Probate and Legacy Duties Act 1808

The SCHEDULE to which this Act refers.

SCHEDULE

• PART THE FIRST :

  Containing the Duties on ADMISSIONS to Offices, &c. ; on Instruments of CONVEYANCE, CONTRACT, OBLIGATION, and SECURITY for Money ; on DEEDS in general ; and on other INSTRUMENTS, Matters, and Things not falling under either of the Two following Heads.

• PART THE SECOND :

  Containing the Duties on LAW PROCEEDINGS, or Proceedings in the Admiralty and Ecclesiastical Courts, and in the several Courts of Law and Equity at Westminster, and other Courts in Great Britain, and in the Offices belonging thereto, and before the Lord High Chancellor or the Lord Keeper or Commissioners for the Custody of the Great Seal, in Matters of Bankruptcy and Lunacy.

• PART THE THIRD :

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

PART THE FIRST.	Duty.
	£	s.	d.
ADMISSION of any Person to act as an Advocate in any of the Ecclesiastical Courts, or in the High Court of Admiralty, in England; or in any of the Courts of Justice in Scotland.	40	0	0
Exemptions from the preceding and all other Stamp Duties.
Where an Advocate, admitted in one Court in England, shall be admitted as an Advocate in any other Court in England; or being admitted in one Court in Scotland, shall be admitted as an Advocate in any other Court in Scotland; his latter Admission shall be free of Duty, provided he shall have paid the proper Stamp Duty on his former Admission, according to the Laws then in force.
ADMISSION of any Person to the Degree of a Barrister at Law, in either of the Inns of Court in England; for the Register or Entry thereof	50	0	0
ADMISSION of any Person to act as an Attorney, Solicitor, or Proctor, in any Court in England; or as a Sworn Clerk, Side Clerk, Clerk in Court, or other Clerk or Officer in any Court in England, whose Business and Emoluments (like those of an Attorney or Solicitor) shall depend upon his being retained and employed by Clients or Suitors, and shall therefore be wholly uncertain in Amount :	20	0	0
Exemptions from the preceding and all other Stamp Duties.
Where any Person, duly admitted an Attorney in either of His Majesty's Courts at Westminster, or in either of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, shall be also admitted to act as an Attorney in any other of the said Courts, or in any inferior Court of Law, or as a Solicitor in any Court of Equity, in England, the latter Admission shall be free of Duty:
And where any Person duly admitted a Solicitor in the Court of Chancery or Exchequer at Westminster, or in either of the Courts of the Great Sessions in Wales, or of the Duchy of Lancaster, or of the Counties Palatine of Chester, Lancaster, and Durham, shall be also admitted to act as a Solicitor in any other of the said Courts, or in any inferior Court of Equity, or as an Attorney in any Court of Law in England, the latter Admission shall be free of Duty :
Provided such Attorney or Solicitor shall have paid the proper Stamp Duty on his former Admission, according to the Laws then in force.
But in all Cases not expressly exempted the said Duty is to be paid on every Admission of the same Person.
ADMISSION of any Person to act as a Writer to the Signet, or as a Solicitor, Agent, Attorney, or Procurator, in any Court in Scotland; or as a Clerk or Officer in any Court of Scotland, whose Business and Emoluments (like those of a Solicitor) shall depend upon his being retained and employed by Clients or Suitors, and shall therefore be wholly uncertain in Amount :	20	0	0
And where any Person shall be admitted to act as a Solicitor or Agent in the Court of Session, Justiciary, or Commission of Teinds in Scotland, who shall not have served an Apprenticeship for Five Years to a Writer to the Signet, or to a Solicitor or Agent, under regular Articles or Indentures of Clerkship or Apprenticeship, which shall have paid the Stamp Duty payable by Law for the same at the Date thereof; his Admission shall be charged with a further Duty of	55	0	0
And where any Person shall be admitted to act as a Procurator or Solicitor in the High Court of Admiralty in Scotland, the Commissary Court at Edinburgh, or any inferior Court in Scotland, who shall not have served an Apprenticeship for Five Years to a Writer to the Signet, or to a Solicitor, Agent, or Procurator, under regular Articles or Indentures of Clerkship or Apprenticeship, which shall have paid the Stamp Duty payable by Law for the same at the Date thereof) his Admission shall be charged with a further Duty of Exemptions from the preceding and all other Stamp Duties.	25	0	0
Exemptions from the preceding and all other Stamp Duties.
Where any Person, duly admitted a Writer to the Signet, or a Solicitor, Agent, or Attorney, in either of the Courts of Session, Justiciary, Exchequer, or Commission of Teinds, shall be also admitted to act in either of those Capacities in any other or others of the same Courts; his latter Admission shall be free of Duty:
Where any Person, duly admitted a Solicitor or Procurator in the High Court of Admiralty, or in the Commissary Court at Edinburgh, shall be also admitted a Solicitor or Procurator in the other of those Courts; his latter Admission shall be free of Duty:
And where any Person, duly admitted a Solicitor or Procurator in any of the inferior Courts in Scotland, shall be also admitted a Solicitor or Procurator in any other or others of the same Courts; his latter Admission shall be free of Duty:
Provided in each of the foregoing Cases the proper Stamp Duty shall have been paid on the former Admission of such Person, according to the Laws then in force.
But in all Cases not expressly exempted the said Duty is to be paid on every Admission of the same Person.
ADMISSION of any Person as a Master in Ordinary in Chancery, or as-one of the Six Clerks, or one of the Cursitors, of the Court of Chancery in England; or as a Sworn Clerk, Side Clerk, Clerk in Court, or other Clerk or Officer whatsoever, in any Court in Great Britain, who must necessarily be employed to do certain official Business, and whose Emoluments shall therefore be so far fixed and certain ;
Where the Salary, Fees, and Emoluments of the Office or Appointment shall not amount to 50l. per Annum :	1	10	0
And where the same shall amount to 50l. and not amount to 100l. per Annum	3	0	0
And where the same shall amount to 100l. and not amount to 200l. per Annum	5	0	0
And where the same shall amount to 200l. and not amount to 300l. per Annum	10	0	0
And where the same shall amount to 300l. and not amount to 500l. per Annum	20	0	0
And where the same shall amount to 500l. and not amount to 750l. per Annum	30	0	9
And where the same shall amount to 750l. and not amount to 1,000l. per Annum	40	0	0
And where the same shall amount to 1,000l. and not amount to 1,500l. per Annum	50	0	0
And where the same shall amount to 1,500l. and not amount to 2,000l. per Annum	75	0	0
And where the same shall amount to 2,000l. and not amount to 3,000l. per Annum	100	0	0
And where the same shall amount to 3,000l. or upwards per Annum	150	0	0
The said Fees and Emoluments to be estimated according to the Average Amount thereof for Three Years preceding, if practicable; and if not, according to the best Information that can be obtained.
Exemptions from the preceding and all other Stamp Duties.
Where any Officer shall be admitted annually, every Admission after the first shall be free of Duty, provided the proper Duty shall have been paid on his first Admission:
All Admissions of Officers, proceeding upon any Grants of or Appointments to Offices, which shall be charged with the Duties herein-after mentioned.
But in all Cases not expressly exempted the proper Duty is to be paid on every Admission of the same Person.
ADMISSION of any Person to act as a Notary Public. See FACULTY.
ADMISSION of any Person to be a Member of either of the Four Inns of Court in England	20	0	0
ADMISSION of any Person to be a Member of either of the Societies commonly called Inns of Chancery in England	3	0	0
ADMISSION of any Person to be a Fellow of the College of Physicians in England or Scotland	20	0	0
ADMISSION or Licence of any Person, by the College of Physicians in England, to exercise the Faculty of Physic in the City of London and within Seven Miles thereof	10	0	0
ADMISSION or Matriculation of any Person in either of the Universities in England	0	10	0
ADMISSION of any Person to the Degree of a Bachelor of Arts in either of the Universities in England, for the Register or Entry thereof,
If conferred in the ordinary Course of the University	3	0	0
If conferred by special Grace, or Royal Mandate, or by reason of Nobility, or otherwise out of the ordinary Course	5	0	0
ADMISSION of any Person to any other Degree in either of the Universities in England, for the Register or Entry thereof,
If conferred in the ordinary Course of the University	6	0	0
If conferred by special Grace, or Royal Mandate, or by reason of Nobility, or otherwise out of the ordinary Course, conferring any Right of Election in such University	10	0	0
ADMISSION of any Person to the Degree of Doctor of Medicine in either of the Universities in Scotland	10	0	0
Note.—The said herein-before mentioned Duties on Admissions are, in all Cases not expressly provided for, to be charged on the Instruments of Admission delivered to the Persons admitted, by whatsoever Name the same may be called, if there be any such; or if not, on the Register, Entry, or Memorandum of each Admission, in the Rolls, Books, or Records of the Court, College, Inn, or Society, in which the Admission shall be made ; or for want thereof, on the Rescript or Warrant for such Admission.
ADMISSION of any Person into any Corporation or Company in any City, Borough, Burgh, or Town Corporate in Great Britain; for the Register, Entry or Memorandum thereof, in the Court Book, Roll, or Record of such Corporation or Company;
Where the Admission shall be in respect of Birth, Apprentice ship, or Marriage	1	0	0
And where the same shall be upon any other Ground	2	0	0
Exemptions from the preceding and all other Stamp Duties.
The Admissions of Craftsmen or others entering in any Corporation within any Royal Burgh, Burgh of Regality, or Burgh of Barony, in Scotland, incorporated by the Magistrates and Council of such Burgh ; provided such Craftsmen or others shall have been previously admitted Freemen or Burgesses of the Burgh, and have paid the proper Stamp Duty on such Admission, according to the Laws then in force.
