty or penalties, or any part thereof. Provisions for securing the Duties. Subject to provisions for payment of duty and penalties on pro¬ duction in evidence in Court , instruments not duly stamped declared inadmissible except in criminal proceedings . 16. (1) Upon the production of an instrument chargeable with any duty as evidence in any court of civil judicature in any part of the United Kingdom, the officer whose duty it is to read the instrument shall call the attention of the judge to any omission or insufficiency of the stamp thereon, and if the instrument is one which may legally be stamped after the execution thereof, it may, on payment to the officer of the amount of the unpaid duty, and the penalty payable by law on stamping the same as aforesaid, and of a further sum of one pound, be received in evidence, saving all just exceptions on other groimds. (2) The officer receiving the said duty and penalty shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount thereof, and shall communicate to the Commissioners the name or title of the cause or proceeding in which, and of the party from whom, he received the said duty and penalty, and the date and description of the instrument, and shall pay over to the Receiver-General of Inland Revenue, or to such other person as the Commissioners may appoint, the money received by him for the said duty and penalty. ^3) Upon production to the Commissioners of any instrument in respect of which any duty or penalty has been paid as aforesaid, together with the receipt of the said officer, the payment of such duty and penalty shall be denoted on such instrument accord¬ ingly. 17 . Save and except as aforesaid, no instrument executed in any part of the United Kingdom , or relating , wheresoever executed , to any property situate , or to any matter or thing 156 GENERAL REGULATIONS. done or to be done , in any part of the United Kingdom shall, except in criminal proceedings, be pleaded or given in evidence, or admitted to be good, useful, or available in law or equity, unless it is duly stamped in accordance with the law in force at the time when it was first executed. Powers to inspect records and documents in the custody of public officers . Zl.(l) All public officers having in their custody any rolls, books, records, papers, documents, or proceedings, the inspection whereof may tend to secure any duty, or to the proof or discovery of any fraud or omission in relation to any duty, shall at all seasonable times permit any person thereunto authorized by the Commissioners to inspect all such rolls, books, records, papers, documents, and proceedings, and to take such notes and extracts as he may deem necessary, without fee or reward. (2) Every person who refuses to permit such inspection shall for every such refusal forfeit the sum of ten pounds. Obligations imposed on registrars—Penalty far neglect. ^ an J person whose office it is to enrol, register, or enter in or upon any rolls, books, or records any instrument chargeable with any duty, enrols, registers, or enters any such instrument not being duly stamped, he shall forfeit the sum of ten pounds. Obligations imposed on persons executing or preparing instruments liable to ad valorem duty. 10 . All the facts and circumstances affecting the liability of any instrument to ad valorem duty, or the amount of the ad valorem duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person a ,lJ h V W ° r f*, here Printed in italics are most important, as, in effect, charge “111, SC ° Pe ° f ^ StMn P tax “ the area of the duty & • On this subject see observations in Part III., page 115. GENERAL REGULATIONS. 157 who, with intent to defraud Her Majesty, or her heirs or successors, (1) Executes any instrument in which all the said facts and circumstances are not fully and truly set forth ; (2) Being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances ; shall forfeit the sum of ten pounds. 1 Misappropriation of moneys received to pay duty—Method of recovery . 2»8 . (1) Every person who, having received any sum of money as or for the duty upon or in respect of any instrument, neglects or omits to appropriate such money to the due payment of such duty, or otherwise improperly withholds or detains the same, shall be accountable for the amount of such duty, and the same shall be a debt from him to Her Majesty, her heirs or successors, and recoverable as such accordingly. (2) The Court of Exchequer in England, Scotland, or Ireland may, upon application to be made for that purpose on behalf of the Commissioners, upon such affidavit as may appear sufficient, grant a rule requiring any such person as aforesaid, or the officer of any court, or the executor or administrator of such person or officer, to show cause why he should not deliver to the Com¬ missioners an account upon oath of all duties and sums of money received by such person or officer, and why the same should not be forthwith paid to the Receiver-General of Inland Revenue, or to such other person as the Commissioners may appoint to re¬ ceive the same; and the court may make absolute any such rule, and enforce by attachment or otherwise the payment of any such duties or sums of money as on such proceedings may appear to be due, together with the costs of the proceedings. 1 With reference to the scope of the provisions similar to these con¬ tained in the previous stamp acts, and the amount of penalty, see observations on page 103. 158 GENERAL REGULATIONS. Miscellaneous Provisions. Recovery of penalties—Powers of the Commissioners in relation to proceedings and penalties. 26 .( 1 ) Penalties incurred under this Act are to be sued for by information in the Court of Exchequer, in England in the name of the Attorney-General for England, in Scotland in the name of the Lord Advocate, and in Ireland in the name of the Attorney-General for Ireland, and may be recovered with full costs of suit. (2) The Commissioners may, at their discretion, mitigate or stay or compound proceedings for any penalty, and reward any person who may inform them of any offence against this Act, or assist in the recovery of any penalty. Affidavits and declarations under the Stamp Act—how to be made . 2m7. Any affidavit or declaration to be made in pursuance or for the purposes of this Act may be made before any of the Com¬ missioners, or any officer or person authorized by them in that behalf, or before a person appointed to administer oaths in the Court of Chancery in England or Ireland, or before any person commissioned to take affidavits by the Court of Session in Scot¬ land, or before any justice of the peace or notary public in any part of the United Kingdom, or at any place out of the United Kingdom before any person duly authorised to administer oaths there. PART III. DUTIES AND SPECIAL REGULATIONS. 160 DUTIES AND SPECIAL REGULATIONS. DUTIES. ADMISSION in England, Scotland, or Ireland of any person— As an advocate in any court Exemption. Where a person has been duly admitted as an advo¬ cate in any court in England, Scotland, or Ireland, his admission as an advocate in any other court in the same country is exempt from duty. And see sections 29 and 30. ADMISSION in England or Ireland of any person— To the degree of barrister-at-law. If he has been previously duly admitted to the said degree in Ireland, or in England, as the case may be In any other case .... And see sections 29, 30, and 31. ADMISSION of any person— To be a member of either of the four Inns of Court in England, or a student of the Society of King’s Inns in Dublin ..... Exemptions. (1) Where a person has been duly admitted a mem¬ ber of one of the Inns of Court in England, his admission as a member of any other of the said Inns is exempt from duty. (2) Where a person has been duly admitted a stu- £ s. d. 50 0 0 10 0 0 50 0 0 25 0 0 DUTIES AND SPECIAL REGULATIONS. 161 SPECIAL REGULATIONS. Admissions generally. 29. The duty payable upon an admission is to be denoted on the instrument of admission delivered to the person admitted, if there be any such instrument, or if not, on the register, entry, or memorandum of the admission in the rolls, books, or records of the court, inn, college, borough, burgh, company, corporation, guild, or society in which the admission is made, and in cases in which no instrument of admission is delivered, and no register, entry, or memorandum is made, on the rescript or warrant for admission. 30. If any person whose office it is to prepare or deliver out any instrument of admission chargeable with any duty, or to register, enter, or make any memorandum of any admission in respect of which no instrument of admission is delivered to the person admitted, neglects or refuses, within one month after the admission, to prepare a duly stamped instrument of admission, or to make a proper and duly stamped register, entry, or memo¬ randum of the admission, as the case may require, he shall forfeit the sum of ten pounds. Admissions to the Degree of a Barrister-at-Law in Ireland , and of Students to the Society of King's Inns , Dublin. 31. Distinct accounts are to be kept of the sums following; that is to say: (1) Ten pounds, part of the duty of fifty pounds payable on the admission to the degree of a barrister-at-law in Ireland of a person not previously admitted to that degree in England: M 162 DUTIES AND SPECIAL REGULATIONS. DUTIES. dent of the Society of King’s Inns in Dublin, liis admission as a member of any of the Inns of Court in England is exempt from duty. And see sections 29, 30, 31, and 32. ADMISSION of any person— To be a member of either of the Societies commonly called Inns of Chancery in England And see sections 29 and 30. ADMISSION in England or Ireland of any person— As an attorney, solicitor, or proctor in any court . Exemption. Where a person has been duly admitted as an attor¬ ney, solicitor, or proctor in any court in England or Ireland, his admission to act in either of those capacities in any other court in the same country is exempt from duty. And see sections 29 and 30. ADMISSION in Scotland of any person— (1) As a writer to the signet, or as a solicitor, agent, or attorney in the Court of Session, Justiciary, or Commission of Teinds : If he has previously paid the sum of 60L for duty upon his articles of clerkship . If he has been previously duly admitted as a procurator or solicitor in any inferior court ..... In any other case .... (2) As a procurator or solicitor in any inferior court: If he has previously paid the sum of 2s. 6cZ. for duty on his articles of clerkship In any other case .... Exemptions. (1) Where a person has been duly admitted as a writer to the signet, or as a solicitor, agent, £ s. d. 3 0 0 25 0 0 25 0 0 30 0 0 85 0 0 54 17 6 55 0 0 DUTIES AND SPECIAL REGULATIONS. 163 8PECIAL REGULATIONS. (2) Ten pounds, payable for duty on the like admission of a person who has been previously admitted to the said degree in England: (3) Ten pounds, part of the duty payable on the admission of a student into the Society of King’s Inns, Dublin: And the said sums are respectively to be paid over by the Receiver General of Inland Revenue to the treasurer of the Society of King’s Inns, Dublin, to be applied by him according to the directions of the said society. 32 . If any person, who has been duly admitted a member of one of the Inns of Court in England, is afterwards duly admitted a student of the Society of King’s Inns in Dublin, the duty paid by him in respect of his former admission is, on application made within six months after the last admission, to be allowed and returned to him. Sections 29 and 30 are printed on page 161. 164 DUTIES AND SPECIAL REGULATIONS. DUTIES. or attorney in the Court of Session, Justiciary, or Commission of Teinds, his admission to act in either of those capacities in any other of the said courts, or as a procurator or solicitor in any inferior court, is exempt from duty. (2) Where a person has been duly admitted as a procurator or solicitor in any inferior court, his admission as a procurator or solicitor in any other inferior court is exempt from duty. And see sections 29 and 30. ADMISSION to act as a notary public. See Faculty. ADMISSION of any person— As a Fellow of the College of Physicians in England, Scotland, or Ireland .... And see sections 29 and 30. ADMISSION to the degree of doctor of medicine in either of the universities in Scotland And see sections 29 and 30. ADMISSION in England or Ireland of any person— As a burgess, or into any corporation or company, in any city, borough, or town corporate. In respect of birth, apprenticeship, or marriage, or, in Ireland, in respect of being engaged in any trade, mystery, or handicraft Upon any other ground Exemptions. Admission of any person to the freedom of the city of London by redemption. Admission of any person entitled to take up his freedom by birth or servitude in any city or 25 0 0 10 0 0 1 0 0 3 0 0 DUTIES AND SPECIAL REGULATIONS. 165 SPECIAL REGULATIONS. Sections 29 and 30 are printed on page 161, Sections 29 and 30 are printed on page 161. Sections 29 and 30 are printed on page 161. 166 duties and special regulations. DUTIES. £ s. dt borough in England, returning a member or members to serve in Parliament. 1 And see sections 29 and 30. ADMISSION in Scotland of any person— As a burgess, or into any corporation or company, in any burgh . • • * .050 Exemption . Admission of a craftsman or other person into any corporation within any royal burgh, burgh of royalty, or burgh of barony incorporated by the magistrates and council of such burgh, provided such craftsman or other person has been pre¬ viously duly admitted a freeman or burgess of the burgh. And see sections 29 and 30. ADMISSION to ecclesiastical benefices in Scotland. See Appointment, &c., to ecclesiastical benefices. ADMISSION and APPOINTMENT or GRANT by any writing— To or of any office or employment— 2 Where the annual salary, fees, or emoluments appertaining to such office or employment do not exceed 100 1. . . . .2 0 0 Exceed 100£. and do not exceed 150£. . .400 1 This exemption is contained in the Act of the 1 & 2 Viet. c. 35, and the recital to the Act is in the following terms :—‘ Whereas the right and privilege of the freemen of the cities and boroughs in England, who have acquired their freedom by birth or servitude, to vote for members to serve in Parliament, have been confirmed by divers statutes; it is expedient that all impediments to the admission of persons entitled to the freedom of corporations should be removed, and that the stamp duty payable on such admission should be abolished.’ The admission of any burgess according to the provisions of the Municipal Corpora- DUTIES AND SPECIAL REGULATIONS. 1C7 SPECIAL REGULATIONS. Sections 29 and 30 are printed on page 161. Sections 29 and 30 are printed on page 161. Admissions or Appointments to and Grants of Offices or Employments . 33 . The fees and emoluments appertaining to any office or employment are, when practicable, to be estimated according to the average amount thereof for three years preceding the date of the admission, appointment, or grant, and in other cases according to the best information that can be obtained. tions Act, England and Wales, and the admission of any burgess or freeman according to the provisions of the Municipal Corporations Act, Ireland, are also exempted. See the List of Acts not otherwise relating to revenue which contain exemptions from stamp duty, given in the Appendix. 2 As to the duty on any commission in the army, the Royal Marines, or the Navy, and any commission granted by the Com¬ missioners of Inland Revenue or of Customs, see head ‘ Commission.’ As to appointments to ecclesiastical benefices, see head ‘ Appointment.’ 168 DUTIES AND SPECIAL REGULATIONS. £ 8 . d. Exceed 150 l. and do not exceed 200i. . 6 0 0 „ 200L „ „ 250 1. . . 8 0 0 o o CO © VC “N . 10 0 0 „ 300L— for every 100£., and also for any fractional part of100L .... . 5 0 0 Exemptions. (1) Admission proceeding upon a duly stamped ap- pointment or grant. (2) First appointment of any person to the office or employment of out-door officer, boatman, waterman, or watchman in the service of the Customs. (3) Periodical re-admission or re-appointment to any office or employment of any person who has been once duly admitted to such office or employment. And see sections 29, 30, 33, 34, and 35. AFFIDAVIT, or STATUTOEY DECLAEATION made under the provisions of 5 & 6 Will. IV. c. 62 . . . . .0 2 6 Exemptions . (1) Affidavit made for the immediate purpose of being filed, read, or used in any court, or be¬ fore any judge, master, or officer of any court. (2) Affidavit or declaration made upon a requisition of the commissioners of any public board of revenue, or any of the officers acting under them, or required by law, and made before any justice of the peace. (3) Affidavit or declaration which may be required at the Bank of England or the Bank of Ire¬ land to prove the death of any proprietor of DUTIES AND SPECIAL REGULATIONS. 169 SPECIAL REGULATIONS. 34 . Where any office or employment is granted anew to any person upon the revocation of any former grant thereof or appoint¬ ment thereto, in respect of which the proper duty has been paid, no duty is to be charged on the grant or appointment by way of renewal, unless the salary, fees, and emoluments of the office or employment are in any manner augmented, and in that case duty is to be charged on such last-mentioned grant or appoint¬ ment in proportion to the amount of the augmentation only. 35. Upon the promotion of any person from any office or employment in Her Majesty’s Customs, in respect of which he has paid the proper duty, to any other office or employment therein, the appointment of such person to the office or employment to which he is so promoted is to be charged with duty in respect only of any augmentation in his salary, fees, and emoluments. 1 Sections 29 and 30 are printed on page 161; section 33 is printed on page 167. 1 This provision is inapplicable to appointments by commission or deputation granted by the Commissioners of Customs, which are now liable to a fixed duty of 1 1. 10s. See 35 & 36 Yict. c. 20, s. 3; and post. p. 200. 170 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. any stock transferable there, or to identify the person of any such proprietor, or to remove any other impediment to the transfer of any such stock. (4) Affidavit or declaration relating to the loss, mutilation, or defacement of any bank note or bank post bill. (5) Declaration required to be made pursuant to any Act relating to marriages in order to a marriage without licence. AGREEMENT or CONTRACT, accompanied with a deposit. See Mortgage, &c., and section 105. AGREEMENT for a lease or tack, or for any letting. See Lease or Tack, and section 96. AGREEMENT or CONTRACT made or entered into pursuant to the Highway Acts for or relating to the making, maintaining, or repairing of high¬ ways . . . . . .006 AGREEMENT, or any MEMORANDUM of an AGREEMENT, made in England or Ireland under hand only, 1 or made in Scotland without any clause of registration, and not otherwise specifi¬ cally charged with any duty, whether the same be only evidence of a contract, or obligatory upon the parties from its being a written instrument. 2 0 0 6 1 ‘Under hand only,’ that is, not under seal, in opposition to instruments under seal. ‘ The words that follow “ or made in Scotland without any cause of registration,” show this to bo the true construc¬ tion. An instrument with a clause of registration in Scotland having the same force as an instrument under seal in England or Ireland. It is a more solemn mode of contracting,’ per Coltman, J., in Chadwick v. Clarice , 1 C. B., 700. 2 A mere acknowledgment, as of having received money by hill for a particular purpose ( Watkins v Hewlett , 1 B. & B. I,, and sec also DUTIES AND SPECIAL REGULATIONS. 171 SFECIAL REGULATIONS. Section 105 is printed opposite Mortgage. Section 96 is printed opposite Lease. Agreements. 36- The duty of sixpence upon an agreement may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the agreement is first executed. Tomkins v. Ashby , 6 B. & C., 541, and Huxley v. O'Connor , 8 Car. &P., 204) ; a simple I.O.U., which merely amounts to an acknowledgment of an antecedent debt, and does not in itself contain the contract between the parties ( Beeching v. Westbrook , 8 M. & W., 412) ; a mere proposal, unaccepted ( Hawkins v. Warre , 3 B. & C., 690, and see Doe d. Bingham v. Cartwright , 3 B. & Aid., 326, and Penniford v. Hamilton , 2 Stark, 475) ; a mere cognovit without any matter of agreement ( Morley v. Hall , 2 Dowl., 494) ; are not instruments liable to duty under this head. 172 DUTIES AND SPECIAL REGULATIONS. DUTIES. Exemptions . (1) Agreement or memorandum the matter whereof 1 is not of the value of 51. (2) Agreement or memorandum for the hire of any labourer, artificer, manufacturer, or menial servant. 2 (3) Agreement, letter, or memorandum made for or relating to the sale of any goods, wares, or merchandise. 3 (4) Agreement or memorandum made between the master and mariners of any ship or vessel for wages on any voyage coastwise from port to. port in the United Kingdom. And see section 36. £ s. d. ALLOTMENT. See Letter of Allotment. ANNUITY, conveyance in consideration of. See Conveyance on Sale, and section 72. purchase of. See Conveyance on Sale, and section 75. 1 ‘ The matter whereof,’ meaning the subject matter of the agree¬ ment ; as, in the case of an agreement with a carrier, the price of carriage, not the value of the parcel ( Latham v. Rutley and others , 1 R. & M., 13) ; in the case of an agreement with a wharfinger, the wharfage, not the value of the goods ( Chadwick v. Sills , 1 R. & M., 15). 2 A fireman and stoker on board a steamship is a labourer or artificer within the meaning of this exemption (Wilson v. Zulueta 7 14 Jur., 366) ; and there is no distinction between one grade of labourers and another—labourer includes them all (Reg. v. Worthy 7 15 Jur., 1137). 3 This exemption, as for the benefit of commerce, is to be construed liberally (per Platt, B., in Sadler v. Johnson , 16 M. & W., 775). On this ground, horses (Marson v. Short , 2 Bingham N. C., 118, and DUTIES AND SPECIAL REGULATIONS, 173 SPECIAL REGULATIONS, Section 36 is printed on page 171* Section 72 is printed opposite Conveyance. Section 75 is printed opposite Conveyance. Shrine v. Elmore, 2 Camp., 407) ; oil to be made out of materials tbeu ready {Wilks v. Atkinson, 6 Taunton, 11) ; and water {The West Mid¬ dlesex Waterworks Company v. Suwerkropp, 4 Car. & P., 87), have been held to be goods, wares, and merchandize, within the exemption. Some difficulty arises as regards the words ‘relating to ’; the question is so very fine (per Parke, B., in Kilbeck v. Vander Vyser , 8 ‘ Law Times,* 451). Nevertheless, the exemption must be considered as confined to instruments whereof the sale of goods is the primary object (per Lord Tenterden in Smith v. Cator, 2 B. & Aid., 778). When, however, the primary object is the sale of goods, the introduction of other matter connected with the sale does not render a stamp necessary {Forsyth v. Jervis, 1 Stark, 437). Fixtures are not ‘goods * within this exemption (Wick v. Hodgson , 12 Moo., 213). 174 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. ANNUITY, creation of, by way of security. See Mortgage, &c., and section 108. instruments relating to, upon any other occasion. See Bond, Covenant, &c. APPOINTMENT, whether by way of Donation, Presentation, or Nomination, and ADMISSION, COLLATION, or INSTITUTION to or LICENCE TO HOLD— Any ecclesiastical benefice, dignity, or promotion, or any perpetual curacy. In England. If the net yearly value thereof exceeds— 50Z. and does not exceed 100Z. . 1 0 0 100J. 55 „ 150 1. . 2 0 0 150 1. 55 „ 200 1. . 3 0 0 200 1. 55 „ 250i. . 4 0 0 250 1. 55 o o CO 5 0 0 300 1. . . 7 0 0 And also (if such yearly value exceeds 300Z.) for every 100Z. of such yearly value over and above 200Z. a further duty of 5 0 0 In Scotland . . . 2 0 0 , Exemptions . Admission, collation, institution, or licence pro¬ ceeding upon a duly stamped donation, presen¬ tation, or nomination. And see section 37. APPOINTMENT of a new trustee, 1 and APPOINT¬ MENT in execution of a power of any property, 1 The specific charge on an appointment of a new trustee is new. The absence of such a charge was found, in practice, to give rise to frequent misunderstanding. Tho 30th section of the 24 & 25 Viet. DUTIES AND SPECIAL REGULATIONS. 175 SPECIAL REGULATIONS. Section 108 i9 printed opposite Mortgage. Appointments , <£c., to Ecclesiastical Benefices , &c. 37. The net yearly value of an ecclesiastical benefice, dignity, or promotion, or of a perpetual curacy, in England, whether the emoluments thereof consist of money or of produce, or partly of money and partly of produce, is to be ascertained and determined by the certificate of the Ecclesiastical Commissioners for England to be written on the instrument charged with duty. Provided that two or more benefices, or a benefice and any eccle¬ siastical dignity or promotion episcopally or permanently united, shall be deemed one benefice only. c. 94, which was intended to give relief against the multiplication of the 35s. and 30s. duties, now roduced to 10s., is repealed by the 33 & 34 Viet. c. 99. 176 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d or of any use, share, or interest in any property, by any instrument not being a will • • 0 10 0 And see section 78, APPOINTMENT of a gamekeeper. See Deputation. APPOINTMENTS to offices or employments. See Admission. APPEAISEMENT or VALUATION of any property, 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 be used in any building, or of any artificer’s Work whatsoever. 'Where the amount of the appraisement or valuation does not exceed 51. 0 0 3 Exceeds 51. and does not exceed 10?. . 0 0 6 10 1. 55 20Z. . 0 1 0 55 20 1. 55 30 1. . 0 1 6 55 30 l. 55 40 1. . 0 2 0 55 40 1. 55 50 1. . 0 2 6 55 50 1. 55 lOOi. . 0 5 0 55 100 1. 55 200L . 0 10 0 55 200 1. 55 500 1. . 0 15 0 55 500 1. • . , 1 0 0 Exemptions. (1) Appraisement or valuation made for, and for the information of, one party only, and not being in any manner obligatory as between parties either by agreement or operation of law. 1 2 1 The scale of duty for awards is the same as this up to a value of 750?. Ihis exemption embodies the substance of the decision in Atkinson v. Fell, 5 M. & S. ? 240. DUTIES AND SPECIAL REGULATIONS. 177 SPECIAL REGULATIONS. [78. Every instrument, and every decree or order of any court or of any commissioners, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, is chargeable with duty as a conveyance or transfer of property. Provided that a conveyance or transfer made for effectuating the appointment of a new trustee is not to be charged with any higher duty than ten shillings. 1 ] Appraisements. 38. (1) Every appraiser, 2 by whom an appraisement or valuation is made, shall, within fourteen days after the making thereof, write out the same, in words and figures showing the full amount thereof, upon duly stamped material, and if he neglects or omits so to do, or in any other manner delivers out, or states the amount of, any such appraisement or valuation, shall forfeit the sum of fifty pounds. (2) Any person who receives from any appraiser, or pays for the making of, any appraisement or valuation, unless the same be written out and stamped as aforesaid, shall forfeit the sum of twenty pounds. 1 This, it will be observed, is a maximum charge : it meets the cases of transfers of debenture stock (see p. 202), and transfers of mortgages, bonds, debentures, &c. (see post , Mortgage, Bond, &c. (3) ), where the duties are charged ad valorem. 2 As to the annual licenses to be taken out by appraisers, see 8 & 9 Viet. c. 76, s. 1; and 46 Geo. III. c. 43 ; 5 & 6 Viet. c. 82, s. 19 ; and 27 & 28 Viet. c. 56, s. 6. N 178 DUTIES AND SrECIAL REGULATIONS. DUTIES. £ s. d. (2) Appraisement or valuation 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 judg¬ ment of any Court of Admiralty or Vice- Admiralty. (3) Appraisement or valuation of any property made for the purpose of ascertaining the legacy or succession duty payable in respect thereof. (4) Appraisement or valuation of property of a deceased person, made for the information of an executor or other person required to record in any commissary court in Scotland an inventory of the estate of such deceased person (34 & 35 Viet. c. 103, s. 26). And see section 38. APPRENTICESHIP, instrument of. Where there is no premium or consideration . 0 2 6 In any other case— For every 5L, and also for any fractional part of 5L, of the amount or value of the premium or consideration . . . .050 Exemptions d (1) Instrument relating to any poor child appren¬ ticed 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 any Act for the regulation of parish apprentices. 