ADMISSION to Ecclesiastical Benefices in Scotland. See COLLATION.
ADMISSION or Admittance to Copyhold Lands. See COPYHOLD.
AFFIDAVIT not made for the immediate Purpose of being filed, read, or used in any Court of Law or Equity, for every Sheet or Piece of Paper, Parchment, or Vellum on which the same shall be written or printed	0	2	6
Exemptions from the preceding and all other Stamp Duties.
Affidavits required or authorized by Law to be made before any Justice or Justices of the Peace, or before any Commissioner or Commissioners of any public Board of Revenue, or any of the Officers acting under them, or before any other Commissioner or Commissioners appointed or to be appointed by Act of Parliament.
Affidavits made pursuant to the Statutes for burying in Woollen.
Affidavits which may be required at the Bank of England to prove the Death of any Proprietor of any Share hi any of the Stocks or Funds transferable there, or to identify the Person of any such Proprietor, or to remove any other Impediment to the Transfer of any such Stocks or Funds.
Also all Affidavits relating to the Loss, Mutilation, or Defacement of any Bank Note or Bank Post Bill.
See also the General Exemptions at the End of this Part of the Schedule.
AGREEMENT or Contract, accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or other Security on any Estate or Property therein comprised. See MORTGAGE.
AGREEMENT, or any Minute or Memorandum of an Agreement, made in England under Hand only, or made in Scotland without any Clause of Registration, (and not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty,) where the Matter thereof shall be of the Value of 20l. or upwards, whether the same shall be only Evidence of a Contract, or obligatory upon the Parties from its being a written Instrument, together with every Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto;
Where the same shall not contain more than 1080 Words (being the Amount of Fifteen common Law Folios or Sheets of Seventy-two Words each)	0	16	0
And where the same shall contain more than 1,080 Words	1	10	0
And for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
Provided always, that where divers Letters shall be offered in Evidence to prove any Agreement between the Parties who shall have written such Letters, it shall be sufficient if any one of such Letters shall be stamped with a Duty of 1l. 10s. although the same shall in the whole contain twice the Number of 1,080 Words or upwards.
Exemptions from the preceding and all other Stamp Duties.
Label, Slip, or Memorandum containing the Heads of Insurances to be made by the Corporations of the Royal Exchange Assurance, and London Assurance, or by the Corporations of the Royal Exchange Assurance of Houses and Goods from Fire, and London Assurance of Houses and Goods from Fire :
Memorandum or Agreement for granting a Lease or Tack at Rack Rent of any Messuage, Land, or Tenement under the yearly Rent of Five Pounds :
Memorandum or Agreement for the Hire of any Labourer, Artificer, Manufacturer, or Menial Servant :
Memorandum, Letter, or Agreement, made for or relating to the Sale of any Goods, Wares, or Merchandize :
Memorandum or Agreement made between the Master and Mariners of any Ship or Vessel for Wages on any Voyage Coastwise from Port to Port in Great Britain :
Letters containing any Agreement (not before exempted) in respect of any Merchandize, or Evidence of such an Agreement, which shall pass by the Post, between Merchants or other Persons carrying on Trade or Commerce, in Great Britain, and residing and actually being, at the Time of sending such Letters, at the Distance of Fifty Miles from each other.
See also the General Exemptions at the End of this Part of the Schedule.
APPOINTMENT, in execution of a Power, of Land or other Property, Real or Personal, or of any Use or Interest therein, where made by any Writing, not being a Deed or Will	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words (being the Amount of Thirty common Law Folios or Sheets of Seventy-two Words each) or upwards, then for every entire Quantity of 1,080 Words (or Fifteen common Law Folios or Sheets) contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
If made by Deed. See DEED.
APPOINTMENT of a Chaplain, operating as a Qualification to hold Two Ecclesiastical Benefices in England	1	10	0
APPOINTMENT of a Game-keeper. See DEPUTATION.
APPOINTMENT to Offices. See ADMISSION, GRANT.
APPRAISEMENT or Valuation of any Estate or Effects, Real or Personal, Heritable or Moveable, or of any Interest therein, or of the annual Value thereof, or of any Dilapidations, or of any Repairs wanted, or of the Materials and Labour used or to be used in any Buildings, or of any Artificers Work whatsoever :
Where the Amount of such Appraisement or Valuation shall not exceed 50l.	0	2	6
And where it shall exceed 50l. and not exceed 100l.	0	5	0
And where it shall exceed 100l. and not exceed 200l.	0	10	0
And where it shall exceed 200l. and not exceed 500l.	0	15	0
And where it shall exceed 500l.	1	0	0
Exemptions.
Any 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 Judgment of any Court of Admiralty or Vice Admiralty.
APPRAISER, Licence to act as such. See LICENCE.
APPRENTICESHIP and CLERKSHIP.—Indenture or other Instrument containing the Covenants, Articles, or Agreements for or "relating to the Service of any Apprentice, Clerk, or Servant who shall be put or placed to or with any Master or Mistress to learn any Profession, Trade, or Employment whatsoever; except Articles of Clerkship to Attornies and others, herein-after specifically charged;
If the Sum of Money, or the Value of any other Matter or Thing, which shall be paid, given, assigned, or conveyed, or be secured to be paid, given, assigned, or conveyed, to or for the Use or Benefit of the Master or Mistress, with or in respect of such Apprentice, Clerk, or Servant, or both the Money and Value of such other Matter or Thing, shall not amount to 30l.	0	15	0
If the same shall amount to 30l. and not amount to 50l.	1	10	0
If the same shall amount to 50l. and not amount to 100l.	2	10	0
If the same shall amount to 100l. and not amount to 200l.	5	0	0
If the same shall amount to 200l. and not amount to 300l.	10	0	0
If the same shall amount to 300l. and not amount to 400l.	15	0	0
If the same shall amount to 400l. and not amount to 500l.	20	0	0
If the same shall amount to 500l. and not amount to 600l.	25	0	0
If the same shall amount to 600l. and not amount to 800l.	30	0	0
If the same shall amount to 800l. and not amount to 1,000l.	40	0	0
And if the same shall amount to 1,000l. or upwards	50	0	0
And where there shall be no such Consideration as aforesaid moving to the Master or Mistress, if the Indenture or other Instrument shall not contain more than 1,080 Words	0	15	0
And if the same shall contain more than that Quantity	1	10	0
APPRENTICESHIP and CLERKSHIP.—Indenture or other Instrument containing the Covenants, Articles, or Agreements for or relating to the Service of any such Apprentice, Clerk, or Servant as aforesaid, who shall be put or placed to or with a new Master or Mistress, either by Assignment or Turnover, or upon the Death, Absence, or Incapacity of the former Master or Mistress, or otherwise;
Where there shall be any such valuable Consideration as aforesaid moving to the new Master or Mistress, exclusive of any Part of the Consideration to the former Master or Mistress which may be returned or given or transferred to the new Master or Mistress	{ Such and the like Duty in proportion to the Amount or Value of such new Consideration only as is before charged on any original Indenture of Apprenticeship.
And where there shall be no such new Consideration, if the Indenture or other Instrument shall not contain more than 1,080 Words	0	15	0
And if the same shall contain more than that Quantity	1	10	0
And where there shall be Duplicates or Two Parts of any such Indenture or other Instrument relating to any such Apprentice, Clerk, or Servant as aforesaid, each Part shall be charged with the Duty before-mentioned, in all Cases where the same shall not exceed Thirty Shillings ; and where the same shall exceed that Sum, only one Part shall be charged with the said ad valorem Duty, or Duty in proportion to the Consideration, and the other Part shall be charged with a Duty of	1	10	0
Note.—And the Part bearing the ad valorem or higher Duty shall belong to and be kept by the Apprentice, Clerk, or Servant, or some Person on his or her Behalf, upon his or her being first placed out; and in case of any subsequent placing out, by Assignment or otherwise, the Part bearing the ad valorem Duty on that Occasion (if any) shall belong to and be kept by the former Master or Mistress, or his or her Representatives, or by the Apprentice, Clerk, or Servant, or some Person on his or her Behalf; and in each of the said Cases the other Part bearing the lower Duty hereby charged thereon shall belong to and be kept by the original Master or Mistress, or the new Master or Mistress, as the Case may be; and the same shall be respectively received in Evidence accordingly.
Exemptions from the preceding and all other Stamp Duties.
Indentures or other Instruments for placing out poor Children Apprentices, by or at the sole Charge of any Parish or Township, or by or at the sole Charge of any Public Charity, or pursuant to the Act of the 32d Year of His Majesty's Reign, for the further Regulation of Parish Apprentices :
And all Assignments of such poor Apprentices ; provided there shall be no such valuable Consideration as aforesaid given to the new Master or Mistress, other than what may have been or shall be given by any Parish or Township, or by any Public Charity.
ARTICLES of CLERKSHIP, or Contract, whereby any Person shall first become bound to serve as a Clerk, in order to his Admission as an Attorney or Solicitor,
in any of His Majesty's Courts at Westminster	110	0	0
in any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham ; or in any other Court of Record in England, holding Pleas, where the Debt or Damage amounts to Forty Shillings	55	0	0
And for any Counterpart or Duplicate of any such Articles or Contract for Clerkship	1	10	0
ARTICLES of CLERKSHIP, or Contract, whereby any Person (not being an Attorney of one of the Courts at Westminster) shall first become bound to serve as a Clerk, in order to his Admission as a Sworn Clerk in the Office of the Six Clerks of the Court of Chancery, or as a sworn Clerk, Clerk in Court, or Side Clerk in the Office of Pleas, or the Office of His Majesty's Remembrancer in the Court of Exchequer in England	110	0	0
And for any Counterpart or Duplicate thereof	1	10	0
ARTICLES of CLERKSHIP, or Contract, whereby any Person shall become bound to serve as a Clerk, in order to any such Admission as aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated by Consent, or by Rule of Court, or in any other Event	1	10	0
And for any Counterpart or Duplicate thereof:	1	10	0
And where any Person, having entered into any Articles of Clerkship, or Contract, bearing a Stamp Duty of 110l., in order to his Admission as a Sworn Clerk, Clerk in Court, or Side Clerk in the Court of Chancery or Court of Exchequer, or in order to his Admission as an Attorney or Solicitor in any of the Courts at Westminster, shall afterwards enter into any such Articles or Contract as aforesaid, for any other of those Purposes; the said last-mentioned Articles or Contract shall be charged only with a Duty of	1	10	0
And the Counterpart or Duplicate thereof	1	10	0
And where the same Articles of Clerkship shall be a Qualification to any Person, to be admitted, not only as an Attorney or Solicitor in any of the Courts at Westminster, but also as a Sworn Clerk, Clerk in Court, or Side Clerk in the Court of Chancery or Court of Exchequer, or as an Attorney or Solicitor in any of the inferior Courts aforesaid; such Articles shall not be charged with more than one Duty of 110l.
ARTICLES of CLERKSHIP, or Contract, whereby any Person shall first become bound to serve as a Clerk, in order to his Admission as a Proctor in the High Court of Admiralty in England, or in any of the Ecclesiastical Courts in Doctors Commons	110	0	0
And for any Counterpart or Duplicate thereof	1	10	0
ARTICLES of CLERKSHIP, or Contract, whereby any Person shall become bound to serve as a Clerk, in order to his Admission as a Proctor, in any of the Courts aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated, or in any other Event	1	10	0
And for any Counterpart or Duplicate thereof	1	10	0
ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall first become bound to serve as a Clerk or Apprentice, in order to his Admission as a Writer to the Signet, or as a Solicitor, Agent, or Attorney, in any of the Courts of Session, Justiciary, Exchequer, and Commission of Teinds, in Scotland	55	0	0
And for any Counterpart or Duplicate thereof	1	10	0
ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall first become bound to serve as a Clerk or Apprentice, in order to his Admission to act as a Procurator or Solicitor, in the High Court of Admiralty, the Commissary Court at Edinburgh, or any other inferior Court in Scotland	25	0	0
And for any Counterpart or Duplicate thereof	1	10	0
ARTICLES, or Indenture of Clerkship or Apprenticeship, whereby any Person shall become bound to serve as a Clerk or Apprentice, in order to any such Admission in Scotland as aforesaid, for the Residue of the Term for which he was originally bound, in consequence of the Death of his former Master, or of the Contract between them being vacated, or in any other Event	1	10	0
And for any Counterpart or Duplicate thereof	1	10	0
ASSIGNATION or Assignment, upon the Sale of any Property.—See CONVEYANCE.
ASSIGNATION in Security.—See MORTGAGE.
ASSIGNATION of any Wadset, Heritable Bond, &c.—See MORTGAGE.
ASSIGNMENT of any Mortgage or other similar Security.—See MORTGAGE.
ASSIGNATION or ASSIGNMENT of any Property, Real or Personal, Heritable or Moveable, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words, or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
AWARD in England, and Award or Decreet-Arbitral in Scotland	1	10	0
And where the same, together with any Schedule or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words, or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	10	0
BARGAIN and SALE (or Lease) for a Year, for vesting the Possession of Lands or other Hereditaments in England, and enabling the Bargainee to take a Release of the Freehold or Inheritance, upon the Sale thereof;
Where the Purchase or Consideration Money expressed in the Release shall not amount to 50l.	0	15	0
And where the same shall amount to 50l. and not amount to 150l.	1	0	0
And where the same shall amount to 150l. or upwards	1	10	0
BARGAIN and Sale (or Lease) for a Year, upon any other Occasion	1	10	0
BARGAIN and SALE (to be enrolled) of any Estate of Freehold, in Lands or other Hereditaments in England, upon the Sale thereof, or by way of Mortgage.—See CONVEYANCE. MORTGAGE.
BARGAIN and SALE (to be enrolled) of any Estate of Freehold, in Lands or other Hereditaments in England, upon any other Occasion than the Mortgage or Sale thereof	5	0	0
And where any such Bargain and Sale as aforesaid, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 3,080 Words, a further progressive Duty of	1	0	0
Exemptions from the preceding Duty.
Bargains and Sales, made by Commissioners to the Assignees of Bankrupts, which are to pay a Duty, only as Deeds in general.
Inland BILL of EXCHANGE, Draft, or Order, for the Payment to the Bearer, or to Order, either on Demand, or otherwise, of any Sum of Money,
Amounting to 40s. and not exceeding 51. 5s.	0	1	0
Exceeding 51. 5s. and not exceeding 30l.	0	1	6
Exceeding 30l. and not exceeding 50l.	0	2	0
Exceeding 50l. and not exceeding 100l.	0	3	0
Exceeding 100l. and not exceeding 200l.	0	4	0
Exceeding 200l. and not exceeding 500l.	0	5	0
Exceeding 500l. and not exceeding 1,000l.	0	7	6
Exceeding 1,000l. and not exceeding 3,000l.	0	10	0
Exceeding 3,000l.	1	0	0
Inland BILL, Draft, or Order, for the Payment of any Sum of Money, though not made payable to the Bearer or to Order, if the same shall be delivered to the Payee, or some Person on his or her Behalf	{ The same Duty as on 1 a Bill of Exchange for the like Sum, payable to Bearer or Order.
Inland BILL, Draft, or Order, for the Payment of any Sum of Money, weekly, monthly, or at any other stated Periods, if made payable to the Bearer, or to Order, or if delivered to the Payee or some Person on his or her Behalf;—where the total Amount of the Money thereby made payable shall be specified therein, or can be ascertained therefrom	{ The same Duty as on a Bill payable to Bearer or Order for a Sum equal to such total Amount.
And where the total Amount of the Money thereby made payable shall be indefinite	{ The same Duty as on a Bill for the Sum therein expressed only.
And the following Instruments shall be deemed and taken to be Inland Bills, Drafts, or Orders, for the Payment of Money, within the Intent and Meaning of this Schedule, and of the foregoing Act; viz.
All Drafts or Orders for the Payment of any Sum of Money, by a Bill or Promissory Note, or for the Delivery of any such Bill or Note, in Payment or Satisfaction of any Sum of Money; where such Drafts or Orders shall require the Payment or Delivery to be made to the Bearer or to Order, or shall be delivered to the Payee or some Person on his or her Behalf
All Receipts given by any Danker or Hankers, or other Person or Persons, for Money received, which shall entitle, or be intended to entitle, the Person or Persons paying the Money, or the Bearer of such Receipts, to receive the like Sum from any Third Person or Persons
And all Bills, Drafts, or Orders for the Payment of any Sum of Money, out of any particular Fund, which may or may not be available; or upon any Condition or Contingency, which may or may not be performed or happen; if the same shall be made payable to the Bearer or to Order, or if the same shall be delivered to the Payee or some Person on his or her Behalf
Foreign BILL of EXCHANGE, (or Bill of Exchange drawn in but payable out of Great Britain,) if drawn singly, and not in a Set	{ The same Duty as on an Inland Bill of the same Amount and Tenor.
Foreign BILLS of EXCHANGE, drawn in Sets according to the Custom of Merchants; for every Bill of each Set; where the Sum made payable thereby shall not exceed 100l.	0	1	0
And where it shall exceed 100l. and not exceed 200l.	0	2	0
And where it shall exceed 200l. and not exceed 500l.	0	3	0
And where it shall exceed 500l. and not exceed 1,000l.	0	4	0
And where it shall exceed 1,000l. and not exceed 3,000l.	0	5	0
And where it shall exceed 3,000l.	0	10	0
Exemptions from the preceding and all other Stamp Duties.
All Bills of Exchange, or Bank Post Bills, issued by the Governor and Company of the Bank of England :
All Bills, Orders, Remittance Bills, and Remittance Certificates, drawn by Commissioned Officers, Masters, and Surgeons in the Navy, or by any Commissioner or Commissioners of the Navy, under the Authority of the Act passed in the Thirty-fifth Year of His Majesty's Reign, for the more expeditious Payment of the Wages and Pay of certain Officers belonging to the Navy :
All Bills drawn pursuant to any former Act or Acts of Parliament, by the Commissioners of the Navy, or by the Commissioners for Victualling the Navy, or by the Commissioners for managing the Transport Service, and for taking care of sick and wounded Seamen, upon and payable by the Treasurer of the Navy :
All Drafts or Orders for the Payment of any Sum of Money to the Bearer on Demand, and drawn upon any Banker or Bankers, or any Person or Persons acting as a Banker, who shall reside or transact the Business of a Banker, within Ten Miles of the Place where such Drafts or Orders shall be drawn; provided such Place shall be specified in such Drafts or Orders; and provided the same shall bear Date on or before the Day on which the same shall be issued; and provided the same do not direct the Payment to be made by Bills or Promissory Notes :
All Bills for the Pay and Allowances of His Majesty's Land Forces, or for other Expenditures liable to be charged in the public Regimental or District Accounts, which shall be drawn, according to the Forms now prescribed or hereafter to be prescribed by His Majesty's Orders, by the Paymasters of Regiments or Corps, or by the Chief Paymaster or Deputy Paymaster and Accountant of the Army Depot, or by the Paymasters of Recruiting Districts, or by the Paymasters of Detachments, or by the Officer or Officers authorized to perform the Duties of the Pay master ship, during a Vacancy, or the Absence, Suspension, or Incapacity of any such Paymaster as aforesaid; save and except such Bills as shall be drawn in favour of Contractors or others, who furnish Bread or Forage to His Majesty's Troops, and who by their Contracts or Agreements shall be liable to pay the Stamp Duties on the Bills given in Payment for the Articles supplied by them
BILL of LADING of or for any Goods, Merchandize, or Effects to be exported	0	3	0
BILL of Sale absolute. See CONVEYANCE.