1 Indentures of apprenticeship to sea-service are exempted from stamp duty. See ‘ The Merchant Shipping Act, 1854/ s. 143. DUTIES AND SPECIAL REGULATIONS. 179 SPECIAL REGULATIONS. Section 38 is printed on page 177. Instruments of Apprenticeship. 39 . Every writing relating to the service or tuition 1 of any apprentice, clerk, or servant placed with any master to learn any profession, trade, or employment, (except articles of clerkship to attorneys and others hereby specifically charged with duty), is to be deemed an instrument of apprenticeship. 40. The full sum of money, and the value of any other matter or thing, paid, given, or assigned, or secured to be paid, given, or assigned, to or for the benefit of the master with or in respect of any apprentice, clerk, or servant, (not being a person bound to serve in order to admission in any court), is to be fully and truly set forth in an instrument of apprenticeship ; and if any such 1 The words ‘ or tuition ’ are new, and were inserted to prevent evasion of the duty by means of instruments framed so as to evidence a contract by the master to teach, but none by the apprentice or clerk to serve. n 2 180 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ (2) Instrument of apprenticeship in Ireland, where the value of the premium or consideration does not exceed 10£. And see sections 3 9 and 40. ARTICLES OF CLERKSHIP whereby any person first becomes bound to serve as a clerk in order to his admission. (1) As an attorney or solicitor in any of Her Ma¬ jesty’s courts at Westminster or in Ireland, or as a proctor in the High Court of Admiralty, or any Ecclesiastical Court in England or Ireland . . . . 80 (2) As an attorney or solicitor in any of the courts of the counties palatine of Lancaster and Durham, or as a writer to the signet, or as a solicitor, agent, or attorney in the Court of Session, Justiciary, or Commission of Teinds in Scotland . . . . .60 (3) As a procurator or solicitor in any inferior court in Scotland . . . .0 And see sections 41, 42, 43, and 44. ARTICLES OF CLERKSHIP, whereby any person, having been before bound by duly stamped arti¬ cles to serve as a clerk in order to his admission in any of the courts aforesaid, and not having completed his service so as to be entitled to such admission, becomes bound afresh for the same purpose . . . . . . 0 s. d. 0 0 0 0 2 6 10 0 DUTIES AND SPECIAL REGULATIONS. 181 SPECIAL REGULATIONS. sum, or other matter or thing, be paid, given, assigned, or secured as aforesaid, and no such instrument be made, or if any such in¬ strument be made, and such sum, or the value of such other matter or thing, be not set forth therein as aforesaid, the master, and also the apprentice himself, if of full age, and any other person being a party to the contract, or by whom any such sum, or other matter or thing, is paid, given, assigned, or secured, shall forfeit the sum of twenty pounds, and the contract, and the in¬ strument (if any) containing the same, shall be null and void. Original Articles of Clerkskijp. 41- (1) Where the same articles are a qualification for the admission of any person not only as an attorney or solicitor in any of Her Majesty’s courts at Westminster, but also as an attorney or solicitor in any of the courts of the counties palatine of Lancaster and Durham, such articles are not to be charged with more than one duty of eighty pounds. (2) Where any person has become bound by duly stamped articles in order to his admission as an attorney or solicitor in any of the courts of the counties palatine of Lancaster and Durham, such articles shall, on payment of such further amount of duty as, together with the amount of duty previously paid thereon, will make up the sum of eighty pounds, be impressed with a stamp denoting the payment of such further duty, and shall thereupon be considered to be sufficiently stamped for the purpose of entitling such person to admission in any of the courts at Westminster. 42. (1) Where the same articles are a qualification for the admission of any person not only as a writer to the signet, or as a solicitor, agent, or attorney in any of the Courts of Session, Justiciary, or Commission of Teinds, but also as a procurator or solicitor in any inferior court in Scotland, such articles are not to be charged with more than one duty of sixty pounds. (2) Where any person has become bound by duly stamped 182 DUTIES AND SPECIAL REGULATIONS. DUTIES. ASSIGNMENT or ASSIGNATION. By way of security or of any security. See Mort¬ gage, &c. Upon a sale, or otherwise. See Conveyance. ASSURANCE or INSURANCE. See Policy. ATTESTED COPY. See Copy. ATTORNEY, LETTER or POWER of. See Letter of Attorney. WARRANT of. See Warrant of Attorney. AWARD in England or Ireland, and AWARD or DECREET ARBITRAL in Scotland. Where the amount or value of the matter in dis¬ pute does not exceed 51. Exceeds 51. and does not exceed 10/. „ 10Z. 55 20 Z. „ 20Z. 55 30Z. „ 30Z. 55 40Z. „ 40Z. 55 50 Z. „ 50Z. 55 100Z. „ 100Z. 55 200Z. „ 200Z. 55 500Z. „ 500Z. 55 750Z. „ 750Z. 55 1,000Z. And where it exceeds 1,000Z., and in any other case not above provided for BACK BOND. See Mortgage, &c., and section 105. BANK NOTE— For money not exceeding 1Z. Exceeding 1Z. and not exceeding 21. „ 2 Z. 55 51. „ 51. 55 10/. „ 10Z. 55 20/. 0 0 3 0 0 6 0 1 0 0 1 6 0 2 0 0 2 6 0 5 0 0 10 0 0 15 0 1 0 0 1 5 0 1 15 0 0 0 5 0 0 10 0 1 3 0 1 9 0 2 0 DUTIES AND SPECIAL REGULATIONS. 183 SPECIAL REGULATIONS. articles in order to his admission as a procurator or solicitor in any inferior court in Scotland, such articles shall, on payment of such further amount of duty as, together with the amount pre¬ viously paid thereon, will make up the sum of sixty pounds, be impressed with a stamp denoting the payment of such further duty, and shall thereupon be considered to be sufficiently stamped for entitling such person to admission as a writer to the signet, or as a solicitor, agent, or attorney in the Court of Session, Justiciary, or Commission of Teinds. 43 . Save as herein-before provided, articles of clerkship are not to be stamped at any time after the expiration of six months from the date thereof, except upon payment of penalties, as follows: (1) If brought to be stamped within one year after date, ten pounds: (2) If so brought after one year, and within five years after date,— For every complete year, and also for any additional part of a year elapsed since the date, ten pounds: (3) In every other case, fifty pounds. 44. The sum of fourteen pounds, part of the duty payable on articles of clerkship in Ireland, shall be carried to a separate account, and paid over by the Receiver General of Inland Revenue to the treasurer of the Society of King’s Inns, Dublin, to be applied by him according to the directions of the said society. Section 105 is printed opposite Mortgage. Bank Notes, Bills of Exchange , and Promissory Notes . Bank Notes. 45 . The term ‘banker’ means and includes any corporation, society, partnership, and persons, and every individual person carrying on the business of banking in the United Kingdom. 184 DUTIES AND SPECIAL REGULATIONS. DUTIES. Exceeding 20Z. and not exceeding 30 1. £ s. d. 0 3 0 0 5 0 0 8 6 And see sections 45, 46, and 47. [Note. —It is obligatory on every banker issuing bank notes to take out yearly a licence chargeable with 30Z. duty (see 55 Geo. III. c. 184, ss. 24-28 and Sched, Tit. Licence, as to Great Britain, and, as to Ireland, 5 & 6 Yict. c. 82, Sched. Tit. Certificate). As to the limita¬ tions on the issue of bank notes in England, see the Bank Charter Act—7 & 8 Yict. c. 32 ; in Ireland, see 8 & 9 Yict. c. 37 ; and in Scot¬ land, see 8 & 9 Yict. c. 38. As to licences to bankers in England to issue unstamped promissory notes and bills of exchange upon payment of a composition in lieu of the stamp duties thereon, see 9 Geo. IY. c. 23; as to Ireland, see 5 & 6 Yict. c. 82, s. 2 ; and as to Scotland, 16 & 17 Viet. c. 63, s, 7. The composition for stamp duties under the 9 Geo. IY. c. 33, s. 7, is payable half-yearly, at the rate of 3s. 6tZ. for every 100Z. of the average amount or value of the bills and notes in circulation during the preceding half-year, according to a half-yearly account to be rendered by the banker to the Commissioners of Inland Revenue.] BILL OF EXCHANGE— Payable on demand 1 .001 BILL OF EXCHANGE of any other kind whatsoever (except a Bank Note) and PROMISSORY NOTE of any kind whatsoever (except a Bank Note )— drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated in the United Kingdom : 1 Wheresoever drawn, and see section 50, DUTIES AND SPECIAL REGULATIONS. 185 SPECIAL REGULATIONS. The term 4 bank note ’ means and includes— (1) Any bill of exchange or promissory note issued by any banker, other than the G-overnor and Company of the Bank of England, for the payment of money not exceed¬ ing one hundred pounds to the bearer on demand: (2) Any bill of exchange or promissory note so issued which entitles or is intended to entitle the bearer or holder thereof, without indorsement, or without any further or other indorsement than may be thereon at the time of the issuing thereof, to the payment of money not exceeding one hundred pounds on demand, whether the same be so expressed or not, and in whatever form, and by whom¬ soever such bill or note is drawn or made. 46- A bank note issued duly stamped, or issued unstamped by a banker duly licensed or otherwise authorized to issue unstamped bank notes, may be from time to time reissued without being liable to any stamp duty by reason of such reissuing. 47. (1) If any banker, not being duly licensed or otherwise authorized to issue unstamped bank notes, issues, or causes or permits to be issued, any bank note not being duly stamped, he shall forfeit the sum of fifty pounds. (2) If any person receives or takes any such bank note in pay¬ ment or as a security, knowing the same to have been issued unstamped contrary to law, he shall forfeit the sum of twenty pounds. Bills of Exchange. General definition, 48- (1) The term ‘bill of exchange’ for the purposes of this Act includes also draft, order, cheque, and letter of credit, and any document or writing (except a bank note) entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money therein mentioned. 186 DUTIES AND SPECIAL REGULATIONS. £ s. d. Where the amount or value of the money for which the bill or note is drawn or made does not exceed 51. . • . 0 0 1 Exceeds 51. and does not exceed 10L 0 0 2 „ 10L „ 251. 0 0 3 ,, 2ol. „ 50l. 0 0 6 ,, 50l. „ 751. 0 0 9 ,, 7 5l. „ 100 l. 0 1 0 „ 100L— for every 100L and also for any fractional part of 100^., of such amount or value 0 1 0 Exemptions . 1 (1) Bill or note issued by the Governor and Com¬ pany of the Bank of England or Bank of Ireland. (2) Draft or order drawn by any banker in the United Kingdom upon any other banker in the United Kingdom, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers. (3) Letter written by a banker in the United King¬ dom to any other banker in the United King- . dom, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made, or to any person on his behalf. (4) Letter of credit granted in the United King¬ dom authorizing drafts to be drawn out of the United Kingdom payable in the United Kingdom. As to Post Office orders, sec the case of Ilea. v. M., 224. Gilchrist , Car. & DUTIES AND SPECIAL REGULATIONS. 187 SPECIAL REGULATIONS. Bills on demand . l (2) An order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or 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, is to be deemed for the purposes of this Act a bill of exchange for the payment of money on demand. (3) An order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also any order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf, is to be deemed for the purposes of this Act a bill of exchange for the payment of money on demand. Adhesive Stamps for Bills on Demand. 50. 3 The fixed duty of one penny on a bill of exchange for the payment of money on demand 2 may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the bill is signed before he delivers it out of his hands, custody, or power. Bills drawn in sets . 55. 4 When a bill of exchange is drawn in a set according to the custom of merchants, and one of the set is duly stamped, the 1 Every bill of exchange purporting to be payable at sight or on presentation, shall bear the same stamp and shall, for all purposes whatsoever, be deemed to be a bill of exchange payable on demand, any law or custom to the contrary notwithstanding (34 & 35 Yict. c. 74, s. 2). A post-dated cheque payable to order is liable to lcl. duty only. Bull v. O'Sullivan , Law Rep., G Q.B., 209. 2 Wheresoever drawn. See note to s. 51 (1) post , p. 189. 3 For s. 49 see p. 189; 4 for ss. 51 and 52 see p. 189 ; for ss. 53 and 54 see pp. 191 and 193 j and see Note on p. 188. 188 duties and special regulations. DUTIES. (5) Draft or order drawn by the Accountant Gene¬ ral of the Court of Chancery in England or £ d. Ireland. (6) Warrant or order for the payment of any an¬ nuity granted by the Commissioners for the Reduction of the National Debt, or for the payment of any dividend or interest on any share in the Government or Parliamentary stocks or funds. (7) Bill drawn by the Lords Commissioners of the Admiralty, or by any person under their au¬ thority, upon and payable by the Accountant General of the Navy. 1 (8) Bill drawn (according to a form prescribed by Her Majesty’s orders by any person duly au¬ thorized to draw the same) upon and payable out of any public account for any pay or allowance of the army or other expenditure connected therewith. (9) Coupon or warrant for interest attached to and issued with any security. 2 And see sections 48, 49, 50, 51, 52, 53, 54, and 55. [Note. —The order of sequence of the sections above referred to Las been somewhat altered in printing them on the pages opposite sub tit. ‘ Special Regulations.’ The provisions are there arranged with re¬ ference to the subject matter as follows :— 1. Provisions relating to Bills of Exchange only ; 2. Provisions relating to Promissory Notes only ; 3. Provisions relating to Bills of Exchange and Promissory Notes.] 1 This exemption is exemption (7) contained in ‘ The Stamp Act, 1870,’ as altered by s. 7 of the 35 & 36 Yict. c. 20. 2 The purpose of this exemption is explained, p. 95, ante. DUTIES AND SPECIAL REGULATIONS. 