BILL of SALE as a Security. See MORTGAGE.
BOND in England, and personal Bond in Scotland, given as a Security for the Payment of any definite and certain Sum of Money,
Not exceeding 100l.	1	0	0
Exceeding 100l. and not exceeding 300l.	1	10	0
Exceeding 300l. and not exceeding 500l.	2	0	0
Exceeding 500l. and not exceeding 1,000l.	3	0	0
Exceeding 1,000l. and not exceeding 2,000l.	4	0	0
Exceeding 2,000l. and not exceeding 3,000l.	5	0	0
Exceeding 3,000l. and not exceeding 4,000l.	6	0	0
Exceeding 4,000l. and not exceeding 5,000l.	7	0	0
Exceeding 5,000l. and not exceeding 10,000l.	9	0	0
Exceeding 10,000l. and not exceeding 15,000l.	12	0	0
Exceeding 15,000l. and not exceeding 20,000l.	15	0	0
Exceeding 20,000l.	20	0	0
BOND in England, and personal Bond in Scotland, given as a Security for the Re-payment of any Sum or Sums of Money to be thereafter lent, advanced, or paid, or which may become due upon an Account Current, together with any Sum already advanced or due, or without, as the Case may be;
Where the total Amount of the Money secured, or to be ultimately recoverable thereupon, shall be uncertain and without any Limit	20	0	0
And where the Money secured, or to be ultimately recoverable thereupon, shall be limited not to exceed a given Sum	{ The same Duty as on a Bond for such I limited Sum.
BOND in England, and personal Bond in Scotland, given as a Security for the Transfer or Re-transfer of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company	{ The same Duty as on a Bond for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price thereof, on the Day of the Date of the Bond, or on either of the Ten Days preceding.
Heritable BOND in Scotland for any of the Purposes aforesaid.—See MORTGAGE.
BOND in England, and personal Bond in Scotland, given as a Security for the Payment of any Sum of Money, or for the Transfer or Re-transfer of any Share in any of the Stocks or Funds before mentioned, which shall be in part secured by a Mortgage or Wadset, or other Instrument herein-after charged with the same Duty as a Mortgage or Wadset bearing even Date with such Bond ; or for the Performance of Covenants contained in such Mortgage or other Instrument; or for both those Purposes	1	0	0
BOND in England, and personal or heritable Bond in Scotland, given as the only or principal Security for the Payment of any Annuity, upon the original Creation and Sale thereof. See CONVEYANCE upon the Sale of Lands, &c.
BOND in England, and personal Bond in Scotland, given as a collateral or auxiliary Security for the Payment of any Annuity, upon the original Creation and Sale thereof, where the same shall be granted or conveyed, or secured, by any other Deed or Instrument liable to and charged with the ad valorem Duty herein-after imposed on Conveyances upon the Sale of any Property	1	0	0
BOND in England, and personal or heritable Bond in Scotland, given as a Security for the Payment of any Annuity (except upon the original Creation and Sale thereof), or of any Sum or Sums of Money at stated Periods (not being Interest for any Principal Sum, nor Rent reserved or payable upon any Lease or Tack), for any definite and certain Term, so that the total Amount of the Money to be paid can be previously ascertained	{ The same Duty as on a Bond of the like Nature for the Payment of a Sum of Money equal to such total Amount.
BOND in England, and personal heritable Bond in Scotland, given as a Security for the Payment of any Annuity (except as aforesaid), or of any Sum or Sums of Money at stated Periods (not being Interest for any Principal Sum, nor Rent reserved or payable upon any Lease or Tack), for the Term of Life, or any other indefinite Period, so that the whole Money to be paid cannot be previously ascertained ;
Where the Annuity or Sums secured shall not amount to 10l. per Annum	1	0	0
And where the same shall amount to 10l. and not amount to 50l. per Annum	1	10	3
And where the same shall amount to 50l. and not amount to 100l. per Annum	2	0	0
And where the same shall amount to 100l. and not amount to 200l. per Annum	3	0	0
And where the same shall amount to 200l. and not amount to 300l. per Annum	4	0	0
And where the same shall amount to 300l. and not amount to 400l. per Annum	5	0	0
And where the same shall amount to 400l. and not amount to 500l. per Annum	6	0	0
And where the same shall amount to 500l. and not amount to 750l. per Annum	7	0	0
And where the same shall amount to 750l. and not amount to 1,000l. per Annum	9	0	0
And where the same shall amount to 1,000l. and not amount to 1,500l. per Annum	12	0	0
And where the same shall amount to 1,500l. and not amount to 2,000l.	15	0	0
And where the same shall amount to 2,000l. per Annum or upwards	20	0	0
But where there shall be both a Personal and Heritable Bond, in Scotland, in separate Deeds of the same Date, for securing any such Annuity, or Sums payable at stated Periods, and the ad valorem Duty above charged thereon shall amount to 1l. 10s. or upwards, the Heritable Bond only shall be charged with the ad valorem Duty, and the Personal Bond shall be charged only with a Duty of	1	0	0
BOND, commonly called Counterbond in England, and Personal Bond of Relief in Scotland, for indemnifying any Person who shall have become bound or engaged, as Surety or Cautioner, for the Payment of any Sum of Money or Annuity, or for the Transfer of any Share in any of the Stocks or Funds before mentioned	1	0	0
BOND in England, and Personal Bond in Scotland, for the due Execution of an Office, and to account for Money received by virtue thereof	1	0	0
BOND, given pursuant to the Directions of any Act of Parliament, or by the Direction of the Commissioners of Customs or Excise, or any of their Officers, for or in respect of any of the Duties of Customs or Excise, or for preventing Frauds or Evasions thereof, or for any other Matter or Thing relating thereto	0	15	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.
BOND in England, and Personal Bond in Scotland, of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty	1	0	0
Heritable BOND in Scotland, of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty	1	10	0
GENERAL DIRECTIONS respecting BONDS.
Where any such Bond as aforesaid, together with any Schedule, Receipt, or other Matter put or endorsed thereon, or annexed thereto, shall contain 2,160 Words or upwards, there shall be charged for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
And where any such Bond as aforesaid shall be given as a Security for the Payment of a Sum of Money, and also of a Share in any of the Stocks or Funds before mentioned, or an Annuity, or both ; or for the Payment of an Annuity, and also of a Share in any of the said Stocks or Funds; the proper ad valorem Duty shall be charged in respect of each
And where any such Bond as aforesaid shall be given as a Security for the Payment or Transfer, to different Persons, of separate and distinct Sums of Money, or Annuities, or Shares in any of the Stocks or Funds before mentioned, the proper ad valorem Duty shall be charged in respect of each separate and distinct Sum of Money, or Annuity, or Share in any of the said Stocks or Funds, therein specified and secured, and not upon the aggregate Amount thereof
And where any Bond in England shall be given as a Security for the Performance of any Covenant or Agreement for the Payment or Transfer of any Sum of Money, or Annuity, or any Share in any of the Stocks or Funds before mentioned, such Bonds shall be charged with the same Duty as if the same had been immediately given for the Payment or Transfer of such Money, or Annuity, or Share of the said Stocks or Funds
where, in England, any Bond for the Payment or Transfer, or for the Performance of any Covenant for the Payment or Transfer, of any Sum of Money or Annuity, or any Share in any of the Stocks or Funds before mentioned, shall be contained in one and the same Deed or Writing with any other Matter or Thing, in this Schedule specifically charged with any Duty, (except any Declaration of Trust of the Money, Annuity, Stock, or Fund secured,) such Deed or Writing shall be charged with the same Duties as such Bond and other Matter or Thing would have been charged with if contained in separate Deeds
But where, in England, a Bond for the Performance of Covenants or Agreements (other than for the Payment or Transfer of any Sum of Money or Annuity, or any Share in any of the said Stocks or Funds) shall be contained in the same Deed or Writing with any other Matter or Thing, the same shall not be charged separately, but the whole shall be considered as One Deed, and be charged accordingly under its proper Denomination.
Exemptions from the preceding and all other Stamp Duties.
Bonds of the Royal Exchange and London Assurance Corporations exempted from Stamp Duty by the Act of the 6th Year of the Reign of King George the First, under which they were incorporated
Bonds and other Securities exempted from Stamp Duty by the Act of the 26th Year of His present Majesty's Reign, or any other Act now in force for the Encouragement of the British Fisheries;
Bonds exempted from Stamp Duty by the Act of the 28th Year of His present Majesty's Reign, or any other Act now in force, relating to the Exportation of Wool, or any Manufacture thereof, or Fullers Earth, Fulling Clay, or Tobacco-pipe Clay or by the Act of the 29th Year of His Majesty's Reign, or any other Act now in force, relating to the Exportation of Tobacco from His Majesty's Warehouse ;
Coast Bonds, or Bonds relating to the carrying of Goods or Merchandize Coastwise, whether the same shall be given pursuant to the Act of the 32d Year of His Majesty's Reign, or any other Act now in force, for the Relief of the Coast Trade of Great Britain, or pursuant to the Directions of any Proclamation or Order in Council by His Majesty, His Heirs or Successors
Bonds and other Securities exempted from Stamp Duty by the Act of the 33d Year of His Majesty's Reign, or any other Act now in force, for the Encouragement of Friendly Societies
Administration Bonds given by the Widow, Child, Father, Mother, Brother, or Sister of any common Seaman, Marine, or Soldier who shall be slain or die in the Service of His Majesty, His Heirs or Successors
Administration Bond given by any Person, where the Estate to be administered shall not exceed 20l. in value.
See also the General Exemptions at the End of this Part of the Schedule.
CERTIFICATE to be taken out yearly by every Person admitted as an Attorney or Solicitor in any of His Majesty's Courts at Westminster, or in any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, or in any other Court in England holding Pleas where the Debt or Damage amounts to Forty Shillings;—and by every Person admitted as a Proctor in any of the Ecclesiastical or Admiralty Courts in England;—and by every Person admitted as a "Writer to the Signet, or as a Solicitor, Agent, Attorney, or Procurator, in any of the Courts in Scotland;—and by every Person admitted or enrolled as a Notary Public in England or Scotland ;—and also by every Sworn Clerk, Clerk in Court, and other Clerk or Officer in any of the Courts aforesaid, who, in his own Name, or in the Name of any other Person, shall commence, prosecute, carry on, or defend any Action, Suit, Prosecution, or other Proceeding in any of the Courts aforesaid, or do any Notarial Act whatever, for or in Expectation of any Fee, Gain, or Reward, as an Attorney, Solicitor, Agent, Proctor, Procurator, or Notary Public, although not admitted or inrolled as such;
If he shall reside in the City of London or City of Westminster, or within the Limits of the Two-penny Post in England, or within the City or Shire of Edinburgh;
And if he shall have been admitted or been in possession of his Office for the Space of Three Years or upwards	10	0	0
Or if he shall not have been admitted or been in possession so long	5	0	0
If he shall reside elsewhere ;
And if he shall have been admitted or been in possession of his Office for the Space of Three Years or upwards	6	0	0
Or if he shall not have been admitted or been in possession so long	3	0	0
But no one Person is to be obliged to take out more than One Certificate, although he may act in more than one of the Capacities aforesaid, or in several of the Courts aforesaid.
Exemptions.
All Clerks and Officers of any of the Courts aforesaid who shall act or be concerned in the Conduct or Management of any Action, Suit, Prosecution, or other Proceeding, by virtue and in the Execution of their respective Offices or Appointments only, and shall not be also retained or employed by any Party to such Action, Suit, Prosecution, or other Proceeding, or by any Attorney, Solicitor, Agent, Proctor, or Procurator on Behalf of any Party thereto, for or in Expectation of any Fee or Reward other than the established Fees due and payable in respect of their Offices and Appointments.
CERTIFICATE to be taken out yearly by every Person, being a Member of one of the Fourt Inns of Court in England, who, in the Character of Conveyancer, Special Pleader, Draftsman in Equity, or otherwise, shall, for or in expectation of any Fees, Gain, or Reward, draw or prepare any Conveyance of, or Deed or Instrument relating to, any Estate or Property, Real or Personal, or any other Deed or Contract whatever, or any Pleadings or Proceedings in any Court of Law or Equity;
If he shall reside in the City of London or City of Westminster, or	10	0	0
within the Limits of the Two-penny Post in England	6	0	0
And if he shall reside elsewhere
Exemptions.
Serjeants at Law, and Barristers :
Attornies, Solicitors, Proctors, arid Notaries Public, and other Persons acting as such by virtue of any Office or Appointment, who shall respectively take out Certificates in those Characters
Public Officers drawing or preparing Deeds or other Instruments, by virtue of their Offices, and in the course of their official Duty only, and not otherwise.
CERTIFICATE of Admission to Degrees in the Universities.—
—See TESTIMONIAL.
CERTIFICATE of Marriage, except of any common Seaman, Marine, or Soldier	0	5	0
CERTIFICATE of any Person's having received the Holy Sacrament :	0	5	0
CERTIFICATE of any Goods, Wares, or Merchandize 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, fo the more conveninet Exportation thereof from Great Britain; where such Certificate shall be issued for enabling any Person to obtain a Debenture or Certificate entitling him to receive any Drawback of any Duty or Duties of Customs or any Part thereof.	0	4	0
—See also Debenture.
CHARTER of Resignation, or of Confirmation, or of Novodamus, or upon Apprising, or upon a Decreet of Adjudication or Sale, of any Lands or other heritable Subjects in Scotland holden of any Subject Superior	0	7	0
And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	7	0
CHARTER-PARTY, or any Agreement or Contract for the Charter of any ship or Vessel, or any Memorandum, Letter, or other Writing, between the Captain, Master, or Owner of any Ship or Vessel, and any other Person, for or relating to the Freight or Conveyance of any Money, Goods, or Effects on board of such Ship or Vessel	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
CLERKSHIP, Articles or Contract of.—
—See APPRENTICESHIP, ARTICLES.
COLLATION, by any Archbishop or Bishop, to any Ecclesiastical Benefice, Dignity, or Promotion, in England, of the yearly Value of Ten Pounds or upwards in the King's Books	20	0	0
COLLATION, by any Archbishop or Bishop, to any other Ecclesiastical Benefice, Dignity, or Promotion whatsoever in England	10	0	0
COLLATION, Institution, or Admission, by any Presbytery or other competent Authority, to any Ecclesiastical Benefice in Scotland	2	0	0
COMMISSION granted by His Majesty, His Heirs or Successors, or by any Person or Persons duly authorized by Him or them, to any Officer in the Army or in the Corps of Royal Marines	1	10	0
Exemptions from the preceeding and all other Stamp Duties.
Commissions granted to Officers of Yeomanry Cavalry or Volunteer Infantry.
COMMISSION granted by the Lord High Admiral, or the Commissioners for executing the Office of Lord High Admiral, of the United Kingdom, to any Officer in the Navy	0	5	0
COMMISSION, or Deputation, granted by the Commissioners of Customs or Excise	1	10	0
COMMISSION appointing any Person Receiver General of the Land and other Taxes for any County or District in Great Britain	20	0	0
COMMISSION appointing any Manager or Director, Managers or Directors, of or concerning any Lottery or Lotteries to be drawn pursuant to Act of Parliament	20	0	0
COMMISSION to act as a Notary Public in Scotland.—See FACULTY.
COMMISSION in the Nature of a Power of Attorney in Scotland.—
—See LETTER OF ATTORNEY.
COMPOSITION—Deed or other Instrument of Composition between a Debtor or Debtors, and his, her, or their Creditors	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
CONDITIONAL Surrender of any Copyhold or Customary Estate by way of Mortgage.—See MORTGAGE.
CONSTAT of Letters Patent—See EXEMPLIFICATION.
CONVEYANCE, whether Grant, Assignment, Transfer, Release, Renunciation, or of any other Kind or Description whatsoever, upon the Sale of any Lands, Tenements, Rents, Annuities, or other Property, real or personal, heritable or moveable, or of any Right, Title, Interest, or Claim in, to, out of, or upon any Lands, Tenements, Rents, Annuities, or other Property; that is to say, for and in respect of the principal or only Deed or Instrument whereby the Lands or other Things sold shall be granted, assigned, transferred, released, renounced, or otherwise conveyed to or vested in the Purchaser or Purchasers, or any other Person or Persons by his, her, or their Direction ;
Where the Purchase or Consideration Money therein or thereupon expressed shall not amount to 50l.	0	15	0
And where the same shall amount to 50l. and not amount to 150l.	1	0	0
And where the same shall amount to 150l. and not amount to 300l.	1	10	0
And where the same shall amount to 300l. and not amount to 500l.	2	10	0
And where the same shall amount to 500l. and not amount to 750l.	5	0	0
And where the same shall amount to 750l. and not amount to 1,000l.	7	10	0
And where the same shall amount to 1,000l. and not amount to 2,000l.	10	0	0
And where the same shall amount to 2,000l. and not amount to 3,000l.	20	0	0
And where the same shall amount to 3,000l. and not amount to 4,000l.	30	0	0
And where the same shall amount to 4,000l. and not amount to 5,000l.	40	0	0
And where the same shall amount to 5,000l. and not amount to 7,500l.	50	0	0
And where the same shall amount to 7,500l. and not amount to 10,000l.	75	0	0
And where the same shall amount to 10,000l. and not amount to 15,000l.	100	0	0
And where the same shall amount to 15,000l. and not amount to 20,000l.	150	0	0
And where the same shall amount to 20,000l. and not amount to 30,000l.	200	0	0
And where the same shall amount to 30,000l. and not amount to 40,000l.	300	0	0
And where the same shall amount to 40,000l. and not amount to 50,000l.	400	0	0
And where the same shall amount to 50,000l. or upwards	500	0	0
And where any Freehold Lands or Hereditaments in England shall be conveyed by a Deed of Feoffment with or without any Letter or Letters of Attorney therein contained to deliver or receive Seisin, or by a Deed of Bargain and Sale inrolled, such Deed of Feoffment or Bargain and Sale, unless accompanied with a Lease and Release, shah be charged with a further Duty as follows
If the Purchase or Consideration Money therein or thereupon expressed shall be under 50l.	0	15	0
If it shall amount to 50l. and not amount to 150l.	1	0	0
If it shall amount to 150l. or upwards	1	10	0
But if there shall be both a Feoffment and a Bargain and Sale inrolled, then the said further Duty shall pot attach on either.
Note.—The Purchase or Consideration Money is to be truly expressed and set forth, in Words at length, in or upon every such principal or only Deed or Instrument of Conveyance.