189 SPECIAL REGULATIONS. other or others of the set shall, unless issued or in some manner negotiated apart from such duly stamped bill, be exempt from duty; and upon proof of the loss or destruction of a duly stamped bill forming one of a set, any other bill of the set which has.not been issued or in any manner negotiated apart from such lost or destroyed bill may, although unstamped, be admitted in evidence to prove the contents of such lost or destroyed bill. Promissory Notes. 49. (1) The term 4 promissory note’ means and includes any document or writing (except a bank note) containing a promise to pay any sum of money. 1 (2) A note promising 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, is to be deemed for the purposes of this Act a promissory note for the said sum of money. Bills of Exchange and Promissory Notes. Bills and notes drawn or made , or purporting to be drawn or made , abroad . B2i m A bill of exchange or promissory note purporting to be drawn or made out of the United Kingdom is, for the purposes of this Act, to be deemed to have been so drawn or made, although it may in fact have been drawn or made within the United Kingdom. 51 .( 1 ) The ad valorem duties upon bills of exchange and pro¬ missory notes drawn or made out of the United Kingdom are to be denoted by adhesive stamps. 2 (2) Every person into whose hands any such bill or note comes in the United Kingdom before it is stamped shall, before he 1 This definition, it will be observed, does not include a simple I.O.U. without any promise to pay. 2 The penny duty on a bill of exchange for the payment of money on demand drawn abroad should be denoted by the ordinary inland revenue stamp, and not by the foreign bill stamp of Id. 190 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. BILL OF EXCHANGE and PROMISSORY NOTE— continued. DUTIES AND SPECIAL REGULATIONS. 191 SPECIAL REGULATIONS. presents for payment, or indorses, transfers, or in any manner negotiates, or pays such bill or note, affix thereto a proper adhesive stamp or proper adhesive stamps of sufficient amount, and cancel every stamp so affixed thereto. (3) Provided as follows : ( a) If at the time when any such bill or note comes into the hands of any bona fide holder thereof there is affixed thereto an adhesive stamp effectually obliterated, and purporting and appearing to be duly cancelled, such stamp shall, so far as relates to such holder, be deemed to be duly cancelled, although it may not appear to have been so affixed or cancelled by the proper person. (b) If at the time when any such bill or note comes into the hands of any bona fide holder thereof there is affixed thereto an adhesive stamp not duly cancelled, it shall be competent for such holder to cancel such stamp as if he were the person by whom it was affixed, and upon his so doing such bill or note shall be deemed duly stamped, and as valid and available as if the stamp had been duly cancelled by the person by whom it was affixed. (4) But neither of the foregoing provisoes is to relieve any person from any penalty incurred by him for not cancelling any adhesive stamp. Provisions for Securing the Duties . 1. Special provisions as to stamping . 53 - (1) Where a bill of exchange or promissory note has been written on material bearing an impressed stamp of sufficient amount but of improper denomination, it may be stamped with the proper stamp on payment of the duty, and a penalty of forty shillings if the bill or note be not then payable according to its tenor, and of ten pounds if the same be so payable. (2) Except as aforesaid, no bill of exchange or promissory note shall be stamped with an impressed stamp after the execution thereof. 192 DUTIES AND SPECIAL REGULATIONS. DUTIES. BILL OF EXCHANGE and PROMISSORY NOTE— continued . BILL OF LADING of or for any goods, merchandise, or effects to be exported or carried coastwise And see section 56. BILL OF SALE— Absolute. See Conveyance on Sale. By way of security. See Mortgage, &c. And see section 57. BOND for securing the payment or repayment of money or the transfer or retransfer of stock. See Mortgage, &c. BOND in relation to any annuity upon the original creation and sale thereof. See Conveyance on Sale, and section 75, DUTIES AND SPECIAL PECULATIONS. 193 SPECIAL REGULATIONS. 2 . Penalties . 54. (1) Every person who issues, indorses, transfers, negotiates, presents for payment, or pays any bill of exchange or promissory note liable to duty and not being duly stamped shall forfeit the sum of ten pounds, and the person who takes or receives from any other person any such bill or note not being duly stamped either in payment or as a security, or by purchase or otherwise, shall not be entitled to recover thereon, or to make the same available for any purpose whatever. (2j Provided that if any bill of exchange for the payment of money on demand, liable only to the duty of one penny, is pre¬ sented for payment unstamped, the person to whom it is so presented may affix thereto a proper adhesive stamp, and cancel the same, as if he had been the drawer of the bill, and may, upon so doing, pay the sum in the said bill mentioned, and charge the duty in account against the person by whom the bill was drawn, or deduct such duty from the said sum, and such bill is, so far as respects the duty, to be deemed good and valid. (3) But the foregoing proviso is not to relieve any person from any penalty he may have incurred in relation to such bill. Bills of Lading. 56 - (1) A bill of lading is not to be stamped after the execu¬ tion thereof. (2) Every person who makes or executes any bill of lading not duly stamped shall forfeit the sum of fifty pounds. Bills of Sale . 57- A copy of a bill of sale is not to be filed in any court, unless the original, duly stamped, is produced to the proper officer. Section 75 is printed opposite Conveyance, 0 194 DUTIES AND SPECIAL REGULATIONS. DUTIES. ROND, COVENANT, or INSTRUMENT of any kind £ s. d. whatsoever. (1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by ivay of sale or security ), or of any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease or tack. For a definite and certain period, so that the total amount to be ultimately pay¬ able can be ascertained jrThe same ad valorem duty as a bond or * covenant for such total amount. For the term of life or any other indefi¬ nite period. For every 51 ., and also for any fractional part of 51 ., of the annuity or sum periodically payable 1 (2) Being a collateral or auxiliary or additional or substituted security for any of the above- mentioned purposes, where the principal or primary instrument is duly stamped. Where the total amount to be ultimately payable can be ascertained 0 2 6 ' The same ad valorem duty as a bond or covenant of the same kind for such total amount. In any other case : For every 5£., and also for any fractional part of 5Z., of the annuity or sum periodically payable . . . 0 0 6 1 The duty previously, payable was 21. for every 100Z. annually payable. The new scale will be found much more gradual and f alier than the old one. DUTIES AND SPECIAL REGULATIONS. 195 SPECIAL REGULATIONS. 0 2 196 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. BOND given pursuant to the directions of any Act of Parliament, or by the directions of the Com¬ missioners of Customs or Inland Be venue, 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. Where the penalty of the bond does not [ exceed 150£. .... [ And in any other case .... The same ad valorem duty as a bond for the amount of the penalty. 0 5 0 Exemption. Bond given as aforesaid upon, or with relation to, the receiving or obtaining, or for entitling any person to receive or obtain, any drawback of any duty or duties, or part of any duty or duties, of customs or excise, for or in respect of any goods, wares, or merchandise exported or shipped to be exported from the United Kingdom to any parts beyond the seas, or upon or with relation to the obtaining of any debenture or certificate for entitling any person to receive any such drawback as aforesaid. And see section 58. BOND on obtaining letters of administration in England or Ireland, or a confirmation of testa¬ ment in Scotland . . . . 0 5 0 Exemptions. (1) Bond given by the widow, child, father, mother, brother or sister, of any common seaman, marine or soldier, slain or dying in the service of Her Majesty, her heirs or suc¬ cessors. DUTIES AND SPECIAL REGULATIONS. 197 SPECIAL REGULATIONS. Bonds given in relation to the Duties of Customs and Excise, 58. If any person required by any Act of Parliament, or by the direction of the Commissioners of Customs or Inland Revenue, or any of their officers, to give or enter into any bond for or in respect of any duties of customs or excise, or for preventing frauds or evasions thereof, or for any matter or thing relating thereto, includes in one and the same bond any goods or things belonging to more persons than one, not being co-partners or joint tenants, or tenants in common, he shall for every such offence forfeit the sum of fifty pounds. 1 [Note.— Under the provisions of the 34 and 35 Viet. c. 103, s. 14, a general bond for the due exportation of any warehoused goods liable to any duty of customs or excise, British wrought plate, or goods en¬ titled to any customs drawback on exportation, may be given in lieu of the separate bond required by s. 120 of ‘ The Customs Consolidation Act, 1853.’ ‘ Provided that before any such goods are exported the exporter or his agent shall deliver to the jDroper officer a notice, in such form as the Commissioners of Customs shall prescribe, containing an account of the particular goods to be exported by him in any particular ship under such general bond : Provided also, that no such notice shall be received and acted upon unless there be attached thereto an adhesive stamp equal in amount or value to the duty which would be payable under any Act relating to stamp duties upon a separate bond, in case the same were given for the exportation of the goods contained in such notice.’ ] ] 59-6^1 relate to the duties on the annual certificates (in the nature of licences) required to be taken out by attorneys, solici¬ tors, proctors, notaries public, writers to the signet, conveyancers, special pleaders, and equity draftsmen. The reasons for exclud¬ ing duties of this description from consideration when dealing only with stamp duties properly so termed, have been previously stated (see pp. 7 and 9). For the sake of convenience, however, the charge and sections relating to these duties have been added in the Appendix. 1 This section, so far as it relates to the customs, is repealed by the 34 and 35 Viet. c. 103 (see s. 18 and Schedule). 198 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ (2) Bond given by any person where the estate to be administered does not exceed 100L in value. d, BOND 1 of any kind whatsoever not specifically charged with any duty. Where the amount limited to be recover¬ able does not exceed 300Z. In any other case . . . . . 0 10 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, &c., and section 105. BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposi¬ tion, assignation, or tack, apparently absolute, but intended only as a security. See Mortgage, &c., and section 105. 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, where such certificate is issued for enabling any person to obtain a debenture or cer¬ tificate entitling him to receive any drawback of any duty or duties of customs, or any part thereof . . . . . .040 a no same aci valorem duty as a bond for the amount limitftfl Note. Bonds to the Crown entered into by persons licensed to sell stamps are exempted from duty (see 33 & 34 Viet. c. 98, s. 5). So also are bonds or warrants of attorney to confess judgment, executed by any High Constable or Collector, or his or their sureties (in Ireland), conditioned for duly collecting or paying any public money DUTIES AND SPECIAL REGULATIONS. 199 SPECIAL REGULATIONS. Section 105 is printed opposite Mortgage. Section 105 is printed opposite Mortgage. to the Treasurer of the County, or any Grand Jury cess, under the pro¬ visions of 6 & 7 Will. IV. c. 116, or any Act amending the same, or under the provisions of the 7 & 8 Viet. c. 106 (see 9 & 10 Viet. c. 60). 200 DUTIES AND SPECIAL PECULATIONS. DUTIES. CERTIFICATE of the registration of a design And see section 65. CHARTER of registration, 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 CHARTERPARTY, or any agreement or contract for the charter of any ship or vessel, or any memo¬ randum, 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 . And see sections 66, 67 and 68. CLARE CONSTAT. See Precept. COLLATION. See Appointment, &c., to ecclesiastical benefices. £ s. d. 5 0 0 0 5 0 0 0 6 COMMISSION granted by Her Majesty, her heirs or successors, or by any person or persons duly authorised by her or them, to any officer in the army, or in the corps of Royal Marines . . 1 10 0 COMMISSION granted by the Lords Commissioners of the Admiralty to any officer in the navy COMMISSION or DEPUTATION granted by— (1) The Commissioners of Inland Revenue (2) The Commissioners of Customs ( except the first appointment of any person to the office or cm- - ployment of outdoor officer , boatman , water¬ man , or watchman ), 35 & 36 Viet. c. 20, s. 3 1 COMMISSION OF LUNACY 0 5 0 1 10 0 0 5 0 And see ante Exemptions , sub-lit. Admission and Aitointment, p. 168. DUTIES AND SPECIAL PECULATIONS. 201 SPECIAL REGULATIONS. Certificate of Registration of a Design . 65 . Tlie duty of five pounds upon the certificate of the regis¬ tration of a design is to be denoted by a stamp to be specially appropriated for expressing and denoting the said duty. Charterparties. 66 . The duty upon an instrument chargeable with duty as a charterparty may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is last executed, or by whose execution it is completed as a binding contract. 67 . Where any document chargeable with duty as a charter- party, and not being duly stamped, is first executed out of the United Kingdom, any party thereto may, within ten days after it has been first received in the United Kingdom, and before it has been executed by any person in the United Kingdom, affix thereto an adhesive stamp denoting the duty chargeable thereon, and at the same time cancel such adhesive stamp, and the instru¬ ment with an adhesive stamp thereon so affixed and cancelled shall be deemed duly stamped. 