And where any Lands or other Property, contracted to be sold at one entire Price for the Whole, shall be conveyed, in separate Parts or Parcels, by different Instruments, the Purchase or Consideration Money shall be divided and apportioned, in such Manner as the Parties shall think fit, so that a distinct Consideration for each separate Part or Parcel may be set forth in or upon the principal or only Instrument of Conveyance relating thereto.
And where any Lands or other Property shall be sold and conveyed, subject to any Mortgage, Bond, or other Debt, or to any gross or entire Sum of Money, to be afterwards paid by the Purchaser, such Debt or Sum of Money shall be deemed Part of the Consideration in respect whereof the said ad valorem Duty is to be paid.
And to prevent Doubts, respecting what shall be deemed the principal Deed or Instrument of Conveyance, in certain Cases, it is hereby declared ;
That where any Lands or Hereditament, in England, shall be conveyed by Bargain and Sale inrolled, and also by Lease and Release or Feoffment, with or without any such Letter or Letters of Attorney therein contained as aforesaid, the Release or Feoffment shall be deemed the principal Deed ; and the Bargain and Sale shall be charged only with the Duty hereby imposed on Deeds in general—(See Deed)—but the same shall not be inrolled or be available unless also stamped for testifying the Payment of the ad valorem Duty on the Release or Feoffment, as directed by this Act.
And where any Lands or Hereditaments shall be conveyed by Lease and Release, and also by Feoffment, with or without any such Letter or Letters of Attorney therein contained as aforesaid, the Release shall be deemed the principal Deed ; and the Feoffment shall be charged only with the Duty hereby imposed on Deeds in general—(See Deed)—but the same shall not be available unless also stamped for testifying the Payment of the ad valorem Duty on the Release, as directed by this Act.
And where any Copyhold or Customary Estate shall be conveyed, by a Deed of Bargain and Sale, by the Commissioners named in a Commission of Bankrupt, or by Executors, or others, by virtue of a Power given by Will, or by Act of Parliament, the Deed of Bargain and Sale shall be deemed the principal Instrument.
And in other Cases of Copyhold or Customary Estates, the Surrender or voluntary Grant, or the Memorandum thereof respectively, if made out of Court, or the Copy of Court Roll of the Surrender or voluntary Grant, if made in Court, shall be deemed the principal Instrument.
And where, in Scotland, there shall be a Disposition or Assignation, executed by the Seller, and any other Instrument or Instruments to complete the Title, the Disposition or Assignation shall be deemed the principal Instrument.
And where, upon the Sale of any Annuity or other Bight not before in existence, the same shall not be created by actual Grant or Conveyance, but shall only be secured by Bond, Warrant of Attorney, Covenant, Contract, or otherwise, the Bond or other Instrument by which the same shall be secured, or some One of such Instruments, if there be more than One. shall be deemed and taken to be liable to the same Duty as an actual Grant or Conveyance.
And where the principal or only Deed or Instrument of Conveyance (except the Surrender or voluntary Grant out of Court, or the Memorandum thereof, or the Copy of Court Roll of a Surrender or voluntary Grant in Court, of any Copyhold or Customary Estate), together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
And where any such Surrender or voluntary Grant out of Court, or the Memorandum thereof, or the Copy of Court Roll of a Surrender or voluntary Grant in Court, of any Copyhold or Customary Estate, shall be the principal or only Instrument of Conveyance, and shall, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	15	0
And where there shall be several Deeds or Instruments for completing the Title to the Property sold, such of them as are not liable to the said ad valorem Duty shall be charged with the Duty to which the same may be liable under any general or particular Description of such Deeds or Instruments contained in this Schedule.
Exemptions from the preceding Duties on Conveyances upon the Sale of Lands, &c.
All Leases and Tacks of Lands, Hereditaments, or heritable Subjects, for a Life or Lives, or for a Term of Years, determinable with a Life or Lives, or for a- Term absolute, not exceeding Ninety-nine Years, in consideration of a Fine or Grassum paid for the same, which Leases and Tacks are herein-after otherwise charged,
All voluntary Grants, made by the Lord or Lady of any Manor, of any Copyhold or Customary Lands or Hereditaments, for a Life or Lives, for a pecuniary Consideration, and the Copies of Court Roll of such voluntary Grants, which Grants and Copies are herein-after otherwise charged.
All Surrenders and other Instruments relating only to Copyhold or Customary Estates, whose clear yearly Value shall not exceed 20s. which are herein-after otherwise charged.
All Transfers of Shares in the Stock and Funds of the Governor and Company of the Bank of England, and of the South Sea and East India Companies, which ere herein-after otherwise charged.
Exemptions from the preceding and all other Stamp Duties, except the Duty on the Receipt for the Consideration Money.
Conveyances of Rents -purchased under the Act of the 34th Year of His Majesty's Reign, c. 15, for the better Management of the Land Revenue of the Crown, and for the Sale of Fee Farm and other unimproveable Rents, upon subsequent Sales thereof by the Purchasers or their Heirs or Assigns, to the Owners of the Lands or other Hereditaments out of which the same are payable, where the Consideration Money to be paid on such subsequent Sales shall not exceed the Sum of 10l.
Exemptions from the preceding and all other Stamp Duties.
All Transfers of Shares in any of the Government or Parliamentary Stocks or Funds.
For other Exemptions, see the Titles, GRANT, LEASE, and at the End of this Part of the Schedule.
CONVEYANCE of Lands and Rents belonging to the Crown.—
—See GRANT.
CONVEYANCE of any Estate or Property, in Trust for Sale, which shall be intended only as a Security for Money or Stock.—See MORTGAGE.
CONVEYANCE of the Equity or Right of Redemption or Reversion of Lands or other Property to a Purchaser, in the same Deed with a Mortgage, Wadset, or other Security made thereupon.—
—See MORTGAGE.
CONVEYANCE of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
COPY, attested to be a true Copy, in the Form which hath been commonly used for that Purpose, or in any other Manner authenticated or declared to be a true Copy, or made for the Purpose of being given in Evidence as a true Copy, of any Agreement, Contract, Bond, Deed, or other Instrument of Conveyance, or any other Deed whatever, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, or of any Part thereof respectively ;
Where such a Copy shall be made for the Security or Use of any Person, being a Party to, or taking any Benefit or Interest immediately under, such Agreement, Contract, Bond, Deed, or other Instrument	0	10	0
And if the same shall contain 1,440 Words (being the Amount of Twenty Common Law Folios or Sheets of Seventy-two Words each) or upwards, then for every entire Quantity of 720 Words (or Ten Common Law Folios or Sheets) contained therein, over and above the first 720 Words, a further progressive Duty of	0	10	0
And where any such Copy shall be made, for the Security or Use of any Person, not being a Party to, or taking any Benefit or Interest immediately under, such Agreement, Contract, Bond, Deed, or other Instrument	0	1	0
And for every entire Quantity of 720 Words contained therein, over and above the first 720 Words, a further progressive Duty of	0	1	0
And all Copies which shall at any Time be offered in Evidence shall be deemed to have been made for that Purpose.
Exemptions from the preceding and all other Stamp Duties.
All Copies, attested or authenticated as aforesaid, which shall be made for the private Use only of any Person having the Custody of the original Instruments, or of his or her Counsel, Attorney, or Solicitor.
COPY, attested or authenticated as aforesaid; or made for the Purpose of being given in Evidence as a true Copy, of any original Will, Testament, or Codicil; or of the Probate or Probate Copy of any Will or Codicil ; or of any Letters of Administration ; or of any Confirmation of a Testament testamentary or dative; or of any Part thereof respectively	0	1	0
And for every entire Quantity of 720 Words contained in any such Copy, over and above the first 720 Words, a further progressive Duty of	0	1	0
And all Copies which shall at any Time be offered in Evidence shall be deemed to have been made for that Purpose.
Office COPY or Extract of any Will or Codicil deposited in any Ecclesiastical Court in England	0	1	0
And for every entire Quantity of 90 Words contained in any such Copy or Extract, over and above the first 90 Words, a further progressive Duty of	0	1	0
COPY or Extract of any Memorial, or of the Register of any Memorial, registered pursuant to any Act of Parliament, made or to be made, for the public registering of Deeds and Conveyances, in England	0	5	0
And for every Piece of Vellum, Parchment, or Paper upon which any such Copy or Extract shall be written, after the first, a further progressive Duty of	0	5	0
COPY or Extract of any Deed, or of any other Instrument not falling under the Description of Law Proceedings, which shall be made or taken from the Rolls or Records of any of His Majesty's Courts at Westminster	0	2	0
And for every Piece of Vellum, Parchment, or Paper upon which any such Copy or Extract shall be written, after the first, a further progressive Duty of	0	2	0
Attested COPY or Extract of any Deed, Instrument, or Writing, given out from any Public Register, or from the Books or Records of any Court, in Scotland	0	2	0
And where the same shall contain more than 1,296 Words, then for every entire Quantity of 1,296 Words contained therein, over and above the first 1,296 Words, a further progressive Duty of	0	2	0
And for any less Quantity of Words contained therein, over and above the first 1,296 Words, or over and above any second, third, or other full Quantity of 1,296 Words, a, further Duty of	0	2	0
Exemptions from the preceding and all other Stamp Duties.
Extracts of the Decrees of Courts, other than such formal Decrees of Registration as are usually annexed to the Extracts of Writings.
Copies or Extracts of Protests, upon Bills or Promissory Notes, for any Sum under Forty Shillings Sterling.
Extracts of Commissions of Persons as Delegates or Representatives to the General Assembly, or to any Presbytery or Church Court in Scotland; and of Commissioners of Delegates to the Convention of Royal Burghs; and of Commissions of Delegates from any Royal Burgh for the Election of Members of Parliament.