63 . An executed instrument chargeable with duty as a charter- party, and not being duly stamped, may be stamped with an im¬ pressed stamp upon the following terms, that is to say: (1) Within seven days after the first execution thereof, on payment of the duty and a penalty of four shillings and sixpence; (2) After seven days, but within one month after the first execution thereof, on payment of the duty and a penalty of ten pounds; and shall not in any other case be stamped with an impressed stamp. 202 DUTIES AND SPECIAL REGULATIONS. COMMISSION to act as a notary public in Scotland. See Faculty. COMMISSION in the nature of a power of attorney in Scotland. See Letted or Power of Attorney. CONDITIONAL SURRENDER of any copyhold or customary estate by way of mortgage. See Mortgage, &c., and sections 105 and 110 . CONGE D’ELIRE. See Grant. CONSTAT of Letters Patent. See Exemplification. CONTRACT. See Agreement. CONTRACT NOTE—Any note, memorandum, or writing, commonly called a c contract note,’ or by whatever name the same may be designated, for or relating to the sale or purchase of any stock or marketable security 1 of the value of 51. or upwards . . . . . .001 And see section 69. CONVEYANCE or TRANSFER, whether on sale or otherwise 2 — (1) Of any stock of the governor and company of the Bank of England . .079 (2) Of any stock of the East India Company . 1 10 0 (3) Of any debenture stock or funded debt of any company or corporation. For every 100£., and also for any As to what is stock or marketable security, see interpretation of terms in section 2 of the Act, ante p. 146. As to mortgages of any stock or marketable security, see special charge, sub-tit. Mortgage. DUTIES AND SPECIAL REGULATIONS. 203 SPECIAL REGULATIONS. Sections 105 and 110 are printed opposite Mortgage. Contract Notes . 69.(1) The duty on a contract note may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the note is first executed. (2) Every person who makes or executes any contract note chargeable with duty, and not being duly stamped, shall forfeit the sum of twenty pounds. (3) No broker, agent, or other person shall have any legal claim to any charge for brokerage, commission, or agency, with reference to the sale or purchase of any stock or marketable security of the value of five pounds or upwards mentioned or referred to in any contract note, unless such note is duly stamped. 1 [78. Every instrument, and every decree or order of any Court or of any Commissioners, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, is chargeable with duty as a conveyance on the transfer of property. Provided that a conveyance or transfer made for effectuating the appointment of a new trustee is not to be charged with any higher duty than ten shillings.] 1 Reference is made to this section at the end of the charge Con¬ veyance, &c., see next page. 204 DUTIES AND SPECIAL PECULATIONS. fractional part of 100Z., of the nominal amount transferred . 0 2 6 And see section 78. 1 CONVEYANCE 2 * * * * * * * or TRANSFER on sale— Of any property (except such stock or debenture stock or funded debt as aforesaid ), Where the amount or value of the considera- tion for the sale does not exceed 51. . 0 0 6 Exceeds 5L, and does not exceed 10L . . 0 1 0 95 10/. 55 15/. . . 0 1 6 55 15/. 55 20/. . . 0 2 0 55 20/. 55 25/. . . 0 2 6 95 25/. 55 50/. . . 0 5 0 55 50/. 55 75/. . . 0 7 6 55 75/. 55 100/. . . 0 10 0 55 100/. 55 125/. . . 0 12 6 55 125/. 55 150/. . . 0 15 0 55 150/. 55 175/. . . 0 17 6 55 175/. 55 200/. . . 1 0 0 55 200/. 5> 225/. . . 1 2 6 55 225/. 55 250/. . . 1 5 0 1 See also section 12G, printed opposite Settlement. 2 Conveyance .—The terms of the pre-existing charge on conveyance on sale contained in the 13 & 14 Viet. c. 97, Sched. tit. ‘ Conveyance (repealed by the 33 & 34 Viet. c. 99), which are identical with those m the Stamp Act of 1815 (55 Geo. III., c. 184), were as follows‘ Con- veyance, whether grant, disposition, lease, assignment, transfer, re¬ lease, renunciation, or of any other kind or description whatsoever, upon the sale of any lands, tenements, rents, annuities, or other p 10 ‘ perty, real or personal, heritable or moveable, or 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 or in respect of the principal or only deed, instrument, or writing whereby the lands oi other things sold shall be granted, leased, assigned, transferred, re¬ leased, renounced, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons by his, her, or their dii ection. J. he introduction of a comprehensive definition of conveyance DUTIES AND SPECIAL REGULATIONS. 205 SPECIAL REGULATIONS. Section 78 is printed on page 203. Conveyances on Sale . Interpretation of the term . 70. The term 6 conveyance on sale’ includes every instru¬ ment, and every decree or order of any court or of any com¬ missioners, whereby any property * 1 upon the sale thereof is legally or equitably transferred to or vested in the purchaser, or any other person on his behalf or by his direction. The Consideration—Valuation Clauses. 1. Stock or marketable security . 71 . (1) Where the consideration, or any part of the considera¬ tion, for a conveyance on sale consists of any stock or marketable security, such conveyance is to be charged with ad valorem duty in respect of the value of such stock or security. 2. Security not marketable. (2) Where the consideration, or any part of the considera¬ tion, for a conveyance on sale consists of any security not being a on sale (see sect. 70), lieu of a specific enumeration of the particular modes of conveyance, has the effect of enlarging as well as simplifying the charge. A memorandum, if it operates as a conveyance, comes within the charge, and if the parties have so expressed themselves as to make it apparent, on the face of the instrument, that the writing was iuteuded to be a record of the transfer, it is immaterial whether the w'ords used be in the past tense or in the present ( Horsfall v. Hey, 2 Excli. 778; 17 Law J. N.S. Ex. 2G6). 1 Whereby any property. —The very large and comprehensive words used in the pre-existing charge on conveyance on sale (as pre¬ viously quoted), ‘ in their natural import, and according to their ordinary legal construction, include (as observed in the 3rd edition of Chitty’s Stamp Laics) every species of property.’ Nevertheless it was held, in Warren v. Howe, 2 B. & C. 281, that a judgment debt, and, on the authority of that case, in Belcher v. Sikes , G E, & 0. 234, that an interest in certain contracts, and debts due to a partnership, were 206 DUTIES AND SPECIAL REGULATIONS. Exceeds 250?., and does not exceed 2751. . . 1 7 6 „ 27 51. „ 300?. . . 1 10 0 „ 300?. For every 50?., and also for any fractional part of 50?., of such amount or value . . .050 And see sections 70, 71, 72, 73, 74, 75, 76 and 77. not property within the meaning of the clause ; so also, in Blandy v. Herbert , 9 B. & C. 396, of a policy of insurance on which no loss had occurred; and see also Lyburn v. Warrington , 1 Stark, 162. All these cases, however, which are reviewed by Pollock, C.B., in delivering judgment in P otter v. The Commissioners of Inland Eevenue , 10 Exch. at p, 157, may be considered to have been in effect overruled by sub¬ sequent decisions. The object of the alteration in the terms of the charge effected by * The Stamp Act, 1870/ in which, instead of enumerating things which are the subject of sale, the comprehensive term * * * 4 property’ is used in imposing the duty, is to obviate for the future any question relating to the particular description of the property transferred; in a word, to render the tax equal and fair in its incidence. 4 The definition of property applicable to this subject seems to he well stated by the late Chief Baron in his judgment in Potter v. The Com¬ missioners of Inland Revenue (10 Exch. at p. 156 ; 23 L. J. Ex. at p. 347), viz., 44 property is that which belongs to a person exclusive of others, and which can be the subject of bargain and sale to another ” * (per Martin, B., in delivering judgment in Dimmer Asphalte Company v. The Com¬ missioners of Inland Revenue , Law Rep. 7 Ex. at p. 515). Upon the sale thereof. — 4 The substance of the transaction is alone to be considered upon the question whether the instrument is liable to stamp duty as a conveyance on sale * (per Kelly, C.B., in delivering judgment in Christie v. The Commissioners of Inland Revenue , Law Rep* 2 Ex. at p. 50—in which case a conveyance by a retiring partner of his interest in the partnership property to the remaining partner for valuable consideration was held to be liable to conveyance duty). also Phillips v. The Commissioners of Inland Revenue , Law Rep. 2 Ex. 399, a case not distinguishable from that of Christie above cited. T he following is a reference to what have been termed the family ar¬ rangement cases Penn d. Manifold v. Diamond, 4 B. & C. 243; Blandy v. Herbert, 9 B. & C. 39G; Massy v. Nanney, 3 Bing. N. 0. 478; Marquis o/ Uiandos v. The Commissioners of Inland Revenue, G Exch. 4G4. DUTIES AND SPECIAL REGULATIONS. 207 SrECIAL REGULATIONS. marketable security, such conveyance is to be charged with ad valorem duty in respect of the amount due on the day of the date thereof for principal and interest upon such security. 3. Periodical 'payments . (a) For a definite period. 72 . (1) Where the consideration, or any part of the con¬ sideration, for a conveyance on sale consists of money payable periodically for a definite period, 1 so that the total amount to be paid can be previously ascertained, such conveyance is to be charged in respect of such consideration with ad valorem duty on such total amount. (b) In perpetuity or for indefinite period not life. (2) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically in perpetuity, or for any indefinite period not terminable with life, such conveyance is to be charged in respect of such con¬ sideration with ad valorem duty on the total amount which will or may, according to the terms of sale, be payable during the period of twenty years next after the day of the date of such instrument. (c) For any life or lives. (3) Where the consideration, or any part of the consideration, for a conveyance on sale consists of money payable periodically during any life or lives, such conveyance is to be charged in respect of such consideration with ad valorem duty on the amount which will or may, according to the terms of sale, be payable 1 The whole section should be read together, and the charge for an annuity payable in perpetuity considered the maximum. This avoids the anomaly of the charge on a reservation for a definite period exceeding twenty years being heavier than that on a reservation in perpetuity. 208 DUTIES AND SPECIAL REGULATIONS. DUTIES. CONVEYANCE or TRANSFER on sale— continued . DUTIES AND SPECIAL PECULATIONS. 209 SPECIAL REGULATIONS. during the period of twelve years next after the day of the date of such instrument. Special provisions regarding securities for periodical payments. (4) Provided that no conveyance on sale chargeable with ad valorem duty in respect of any periodical payments, 1 and con¬ taining also provision for securing such periodical payments, is to be charged with any duty whatsoever in respect of such provision, and no separate instrument made in any such case for securing such periodical payments is to be charged with any higher duty than ten shillings. Conveyance in consideration of a debt , or subject to any future payment. 73 - Where any property is conveyed to any person in con¬ sideration, 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 in¬ cumbrance 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. One consideration. Several conveyances. 74 . (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 1 A payment by instalments is a periodical payment within the meaning of this section. See Lirnmer Asphalte Company v. Commissioners of Inland Revenue , Law Rep. 7 Ex. 211. P 210 DUTIES AND SPECIAL REGULATIONS. DUTIES. CONVEYANCE or TRANSFER on sale— continued. DUTIES AND SPECIAL DEGULATIONS. 211 SPECIAL REGULATIONS. 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 consideration . Several purchasers. (2) Where property contracted to he purchased for one con¬ sideration 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 considera¬ tion, 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-purchases . (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 con¬ sequence conveyed immediately to the sub-purchaser, the con¬ veyance 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 con¬ veyance 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. (5) Where a sub-purchaser takes an actual conveyance of the p 2 212 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. CONVEYANCE or TRANSFER on sale— continued . DUTIES AND SPECIAL REGULATIONS. 213 SPECIAL REGULATIONS. 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 convey¬ ance 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. Sale of an annuity or right not before in existence. 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 conveyance, and is for all the purposes of this Act to be deemed an instrument of conveyance on sale. Adjustive Provisions. Several instruments of conveyance , the principal only to be charged ivith ad valorem duty. 76 - Where there are several instruments of conveyance for completing the purchaser’s title to the property sold, the prin¬ cipal 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 they may be liable to, but such last-mentioned duty shall not exceed the ad valorem duty payable in respect of the principal instrument. Provisions for ascertaining the Principal Instrument. 77 . (1) In the cases below specified the principal instrument is to be ascertained in the following manner:— 214 DUTIES AND SPECIAL REGULATIONS. DUTIES. CONVEYANCE or TRANSFER on sale— continued. £ s. d. CONVEYANCE or 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, &c. CONVEYANCE or TRANSFER of any kind not hereinbefore described . . . 0 10 0 And see section 78. COPY or EXTRACT (attested or in any manner authenticated) of or from— (1) An instrument chargeable with any duty. (2) An original will, testament, or codicil. (3) The probate or probate copy of a will or codicil. (4) Any letters of administration or any confirma¬ tion of a testament. (')) Any public register (except any register of births , baptisms , marriages , deaths , or burials). DUTIES AND SPECIAL REGULATIONS. 215 SPECIAL REGULATIONS. (a) Where any copyhold or customary estate is conveyed by a deed, no surrender being necessary, the deed is to be deemed the principal instrument: (b) In other cases of copyhold or customary estates, the sur¬ render or grant, if made out of court, or the memorandum thereof, and the copy of court-roll of the surrender or grant, if made in court, shall be deemed the principal instrument: (c) Where in Scotland there is a disposition or assignation executed by the seller, and any other instrument is exe¬ cuted for completing the title, the disposition or assigna¬ tion 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 instru¬ ment, and may pay the ad valorem duty thereon accordingly. Conveyances on any occasion except Sale or Mortgage, 78 . Every instrument, and every decree or order of any court or of any commissioners, whereby any property on any occasion, ex¬ cept a sale or mortgage, is transferred to or vested in any person, is chargeable with duty as a conveyance or transfer of property. Provided that a conveyance or transfer made for effectuating the appointment of a new trustee is not to be charged with any higher duty than ten shillings. Attested Copies and Extracts, 79 . An attested or otherwise authenticated copy or extract of or from— (1) An instrument chargeable with any duty; (2) An original will, testament, or codicil; (3) The probate or probate copy of a will or codicil; (4) Letters of administration or a confirmation of a testament; may be stamped at any time within fourteen days after the date 21G DUTIES AND SPECIAL REGULATIONS. DUTIES. (6) The books, rolls, or records of any court. 1 In the case of an instrument chargeable with any duty not amounting to one shilling . In any other case . Exemptions. (1) Copy or extract of or from any law proceedings. (2) Copy or extract in Scotland of or from the commission of any person as a delegate or representative to the convention of royal burghs or the general assembly or any pres¬ bytery or church court. And see section 79. COPY or EXTRACT ( certified ) of or from any register of births, baptisms, marriages, deaths, or burials Exemptions. (1) Copy or extract furnished by any clergyman, registrar, or other official person, pursuant to and for the purposes of any Act of Parlia¬ ment, or furnished to any general or super¬ intending registrar under any general regu¬ lation. (2) Copy or extract for which the person giving the same is not entitled to any fee or reward. And see section 80. COPYHOLD and CUSTOMARY ESTATES—Instru¬ ments relating thereto. Upon a sale thereof. See Conveyance on Sale. Upon a mortgage thereof. See Mortgage, &c. Upon a demise thereof. See Lease or Tack. Upon any other occasion. £ s. d. The same duty as such in¬ strument. 0 1 0 0 0 1 this means a court of judicature, and not a manorial court. DUTIES AND SPECIAL REGULATIONS. 217 SPECIAL REGULATIONS of the attestation or authentication, on payment of the duty only without any penalty. 1 2 Certified Copies and Extracts from Registers of Births , &c. 80 . 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. Copyhold and Customary Estates? 81 . (1) The copy of court-roll of a surrender or grant made out of court shall not be admissible or available as evidence of 1 The reason for confining the operation of this clause to the first four heads of charge is, that in the other two cases it is the duty of some official to see that the copy or extract is made on the proper stamp. 2 The alterations in the stamp duties on instruments relating to copyhold and customary estates made by ‘ The Stamp Act, 1870,’ had 218 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. Surrender 1 or grant 2 made out of court, or the memorandum thereof, and copy of court roll of any surrender or grant made in court . . . 0 10 0 And see sections 81, 82, 83, 84, 85, and 86. 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, &c. COVENANT in relation to any annuity upon the original creation and sale thereof. See Conveyance on Sale, and section 75. COVENANT in relation to any annuity ( except upon the original creation and sale thereof ) or to other periodical payments. See Bond, Covenant, &c. 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 mort¬ gaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid. Where the ad valorem duty in respect of the con- amount sideration or mortgage-money does not ex-j of such ad & J valorem ceed 10s. . . . • { duty. In any other case . . . . . 0 10 0 1 This includes any surrender to the use of a will. 2 Grant means what was termed in the old stamp acts voluntary grant, and does not include a grant of admittance to an heir or devisee. DUTIES AND SPECIAL REGULATIONS. 219 SPECIAL REGULATIONS. the surrender or grant, unless the surrender or grant, or the memorandum thereof, is duly stamped, of which fact the certifi¬ cate of the steward of the manor on the face of such copy shall be sufficient evidence. (2) The entry upon the court-rolls of a surrender or grant shall not be admissible or available as evidence of the surrender or grant, unless the surrender or grant, if made out of court, or the memorandum thereof, or the copy of court-roll of the surrender or grant, if made in court, is duly stamped, of which fact the certificate of the steward of the manor in the margin of such entry shall be sufficient evidence. 82. No instrument is to be charged more than once with duty by reason of relating to several distinct tenements, in respect whereof several fines or fees are due to the lord or steward of the manor. 83. (1) All the facts and circumstances affecting the liability to ad valorem duty of the copy of court-roll of any surrender or grant made in court, or the amount of ad valorem duty with which any such copy of court-roll is chargeable, are to be fully and truly stated in a note to be delivered to the steward of the manor before the surrender or grant is made. (2) Every person who, with intent to defraud Her Majesty, her heirs or successors— (a) Makes in court any surrender before such a note as afore¬ said has been delivered to the steward of the manor; (b) Being employed or concerned in or about the preparation of any such note as aforesaid, neglects or omits fully and two objects in view: 1. A measure of justice—to adjust the incidence of the tax so that transactions relating to lands held under this particular tenure should no longer be more highly taxed than those relating to freeholds. 2. The security of the revenue. The first of these is attained by alterations made in the charges under this head, which no longer include admittances or licences to demise, and the enactment contained in section 82, which settles in favour of the taxpayer what was previously a very doubtful point; the other by means of the new provisions contained in section 81, (1) and (2). 220 DUTIES AND SPECIAL REGULATIONS. CURACY ( Perpetual ), licence to hold. Nomination to. See Appointment, &c., to ecclesiastical benefices. CUSTOMARY ESTATES. See Copyhold. DEBENTURE for securing the payment or repay¬ ment of money or the transfer or retransfer of stock. See Mortgage, &c. DEBENTURE or CERTIFICATE for entitling any person to receive any drawback of auy 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 any part of the United Kingdom to any part beyond the sea. Where the drawback or bounty to be received does not exceed 10L . . . .01 Exceeds 10L and does not exceed 50 L . .02 Exceeds 50l. . . . . .05 DECLARATION of any use or trust of or concerning any property by any writing, not being a deed or will, or an instrument chargeable with ad valorem duty as a settlement . . . . 0 10 DECLARATION ( Statutory ). See Affidavit. DECREET ARBITRAL. See Award. DEED whereby any real burden is declared or created on lands or heritable subjects in Scotland. See Mortgage, &c., and section 105. DEED containing an obligation to infeft any person in heritable subjects in Scotland, under a clause of reversion, as a security for money. See Mortgage, &c., and section 105 . DUTIES AND SPECIAL REGULATIONS. 221 SPECIAL REGULATIONS. truly to state therein all the above-mentioned facts and circumstances; shall forfeit the sum of fifty pounds. Obligations imposed on the Steward of the Manor. 84. The steward of every manor shall refuse— (1) To accept in court any surrender, or to make in court any grant, until such a note as is required by the last preceding section has been delivered to him: (2) To enter on the court-rolls, or accept any presentment of, or admit any person to be tenant under or by virtue of, any surrender or grant made out of court, or any deed which is not duly stamped : And in any case in which he does not so refuse shall forfeit the sum of fifty pounds. 85 . The steward of every manor shall, within four months from the day on which any surrender or grant is made in court, make out a duly stamped copy of court-roll of such surrender or grant, and have the same ready for delivery to the person entitled thereto, and if he neglects so to do shall forfeit the sum of fifty pounds; and the duty payable in respect of such copy of court- roll shall be a debt to Her Majesty, her heirs or successors, from such steward, whether he shall have received it or not, and shall be recoverable by the summary means provided for the recovery of duties received and not applied, and if he has not received the duty the same shall also be a debt to Her Majesty, her heirs or successors, from the party entitled to such copy, and recoverable from him in manner aforesaid. The Steward may insist on Payment of his Fees and the Duty. 86 . The steward of any manor may, before he accepts in court any surrender or makes in court any grant, demand and insist on the payment of his lawful fees in relation to the surrender or grant, together with the duty payable on the copy of court-roll thereof, and may refuse to proceed in any such matter or to 222 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d, DEED containing an obligation to infeft or seize in an annuity to be uplifted out of heritable subjects in Scotland. See Bond, Covenant, &c. DEED of any kind whatsoever, not described in this schedule . . . . 0 10 0 DEFEAZANCE. Deed or other instrument of de¬ feazance of any conveyance, disposition, assigna¬ tion, or tack, apparently absolute, but intended only as a security for money or stock. See Mortgage, &c., and section 105. DELIVERY ORDER . . . .001 And see sections 87, 89, 90, and 91. DEPOSIT of title deeds. See Mortgage, &c., and section 105. DEPUTATION by the Commissioners of Inland Revenue or the Commissioners of Customs. See Commission. DEPUTATION or APPOINTMENT of a gamekeeper 0 10 0 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 there¬ by disponed, or any part thereof. See Conveyance on Sale, Mortgage, &c., and sec¬ tion 105. DISPOSITION in Scotland containing constitution of feu or ground annual right. See Conveyance on Sale, and section 72. DUTIES AND SPECIAL REGULATIONS. 223 SPECIAL REGULATIONS. deliver such copy of court-roll to any person until such fees and duty are paid. Section 105 is printed opposite Mortgage. Delivery Orders. 87 . The term delivery order’ means any document or writing entitling, or intended to entitle, any person therein named, or his assigns, or the holder thereof, to the delivery of any goods, wares, or merchandise of the value of forty shillings 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, such document or writing being signed by or on behalf of the owner of such goods, wares or merchandise, upon the sale or transfer of the property therein. 88 relates to and is printed opposite Warrant for Goods. 89 . The duty upon a delivery order may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued. 90. The duty upon a delivery order is, in the absence of any special stipulation, to be paid by the person to whom the order is given, and any person from whom a delivery order chargeable with duty is required may refuse to give it, unless or until the amount of the duty is paid to him. 91 . (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 trans¬ fer of the property in, goods, wares, or merchandise of the value 224 DUTIES AND SPECIAL PECULATIONS. DISPOSITION in security in Scotland. See Mort¬ gage, &c. DISPOSITION of any wadset, heritable bond, &c. See Mortgage, &c. DISPOSITION in Scotland of any property or of any right or interest therein not described in this schedule . . • • . 0 10 0 DOCK WARRANT. 1 See Warrant for Goods. DOCKET made on passing any instrument under the Great Seal of the United Kingdom . .020 DONATION of any ecclesiastical benefice, dignity, or promotion. See ArroiNTMENT, &c., to ecclesiastical benefices. DRAFT for money. See Bill of Exchange, and section 48. DUPLICATE or COUNTERPART of any instrument chargeable with any duty. Where such duty does not amount to 5s. . In any other case . And see section 93. The same duty as the ori¬ ginal to' strument. 0 5 0 1 See definition in section 88 printed opposite Warrant for Goods, and vide p. 9G. DUTIES AND SPECIAL REGULATIONS. 225 SPECIAL REGULATIONS. of forty shillings or upwards, unless the contrary is expressly stated therein ; and every person who— ( And see section 101. LETTER or POWER OF ATTORNEY, or COM¬ MISSION, FACTORY, MANDATE, or other in¬ strument in the nature thereof: (1) For the sole purpose of appointing or authoris¬ ing a proxy to vote at any one meeting at which votes may be given by proxy, whether the number of persons named in such in¬ strument be one or more 1 (2) By any petty officer, seaman, marine or soldier serving as a marine, or by the executors or administrators of any such person, for re¬ ceiving prize money or wages (3) For the receipt of the dividends or interest of any stock: Where made for the receipt of one payment only ..... In any other case .... 0 0 1 0 0 1 0 1 0 0 1 0 0 5 0 1 See 34 Yict. c. 4. s. 4. DUTIES AND SPECIAL REGULATIONS. 241 SPECIAL REGULATIONS. Letters or Powers of Attorney . Proxies to vote at a Meeting . 102 . 1 (1) Every letter or power of attorney for the purpose of appointing a proxy to vote at a meeting, hereby charged with the duty of one penny, is to specify the day upon which the meeting at which it is intended to be used is to be held, and is to be available only at the meeting so specified, or any adjournment thereof. (2) The said duty of one penny may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instru¬ ment is executed. (3) Every person who makes or executes, or votes or attempts to vote, under or by means of any such letter or power of attorney not being duly stamped, shall forfeit the sum of fifty pounds. (4) Every vote given or tendered under the authority or by means of any such letter or power of attorney not being duly stamped, shall be absolutely null and void. (5) And no such letter or power of attorney shall on any 1 Only so much of s. 102 as relates to powers of attorney is printed here. The section relates also to voting papers, and is printed in full opposite VOTING PAPER. 