COPYHOLD Estates; and Customary Estates passing by Surrender and Admittance, or by Admittance only, and not by Deed;—INSTRUMENTS relating thereto, not otherwise charged under the Head of Mortgage or of Conveyance upon the Sale of Lands,—viz.
Any SURRENDER made out of Court, or the Memorandum thereof;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	0	15	0
And where the same shall not exceed Twenty Shillings	0	5	0
See also CONVEYANCE upon the Sale of Lands, &c. and MORTGAGE.
Any Admittance out of Court, or the Memorandum thereof;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	0	15	0
And where the same shall not exceed Twenty Shillings	0	5	0
And where both a Surrender and Admittance, or more than One Surrender or Admittance, or the Memorandum thereof, shall be contained in the same Piece of Vellum, Parchment, or Paper, the said Duties shall be paid in respect of each Surrender and each Admittance.
And where any such Surrender or Admittance, or the Memorandum thereof, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	15	0
The COPY OF COURT ROLL of any Surrender made in Court;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	0	15	0
And where the same shall not exceed Twenty Shillings	0	5	0
See also CONVEYANCE upon the Sale of Lands, &c. and MORTGAGE.
The COPY OF COURT ROLL of any Admittance in Court;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	0	15	0
And where the same shall not exceed Twenty Shillings	0	5	0
And where Copies of both a Surrender and Admittance, or of more than One Surrender or Admittance, shall be contained in the same Piece of Vellum, Parchment, or Paper, the said Duties shall be paid in respect of each Surrender and each Admittance, except in the Case of a Recovery herein-after provided for.
And where the Copy of any such Surrender or Admittance, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	15	0
The COPY OF COURT ROLL, of the several Surrenders, Admittances, and other Acts, which shall take place in Court, for the Purpose of perfecting a Common Recovery of any entailed Copyhold or Customary Estate; from the Surrender to make a Tenant to the Praecipe, down to the Admittance of the Tenant in Tail, in Fee, or to the Admittance for Life of the former Tenant for Life, with Remainder to the Tenant in Tail, in Fee, upon the Surrender of the Demandant, both inclusive; or from the Surrender to make a Tenant to the Praecipe, inclusive, to the Admittance of the Tenant in Tail, or Tenant for Life, otherwise than as aforesaid, or to the Admittance of any other Person, upon the Surrender of the Demandant, exclusive;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	{ Five Times
	0	15	0
And where the same shall not exceed Twenty Shillings	{ Five Times
	0	5	0
And if the Copy of Court Roll of any other Admittance or Surrender, Admittances or Surrenders, shall be contained in the same Piece of Vellum, Parchment, or Paper, with the Copy of Court Roll of the several Surrenders, Admittances, and other Acts for the Purpose aforesaid; the same shall be charged with such and the same Duty or Duties as if the same had been written upon a separate Piece of Vellum, Parchment, or Paper, over and above the said Duties hereby imposed on the Copy of Court Roll of the Recovery.
Any VOLUNTARY GRANT by the Lord or Lady, or Steward, of any Manor, made out of Court, or the Memorandum thereof, with or without Admittance thereon;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	Twice
	0	15	0
And where the same shall not exceed Twenty Shillings	{ Twice
	0	15	0
See also CONVEYANCE upon the Sale of Lands, and MORTGAGE.
The COPY OF COURT ROLL of any Voluntary Grant made in Court, by the Lord or Lady, or Steward, of any Manor, with or without Admittance thereon ;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	{ Twice
	0	15	0
And where the same shall not exceed Twenty Shillings	{ Twice
	0	5	0
See also CONVEYANCE upon the Sale of Lands, &c. and MORTGAGE.
And where any Voluntary Grant, or the Memorandum, or Copy of Court Roll thereof, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	15	0
Any Licence to demise, or the Memorandum thereof if granted out of Court; and the COPY OF COURT ROLL of any Licence to demise, if granted in Court;—where the clear yearly Value of the Estate shall exceed Twenty Shillings	0	15	0
And where the same shall not exceed Twenty Shillings	0	5	0
Exemptions from the preceding and all other Stamp Duties :
Original Surrenders out of Court to the Uses of a Will, or to a Trustee for the Uses or Purposes of a Will.
The Court Rolls or Books of any Manor, wherein the Proceedings relating thereto shall be entered or minuted.
See also the General Exemptions at the End of this Part of the Schedule.
DEBENTURE or Certificate, for entitling any Person to receive any Drawback of any Duty or Duties, or Part of any Duty or Duties, of Customs or Excise, or any Bounty payable out of the Revenue of Customs or Excise, for or in respect of any Goods, Wares, or Merchandize, exported or shipped to be exported, from Great Britain to any Part beyond the Seas	0	4	0
Exemptions from the preceding and all other Stamp Duties :
All Debentures or Certificates for Bounty which Were heretofore exempted from Stamp Duty by any Act or Acts of Parliament granting a Bounty on the Exportation of Linens or Sail Cloth.
DECLARATION of any Use or Trust, Uses or Trusts, of or concerning any Estate or Property, Real or Personal, where made by any Writing, not being a Deed or Will	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
If made by Deed. See DEED.
DEED, whereby any real Burden shall be declared or created on Lands or heritable Subjects in Scotland. See MORTGAGE DISPOSITION.
DEED containing an Obligation to infeft any Person, in heritable Subjects in Scotland, under a Clause of Reversion, as a Security for Money, but without any personal Bond or Obligation therein for Payment of the Money intended to be secured.—See MORTGAGE.
DEED of any Kind whatever, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
DEFEAZANCE—Deed or other Instrument of Defeazance, of any Conveyance, Disposition, Assignation, or Tack, apparently absolute, but intended only as a Security for Money or Stock.—See MORTGAGE.
DEPUTATION by the Commissioners of Customs or Excise.—
—See COMMISSION.
DEPUTATION or Appointment of a Gamekeeper	1	10	0
DISCHARGE for Money. See RECEIPT.
DISPENSATION for holding Two Ecclesiastical Dignities or Benefices, or a Dignity and a Benefice, in England; where either of them shall be above the yearly Value of Ten Pounds in the King's Books	30	0	0
And in all other Cases	20	0	0
DISPENSATION of any other Kind, from the Archbishop of Canterbury, or the Master of the Faculties for the Time being, or from the Guardian of the Spiritualities during a Vacancy of the Archbishop's See	30	0	0
DISPOSITION of Lands or heritable Subjects in Scotland, to singular Successors or Purchasers.—See CONVEYANCE.
DISPOSITION of Lands or other heritable Subjects in Scotland to a Purchaser, containing a Clause declaring all or any Part of the Purchase Money a real Burden upon or affecting the Lands or heritable Subjects thereby disponed, or any Part thereof:
Such Disposition shall be charged, not only with the ad valorem and progressive Duties herein-before charged on a Conveyance upon the Sale of Lands or heritable Subjects in Scotland, but also with the ad valorem Duty herein-after charged on any Deed creating a real Burden on Lands in Scotland.—See CONVEYANCE, MORTGAGE.
DISPOSITION in Security, in Scotland.—See MORTGAGE.
DISPOSITION of any Wadset, heritable Bond, &c.—See MORTGAGE.
DISPOSITION of any Lands or other Property, heritable or moveable, in Scotland, or of any Right or Interest therein, not otherwise charged in this Schedule	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
DOCQUET, made on passing under the Great Seal of the United Kingdom, any Grant, Letters Patent, Exemplification, Constat, or other Instrument, requiring a Docquet	0	2	0
DONATION, by His Majesty, His Heirs or Successors, or by any other Patron,
Of any Ecclesiastical Benefice, Dignity, or Promotion, in England, of the yearly Value of Ten Pounds or upwards in the King's Books	20	0	0
Of any other Ecclesiastical Benefice, Dignity, or Promotion whatsoever, in England	10	0	0
DRAFT for Money. See BILL OF EXCHANGE.
EIK to a Reversion. See MORTGAGE.
EXCHANGE of Lands, or other Hereditaments or heritable Subjects, whether any Sum of Money shall be paid for Equality of Exchange or not	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
EXEMPLIFICATION or Constat, under the Greal Seal of the United Kingdom of Great Britain and Ireland, of any Letters Patent or Grant, made or to be made by His Majesty, His Heirs or Successors, or by any of His Royal Predecessors, of any Honour, Dignity, Promotion, Franchise, Liberty, or Privilege, or of any Lands, Office, or other Thing whatsoever;
For every Skin, Sheet, or Piece of Vellum, Parchment, or Paper, upon which any such Exemplification or Constat shall be written	5	0	0
EXTRACTS from Registers and Records in England and Scotland.—
—See COPY.
FACTORY, in the Nature of a Power of Attorney in Scotland.—
See LETTER OF ATTORNEY.
FACULTY, Licence or Commission, for admitting or authorizing any Person to act as a Notary Public in England	30	0	0
FACULTY, Licence, or Commission, for admitting or authorizing any Person to act as a Notary Public in Scotland	20	0	0
FACULTY from the Archbishop of Canterbury, or the Master of the Faculties for the Time being, or from the Guardian of the Spiritualities during a Vacancy of the Archbishop's See, not otherwise charged	30	0	0
FEOFFMENT of Lands, or other Hereditaments, in England, upon the Sale or Mortgage thereof.—See CONVEYANCE—MORTGAGE
FEOFFMENT of Lands or other Hereditaments, in England, not otherwise charged	1	10	0
And where the same shall contain any Letter or Letters of Attorney to deliver or receive Seisin, a further Duty of :	1	10	0
And where the same, together with any such Letter or Letters of Attorney, and any Schedule, Receipt, or other Matter, put or indorsed thereon, or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
FURTHER CHARGE.—See MORTGAGE.