11 242 DUTIES AND SPECIAL REGULATIONS. DUTIES. (4) For the receipt of any sum of money, or any bill of exchange or promissory note for any sum of money, not exceeding 20£., or any periodical payments not exceeding the annual sum of 10 l. (not being hereinbefore charged) (5) For the sale, transfer, or acceptance of any of the Government or Parliamentary stocks or funds : Where the value of such stocks or funds does not exceed 201. In any other case .... (6) Of any kind whatsoever not hereinbefore de¬ scribed ..... Exemptions. (1) Letter or power 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 3 1. (2) Letter or power of attorney or proxy filed in the Court of Probate in England or Ireland, or in any ecclesiastical court. (3) Letter or power of attorney for voting on any election of directors of the East India Com¬ pany. And see sections 102, 103 and 104. LETTERS OF MARQUE AND REPRISAL. LETTERS PATENT. See Grant. LETTER OF REVERSION in Scotland. See Mortgage, &c., and section 105. LICENCE for Marriage. Special— In England or Ireland £ s. cf, 0 5 0 0 5 0 0 10 0 0 10 0 5 0 0 5 0 0 DUTIES AND SPECIAL EEGULATIONS. 243 SPECIAL REGULATIONS. pretence whatever be stamped after the execution thereof by any person. Powers of Attorney relating to Government Stocks. 103 . A letter or power of attorney for the sale, transfer, or acceptance of any of the Government or Parliamentary stocks or funds, duly stamped for that purpose, is not to be charged with any further duty by reason of containing an authority for the re¬ ceipt of the dividends on the same stocks or funds. Order to pay Dividends—not Power of Attorney . 104. A writing under hand only containing an order, request, or direction from the owner or proprietor of any stock to any company or to any officer of any company, or to any banker, to pay the dividends or interest arising from such stock to any person therein named, is not chargeable with duty as a letter or power of attorney. 244 DUTIES AND SPECIAL REGULATIONS. DUTIES. Not special— In England .... LICENCE under the seal 1 of any archbishop, bishop, chancellor, or other ordinary, or by any ecclesias¬ tical court in England or Ireland, or by any presbytery or other ecclesiastical power in Scot¬ land : (1) To hold the office of lecturer, reader, chap-' lain, church clerk, chapel clerk, parish clerk, or sexton .... (2) For licensing a building for the performance of divine service within an ecclesiastical district formed under the provisions of The New Parishes Act .... (3) For licensing any chapel for the solemniza- • tion of marriages therein, pursuant to the provisions of the Act 6 & 7 Will. 4. c. 85. (4) For licensing or authorising any matter re¬ lating to a consecrated building or ground, or anything to be constructed, set up, taken down, or altered therein, or to be removed therefrom . (5) For any other purpose (except a licence to hold a peipetual curacy) £ s. d. 0 10 0 0 10 0 2 0 0 Exemptions. (1) Licence granted to any spiritua person to per¬ form divine service in any building approved by the archbishop or bishop in lieu of any church or chapel whilst the same is under repair or is rebuilding, or in any building so approved for the convenience of the inha- 1 Obs,— A licence for non-residence under 1 & 2 Viet. c. 106, s. 43, as not under seal, but under hand only, is not within this charge. DUTIES AND SPECIAL REGULATIONS. 245 SFECIAL REGULATIONS. 24G DUTIES AND SPECIAL REGULATIONS. bitants of a parish resident at a distance from the church or consecrated chapel. (2) Licence to a stipendiary curate, wherein the annual amount of the stipend is specified. (3) Licence for the purpose of authorising or en¬ abling any person to preach or exercise any other spiritual function, not being a licence to hold the office of lecturer, reader, or chap¬ lain, and there being no salary or emolument for or attached to the exercise of the func¬ tion for which such licence is granted. LICENCE to act as a notary public. See Faculty. LICENCE to use surname or arms. See Grant. MARRIAGE CONTRACT. See Settlement. MARRIAGE LICENCE. See Licence. d 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 or Ireland : Where the instrument registered is charge- r able with any duty not amounting to - 2s. 6cl. . . . . . . In any other case .... MORTGAGE, 1 BOND, DEBENTURE, COVENANT, The same duty as the re¬ gistered in¬ strument. 0 2 6 WARRANT OF ATTORNEY to confess and enter up judgment, and FOREIGN SECURITY of any kind. (1) Being the only or principal or primary security for— 1 In lien of the stamp duty payable under ‘ The Stamp Act, 1870, there shall be charged upon— Mortgage of any stock or marketable security:— For every 5,000Z., and also for any fractional part of 5,000Z., of the amount secured .... 10s. DUTIES AND SPECIAL REGULATIONS. 247 SPECIAL REGULATIONS. Mortgages, t£c. Interpretation of the Term. 10 The term 6 mortgage’ means a security by way of mort¬ gage for the payment of any definite and certain sum of money advanced or lent at the time, or previously due and owing, or And no release or discharge of any such mortgage shall be chargeable with any ad valorem duty. This Act and ‘ The Stamp Act, 1870,’ shall be read and construed together as one Act. (See 34 Viet. c. 4, ss. 5 & 6.) 248 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ 5 . d, The payment or repayment of money not exceeding 2 51. • • 0 0 8 Exceeding 25?. and not exceedin g 50 1. . 0 1 3 55 50 1. 55 100 1. . 0 2 6 55 100L 55 150 1. . 0 3 9 55 150 1. 55 200 1. . 0 5 0 55 200 1. 55 250 l. . 0 6 3 55 250 l. 55 300 1. . 0 7 6 55 300 l. For every 100 L, and also for any fractional part of 100?., of such amount • 0 2 6 1 (2) Being a collateral, or auxiliary, or additional, or substituted security, or by way of further assurance for the above-mentioned purpose, where the principal or primary security is duly stamped : For every 100?., and also for any fractional part of 100?., of the amount secured . 0 0 6 2 (3) Transfer, Assignment, Disposition, or As¬ signation of any mortgage, bond, debenture, covenant, or foreign security, or of any money or stock secured by any such instrument, or 1 The nature and incidence of the pre-existing charge on securities of this kind, the nature of the alteration effected by ‘ The Stamp Act, 1870 ’ therein, and the reasons for the alteration, were thus ex¬ plained in a Paper headed 1 Copy of an Explanation of Modifications of Law in the Stamp Duties Bill’ laid before the House of Commons whilst the Bill was under consideration.—‘ Securities of this kind, with the exception of warrants of attorney, are now chargeable with the same ad valorem duty as original securities, until the duty amounts to 35s., or, in other words, until the amount secured exceeds 1,400?., but if the amount secured exceeds 1,400?. then the duty is 35s. only. The consequence is, that in small cases a double ad valorem duty is payable, whilst in large cases that charge is avoided. It is proposed that in future these securities shall be charged with a uniform and unlimited duty of 6d. per 100?. This will be a relief from DUTIES AND SPECIAL REGULATIONS. 249 SPECIAL REGULATIONS. forborne to be paid, being payable, or 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 ad¬ vanced or due, or without, as the case may be; And includes— 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 con¬ tained 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, intended only as a security, and redeemable before the sale or other disposal thereof, either by express stipulation or otherwise, except where such conveyance is made for the benefit of creditors generally, or for the the present duty in all cases in which the amount secured does not exceed 7,000Z., but in other cases an additional charge at a very trifling rate. This principle has already been adopted by the Legislature with reference to transfers of securities which, until the passing of 28 & 29 Viet. c. 96, s. 17, were chargeable, in the same way as collateral secu¬ rities, with double ad valorem duty in small cases, and with 35 s. in large cases. Warrants of attorney, given as collateral securities, are now exceptionally chargeable with a uniform duty of 5s. They are not of frequent occurrence, but the case is anomalous, and it is thought that all securities of the same kind should be charged in the same way.’ 2 Unless made on a settlement or on the appointment of a new trustee, in which case the enactment is governed by section 78 or section 126, as the case may be. 250 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ s. d. by any warrant of attorney to enter up judg¬ ment, or by any judgment: For every 100£., and also for any fractional part of 100£., of the amount transferred, assigned, or disponed . . .006 The same duty And also where any further money is as a P rin . ci - added to the money already secured . fosuXfS tlier money. (4) Reconveyance, Release, 1 Discharge, Surrender, Resurrender, Warrant to Vacate, 2 * 4 or Re¬ nunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured: For every 100£., and also for any fractional part of 100£., of the total amount or value of the money at any time secured . 0 0 6 And see sections 105, 106, 107, 108, 109, 110, 111, 112, 113, 114 and 115. 1 Obs.— The ad valorem reconveyance duty is not chargeable when only a portion of the mortgaged property is released from the mortgage, or when a portion of the debt is paid off. 4 he warrant to vacate a conditional surrender, where freeholds and DUTIES AND SPECIAL REGULATIONS. 251 SPECIAL REGULATIONS. benefit of creditors specified who accept the provision made for payment of their debts in full satisfaction thereof, or who exceed five in number: Also any defeazance, letter of reversion, back bond, decla¬ ration 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, 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 se¬ curity : And also any deed whereby a real burden is declared or created on lands or heritable subjects in Scotland. Securities for the transfer or re-transfer of Stock . 106 . A security for the transfer or re-transfer of any stock is to be charged with the same duty as a similar security for a sum of money equal in amount to the value of such stock; and a transfer, assignment, disposition, or assignation of any such se¬ curity, and a re-conveyance, release, discharge, surrender, re¬ surrender, warrant to vacate, or renunciation of any such security, shall be charged with the same duty as an instrument of the same description relating to a sum of money equal in amount to the value of such stock. Securities for future Advances. 107 . (1) A security for the payment or repayment of money, to be lent, advanced, or paid, or which may become due upon an copyholds are mortgaged together and the conditional surrender of the copyholds is, under section 110 (2), not liable to ad valorem duty, does not fall within this charge, or any other. 0^9 HO mi DUTIES AND SPECIAL REGULATIONS. DUTIES. £ cl. MORTGAGE, BOND, DEBENTURE, COVENANT, WARRANT OF ATTORNEY to confess and enter up judgment, and FOREIGN SECURITY of any kind— Continued . DUTIES AND SPECIAL REGULATIONS. 253 SPECIAL REGULATIONS. account current, either with or without money previously due, is to be charged, where the total amount secured or to be ultimately recoverable is in any way limited, with the same duty as a security for the amount so limited. (2) Where such total amount is unlimited, the security is to be available for such an amount only as the ad valorem duty impressed thereon extends to cover. (3) Provided that no money to be advanced for the insurance of any property comprised in any such security against damage by fire, or for keeping up any policy of life insurance comprised in such security, or for effecting in lieu thereof any new policy, or for the renewal of any grant or lease of any property comprised in such security upon the dropping of any life whereon such pro¬ perty is held, shall be reckoned as forming part of the amount in respect whereof the security is chargeable with ad valorem duty. Securities for Repayment by Rent-charge , Annuity , &c . 108. A security for the payment of any rent-charge, annuity, or periodical payments, by way of repayment, or in satisfaction or discharge of any loan, advance, or payment intended to be so repaid, satisfied, or discharged, is to be charged with the same duty as a similar security for the payment of the sum of money so lent, advanced, or paid. Transfers and Further Charges. 109 . No transfer of a duly stamped security, and no security by way of further charge for money or stock, added to money or stock previously secured by a duly stamped instrument, is to be charged with any duty by reason of containing any further or additional security for the money or stock transferred or pre¬ viously secured, or the interest or dividends thereof, or any new covenant, proviso, power, stipulation or agreement in relation thereto, or any further assurance of the property comprised in the transferred or previous security. 254 DUTIES AND SPECIAL REGULATIONS. DUTIES. £ *. d. MORTGAGE, BOND, DEBENTURE, COVENANT, WARRANT OF ATTORNEY to confess and enter up judgment, and FOREIGN SECURITY of any kind — Continued. DUTIES AND SPECIAL REGULATIONS. £0 0 SPECIAL REGULATIONS. Mortgages of Cojpyholcls. 110 . (1) Where any copyhold or customary lands or heredi¬ taments are mortgaged alone by means of a conditional surrender or grant, the ad valorem duty is to be charged on the surrender or grant, if made out of court, or the memorandum thereof, and on the copy of court roll of the surrender or grant, if made in court. (2) Where any copyhold or customary lands or hereditaments are mortgaged, together with other property, for securing the same money or the same stock, the ad valorem duty is to be charged on the instrument relating to the other property, and the surrender or grant, or the memorandum thereof, or the copy of court roll of the surrender or grant, as the case may be, is to be charged with duty as if the surrender or grant were not made upon a mortgage, but such last-mentioned duty shall not exceed the said ad valorem duty. Mortgage with Conveyance of Equity of Redemption not to a Purchaser. 111 . An instrument chargeable with ad valorem duty as a mortgage is not to be charged with any other duty by reason of the equity of redemption in the mortgaged property being there¬ by conveyed or limited in any other manner than to, or in trust for, or according to the direction of, a purchaser. Mortgages to Benefit Building Societies. 112 . The exemption from stamp duty conferred by the Act of the 6 & 7 Will. 4, c. 32, for the regulation of benefit building societies, shall not extend to any mortgage to be made after the passing of this Act, except a mortgage by a member of a benefit building society for securing the repayment to the society of money not exceeding five hundred pounds. Foreign Securities. 113. 1 * The term 6 foreign security’means and includes every security for money by or on behalf of any foreign or colonial 1 Section 2 of 34 Viet. c. 4, substituted by section 1 of that Act for section 113 of ‘The Stamp Act, 1870.’ 25G DUTIES AND SPECIAL REGULATIONS. DUTIES. MORTGAGE, BOND, DEBENTURE, COVENANT, WARRANT OF ATTORNEY to confess and enter up judgment, and FOREIGN SECURITY of any kind— Continued . MUTUAL DISPOSITION or Conveyance in Scotland. See Exchange or Excambion. NOTARIAL ACT of any kind whatsoever ( except a protest of a bill of exchange or promissory note or any notarial instrument to be expeded and recorded in any register of sasines) And see Protest, Seisin, and section lid. ORDER for the payment of money. See Bill of Exchange, and section 48. PARTITION or DIVISION—Instruments effecting. In the case specified in section 94, see that sec¬ tion. In any other case .... PASSPORT ...... PERPETUAL CURACY. See Aitointment, &c., to Ecclesiastical Benefices. DUTIES AND SPECIAL REGULATIONS. 257 SPECIAL REGULATIONS. state, government, municipal body, corporation, or company, bearing date or signed after the third day of June one thousand eight hundred and sixty-two (except an instrument chargeable with duty as a bill of exchange or promissory note)— (1) Which is made or issued in the United Kingdom ; or (2) Which, the interest thereon being payable in the United Kingdom, is assigned, transferred, or in any manner negotiated in the United Kingdom. 114;. 1 Every person who in the United Kingdom makes, issues, assigns, transfers, or negotiates any foreign security not being duly stamped, shall forfeit the sum of twenty pounds. 115 . The Commissioners may at any time, without reference to the date thereof, allow any foreign security to be stamped without the payment of any penalty, upon being satisfied, in any manner that they may think proper, that it was not made or issued, and has not been transferred, assigned, or negotiated within the United Kingdom, and that no interest has been paid thereon within the United Kingdom. Notarial Acts. 116. The duty upon a notarial act, and upon the protest by a notary public of a bill of exchange or promissory note, may be denoted by an adhesive stamp, which is to be cancelled by the notary. Section 48 is printed opposite Bill of Exchange. Section 94 is printed opposite Exchange. 1 Section 3 of 34 Viet. c. 4, substituted by section 1 of that Act for section 114 of ‘ The Stamp Act, 1870.’ S 258 DUTIES AND SPECIAL REGULATIONS. DUTIES. POLICY OF INSURANCE— (1) Upon any life or lives, or upon any event or contingency relating to or depending upon any life or lives (except for the payment of money upon the death of any person only from accident or violence , or otherwise than from a natural cause ): Where the sum insured does not exceed 10 1. Exceeds 102., but does not exceed 2 51. Exceeds 252., but does not exceed 5001.: For every full sum of 50 1., and also for any fractional part of 502., of the amount insured Exceeds 5002., but does not exceed 1,0002.: For every full sum of 1002., and also for any fractional part of 1002., of the amount insured Exceeds 1,0002. : For every full sum of 1,0002., and also for any fractional part of 1,0002., of the amount insured (2) For any payment agreed to be made upon the death of any person, only from accident or violence, or otherwise than from a natural cause, or as compensation for personal injury, or by way of indemnity against loss or damage of or to any property And see sections 117, 118, and 119. £ . d. 0 0 1 0 0 3 0 0 6 0 1 0 0 10 0 0 0 1 POLICY of SEA INSURANCE— (1) For or upon any voyage : In respect of every full sum of one hundred pounds and in respect of any fractional part of one hundred pounds thereby insured . 0 0 3 DUTIES AND SPECIAL REGULATIONS. 259 SPECIAL REGULATIONS. Policies of Insurance. 1. Other than Sea Insurance . l * * * * 117 . (1) The term ‘insurance’ includes assurance, and the term 6 policy ’ includes every writing whereby any contract of insurance is made, or agreed to be made, or is evidenced. (2) See post , sub-tit. Sea Insurance. 118 . Every person who— (1) Receives, or takes credit for, any premium or considera¬ tion for any contract of insurance, and does not, within one month after receiving, or taking credit for, such premium or consideration, make out and execute a duly stamped policy of such insurance ; (2) Makes, executes, or delivers out, or pays or allows in account, or agrees to pay or allow in account, any money upon or in respect of, any policy which is not duly stamped ; shall forfeit the sum of twenty pounds. 119 . (1) The duties imposed by this Act upon policies of in¬ surance may be denoted by adhesive stamps, or partly by adhesive and partly by impressed stamps. (2) When the whole or any part of the duty upon a policy of insurance is denoted by an adhesive stamp, such adhesive stamp is to be cancelled by the person by whom the policy is first executed. (3) In default of such cancellation, the person making the in¬ surance shall forfeit the sum of twenty pounds. 2. Policies of Sea Insurance. Interpretation of Terms. [4. The expression 6 sea insurance ’ means any insurance (in¬ cluding re-insurance), made upon any ship or vessel, or upon the 1 The provisions of ‘ The Stamp Act 1870 ’—with the exception of s. 117 (2), which was intended to supply the hiatus which would be made in the 30th Viet. c. 23, s. 9, by the repeal by the 33 and 34 Yict. c. 99 of s. 15 of 28 and 29 Viet. c. 96, and which must be read as a sub¬ stitution for the second exemption from the operation of the general s 2 2G0 DUTIES AND SPECIAL REGULATIONS. (2) For time: In respect of every full sum of 100L and in respect of any fractional part of 100£. thereby insured— Where the insurance shall be made for any time not exceeding six months . .003 Where the insurance shall be made for any time exceeding six months and not ex¬ ceeding twelve months . . .006 But if the separate and distinct interests of two or more persons shall be insured by one policy for a voyage or for time, then the duty of threepence or the duty of threepence or sixpence, as the case may require, shall be charged thereon in respect of every full sum of 100L and every fractional part of 100L thereby insured upon any separate or distinct in¬ terest. * 1 prohibition from stamping policies of sea insurance contained in s. 9 of the 30th Viet. c. 23, and accordingly is so printed, post p. 205 do not apply to policies of sea insurance. (See 33 and 34 Viet. c. 97, s. 117 (1).) 1 The enactments relating to the duties on policies of sea insurance are contained in the 30 Viet. c. 23, with the exception of the charge on foreign policies and permission to stamp them within a limited time contained in s. 117 (2) of ‘ The Stamp Act, 1870.’ DUTIES AND SPECIAL REGULATIONS. 261 SPECIAL REGULATIONS. machinery, tackle, or furniture of any ship or vessel, or upon any goods, merchandise, or property, of any description whatever, on board of any ship or vessel, or upon the freight of or any other interest which may be lawfully insured in or relating to any ship or vessel; and the word 6 policy ’ means any instrument whereby a contract or agreement for any sea insurance is made or entered into (30 Viet. c. 23, s. 4).] Foreign Policies . A policy made or executed out of, but being in any manner enforceable within, the United Kingdom, is to be charged with duty (33 & 34 Viet. c. 97, s. 117 (2).) Stamped forms of Policies , and Office for Distribution, The Commissioners shall provide blank policies, 1 printed on paper, in the form set forth in Schedule (E.), and stamped to denote the duty payable; and any person may buy such blank policies, stamped with the duty which he may require, at the price of such duty: Before any such stamped blank policies shall be issued, and be¬ fore any vellum, parchment, or paper which may be brought to be stamped shall be delivered out stamped by any officer of Inland Revenue, he shall mark or write thereon the day, month, and year of such issue or delivery, and if he wilfully neglect so to do he shall forfeit the sum of one hundred pounds (30 Viet. c. 23, s. 5). The Commissioners shall keep an office 2 within the city of London for the distribution of blank policies, stamped as afore¬ said, to persons carrying on the business of insurance within the said city, and purchasing the same, subject to the usual allowance made on purchase of stamps (s. 6). 1 A form of policy as set forth in Schedule (E.) to the 30 Viet. c. 23, is given in the Appendix. 2 This office is at Great Winchester Street Buildings, London Wall. 262 DUTIES AND SPECIAL REGULATIONS DUTIES. POLICY of SEA INSURANCE— Continued. £ s. d DUTIES AND SPECIAL REGULATIONS. 263 SPECIAL REGULATIONS. Every Insurance to be expressed in a Policy specifying certain particulars. No contract or agreement for sea insurance (other than such insurance as is referred to in the fifty-fifth section of ‘The Merchant Shipping Act Amendment Act, 1862,’) shall he valid unless the same is expressed in a policy; and every policy shall specify the particular risk or adventure, the names of the sub¬ scribers or underwriters, and the sum or sums insured; and in case any of the above-mentioned particulars shall be omitted in any policy, such policy shall be null and void to all intents and purposes (s. 7). No Insurance to exceed Twelve Months. No policy shall be made for any time exceeding twelve months, and every policy which shall be made for any time exceeding twelve months shall be null and void to all intents and purposes (s. 8). Policies Invalid if not duly Stamped. No policy shall be pleaded or given in evidence in any Court, or admitted in any Court to be good or available in law or in equity, unless duly stamped (s. 9). Prohibition against Stamping Policies after Execution , except in certain Cases. It shall not be lawful for the Commissioners or any officer of Inland Revenue to stamp any policy at any time after it is signed or underwritten by any person, on any pretence whatever, except in the two cases following, that is to say: (1) Any policy of mutual assurance having a stamp or stamps impressed thereon may, if required, be stamped with an additional stamp or stamps, provided that at the time such additional stamp or stamps shall be required the policy shall not have been signed or underwritten to an amount exceeding the sum or sums which the stamp or stamps previously impressed thereon will warrant (s. 9). 264 DUTIES AND SPECIAL REGULATIONS. DUTIES. POLICY of SEA INSURANCE- Continued . DUTIES AND SPECIAL PECULATIONS. 265 SPECIAL REGULATIONS. (2) A policy made or executed out of, but being in any manner enforceable within, the United Kingdom, may be stamped at any time within two months after it has been first received in the United Kingdom on payment of the duty only (33 & 34 Viet. c. 97 s. 117 (2)). Alterations in Policies . Nothing in this Act shall extend or be construed to extend to prohibit the making of any alteration which may lawfully be made in the terms and conditions of any policy after the same shall have been underwritten ; provided that such alteration be made before notice of the determination of the risk originally insured, and that it shall not prolong the time covered by the insurance thereby made beyond the period of six months in the case of a policy made for a less period than six months, or beyond the period allowed by this Act in the case of a policy made for a greater period than six months, and that the articles insured shall remain the property of the same person or persons, and that no additional or further sum shall be insured by reason or means of such alteration (30 Viet. c. 23, s. 10). 1 Policies for a Voyage and also for Time . Where any sea insurance is made for a voyage and also for time, or to extend to or cover any time beyond twenty-four hours after the ship shall have arrived at her destination and been there moored at anchor, the policy shall be chargeable with duty as a policy for a voyage, and also with duty as a policy for time (s. 11). Insurance by Gamers . Where any carrier by sea or other person shall, in con¬ sideration of any sum of money paid or to be paid for additional freight or otherwise, agree to take upon himself any risk attend¬ ing goods, merchandise, or property of any description whatever while on board any ship or vessel, or engage to indemnify the 1 This section is, in substance, a re-enactment of s. 13 of the 35 Geo. 3, c. 03, altered so as to conform to the existing charge. As to the effect of the stamp laws upon alterations in policies of sea insurance, see A mould on Marine Insurance , Part 1, cap. 5, p. 260, 3rd Edition. 266 DUTIES AND SPECIAL REGULATIONS. DUTIES. 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Just Published, in One Vol., post 8vo., 8s. cloth. THE LAW RELATING TO BILLS OF SALE, with Notes upon Fraudulent Assignments and Preferences, and the Doctrine of Reputed Ownership in Bankruptcy ; and an Appendix of Statutes, Precedents, and Forms. By Stuart Macaskie, of Gray’s Inn, Barrister-at-Law. “Mr. Macaskie appears to us to be facile pr in ceps. His endeavour has been to produce an exhaustive text-book upon the whole law relating to Bills of Sale.” — Solicitors ’ Journal. “ The only possible way to understand the new Act of the present year, the language of which is in many cases ex¬ tremely ambiguous, is to read it along with and by the side of the Act of 1878. This is the plan adopted by Mr. Macaskie. Mr. Macaskie seems to have devoted great attention to his work, and his criticisms and explanations appear correct .”—Law Times. Shelford’s Succession, Probate and Legacy Duties. 2nd Edition. 12mo. 16s. cloth. 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