GIFT of Ultimus Haeres, Bastardy, Escheat, or Forfeiture in Scotland.
—See GRANT.
GIFT of the vacant Stipend of any Parish in Scotland, whereof the Presentation to the Church shall belong to the Crown	1	10	0
GRANT or Letters Patent, under the Great Seal of the United Kingdom of Great Britain and Ireland, or the Seal of the Duchy or County Palatine of Lancaster, or under the Seal kept and used in Scotland in place of the Great Seal formerly used there;
Of the Honour or Dignity of a Duke	200	0	0
Of the Honour or Dignityof a Marquis	200	0	0
Of the Honour or Dignity of an Earl	200	0	0
Of the Honour or Dignity of a Viscount	150	0	0
Of the Honour or Dignity of a Baron	100	0	0
Of the Honour or Dignity of a Baronet	50	0	0
Of a Congé d'elire, to any Dean and Chapter, for the Election of an Archbishop or Bishop :	20	0	0
Of the Royal Assent to or Signification of the Election made by any Dean and Chapter, or of the Nomination and Presentation by His Majesty, His Heirs or Successors, in default of such Election, of any Person to be an Archbishop or Bishop	20	0	0
Of or for the Restitution of the Temporalties to any Archbishop or Bishop :	20	0	0
Of any other Honour, Dignity, or Promotion whatsoever, or of any Franchise, Liberty, or Privilege, to any Person or Persons, Body or Bodies Politic or Corporate	20	0	0
And where Iwo or more Honours or Dignities shall be granted by the same Letters Patent to the same Person, such Letters Patent shall be charged with the proper Duty in respect of the highest in point of Rank only.
And where any Honour or Dignity, Honours or Dignities, shall be granted to any Person or Persons, in Remainder, the Letters Patent shall be charged with such further Duty in respect of every Remainder, as would have been payable for an original Grant of the same Honour or Dignity, Honours or Dignities.
And where any such Grant or Letters Patent shall be contained in more than One Skin, Sheet, or Piece of Vellum, Parchment, or Paper, then for every Skin, Sheet, or Piece thereof after the First, a further progressive Duty of	20	0	0
Exemptions from the preceding and all other Stamp Duties.
Commissions of Rebellion in Process
Letters Patent or Briefs for collecting Charitable Benevolences:
Letters Patent for confirming any Dispensation herein-before charged with a Duty.
GRANT, or Warrant of Precedence to take Rank, under the Sign Manual of His Majesty, His Heirs or Successors	20	0	0
GRANT or Licence to take and use a Name and Arms, or either of them	10	0	0
GRANT, Lease, or Tack, under the Great Seal of the United Kingdom of Great Britain and Ireland or the Seal of the Exchequer in England, or the Seal of the Duchy or County Palatine of Lancaster, or the Seal kept and used in Scotland, in place of the Great Seal formerly used there; or under the Privy Seal in England, or the Quarter Seal or Privy Seal in Scotland, unless directed to the Great Seal ; or under the Royal Sign Manual of His Majesty, His Heirs or Successors, unless directed to any of the Seals aforesaid;
Of any Lands, Tenements, Hereditaments, or heritable Subjects, whatever the Tenure thereof may be, which have or shall come to His Majesty, His Heirs or Successors, by Escheat or Forfeiture, or by reason of the same being purchased by or for any Alien; or which His Majesty, His Heirs or Successor, is or shall be otherwise entitled to, in Right of the Crown, and be authorized to dispose of absolutely, as he or they shall think fit; whether such Grant, Lease, or Tack shall be in Fee or Fee Tail, or for Term of Life or Years;
Or of any Lands, Tenements, Hereditaments, or heritable Subjects belonging to the Duchy of Lancaster, or belonging to the Crown in Scotland, whereof His Majesty, His Heirs or Successors, is or shall be authorized to make only certain limited Grants, Leases, or Tacks; whether such Grant, Lease, or Tack, shall be for Term of Life or Years;
Or of any Goods, Chattels, or personal or moveable Estate, or other Profit, whereof the Grant is not otherwise charged in this Schedule;
Where such Grant, Lease, or Tack shall be intended to operate in any Degree as a Gift, except in the Cases next herein-after mentioned, then for every Skin, Sheet, or Piece of Vellum, Parchment, or Paper, upon which the same shall be written, a Duty of	20	0	0
And where any such Grant, Lease, or Tack, operating as a Gift, shall be of Lands or other Hereditaments, or heritable Subjects, vested in His Majesty, His Heirs or Successors, by Escheat, for want of Heirs of any Person who was a bare Trustee thereof, or seized into the Hands of the Crown upon any Outlawry, in a Civil Action at the Suit of any of His Majesty's Subjects	1	10	0
And if the same, together with any Schedule, Receipt, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of :	1	0	0
And where any such Grant, Lease, or Tack, shall be made for what shall be deemed and intended as a full and adequate Consideration for the same, either in Money paid at once or in Rent, or in Lands or Hereditaments given in Exchange or otherwise	{ The same Duty as on 1 a Grant, Lease, or Tack of the like Description made 1 by any of His Majesty's Subjects.
GRANT, or Conveyance, under the Seal of the Duchy of Lancaster, made in pursuance of the Act passed in the 19th Year of His Majesty's Reign, c. 45. for enabling the Chancellor and Council of the Duchy to sell certain Rents, and to enfranchise Copyhold and Customary Tenements within their Survey	{ The same Duty as for any other Conveyance upon the Sale of any Property, for a Consideration of the like Amount. See CONVEYANCE
Exemptions from the preceding and all other Stamp Duties, except the Duty on the Receipt for the Consideration Money.
All Grants and Conveyances under the Seal of the Duchy of Lancaster, made in pursuance of the said Act of the 19th Year of His Majesty's Reign, where the Consideration Money paid for the same shall not exceed 10l.
GRANT, Lease or other Conveyance, from His Majesty, His Heirs or Successors, of any Lands, Tenements, or Hereditaments, or of any personal Estate, being respectively the private Property of His Majesty, His Heirs or Successors, and subject to His or their absolute Disposal, by virtue, of the Act passed in the 40th Year of His Majesty's Reign, concerning the Disposition of certain Real and Personal Property of His Majesty, His Heirs or Successors	{ The same Duty as on a Grant, Lease, or Conveyance of the like Description, from any of His Majesty's Subjects.
GRANT under the Great Seal of the United Kingdom of Great Britain and Ireland, or the Seal kept and used in Scotland in place of the Great Seal formerly used there ; or under the Privy Seal in England, or the Quarter Seal or Privy Seal in Scotland, unless directed to the Great Seal; or under the Sign Manual of His Majesty, His Heirs or Successors, unless directed to any of the Seals aforesaid; out of the Civil List, either of England or Scotland, or out of any other Fund, not being part of the Supplies of the Year, or appropriated by Parliament;
Of any definite and certain Sum or Sums of Money,
Not amounting to 100l.	1	10	0
Amounting to 100l. and not amounting to 250l.	4	0	0
Amounting to 250l. and not amounting to 500l.	10	0	0
Amounting to 500l. and not amounting to 750l.	20	0	0
Amounting to 750l. and not amounting to 1,000l.	30	0	0
Amounting to 1,000l. or upwards; for every 100l. thereof	5	0	0
Or of any Annuity or Pension,
Not amounting to 100l. per Annum :	1	10	0
Amounting to 100l. and not amounting to 200l. per Annum	4	0	0
Amounting to 200l. and not amounting to 400l. per Annum	10	0	0
Amounting to 400l. and not amounting to 600l. per Annum	20	0	0
Amounting to 600l. and not amounting to 800l. per Annum	30	0	0
Amounting to 800l. and not amounting to 1,000l. per Annum	40	0	0
Amounting to 1,000l. per Annum or upwards	50	0	0
But where any such Grant of an Annuity or Pension shall be made in confirmation or by way of Renewal only, of any former Grant of the like Amount and Description, then only a Duty of	1	10	0
And where several and distinct Annuities or Pensions shall be granted to or for the Benefit of different Persons by the same Instrument, the proper Duty shall be charged in respect of each Annuity or Pension; but where the Grant shall be of any Annuity or Pension, to or for the Benefit of Two or more Persons jointly, the Duty shall be charged in respect of the whole.
GRANT, or Appointment by His Majesty, His Heirs or Successors, or by any other Person or Persons, Body Politic or Corporate, of or to any Office or Employment by Letters Patent, Deed, or other Writing:
Where the Salary, Fees, and Emoluments appertaining thereto, shall not amount to 501. per Annum :	1	10	0
And where the same shall amount to 50l, and not amount to 100l. per Annum	3	0	0
And where the same shall amount to 100l. and not amount to 200l. per Annum	5	0	0
And where the same shall amount to 200l. and not amount to 300l. per Annum	10	0	0
And where the same shall amount to 300l. and not amount to 500l. per Annum	20	0	0
And where the same shall amount to 500l. and not amount to 750l. per Annum	30	0	0
And where the same shall amount to 750l. and not amount to 1,000l per Annum	40	0	0
And where the same shall amount to 1,000l. and not amount to 1,500l per Annum	50	0	0
And where the same shall amount to 1,500l. and not amount to 2,000l per Annum	75	0	0
And where the same shall amount to 2,000l. and not amount to 3,000l per Annum	100	0	0
And where the same shall amount to 3,000l. per Annum or upwards	150	0	0
The said Fees and Emoluments to be estimated according to the Average Amount thereof for Three Years preceding, where practicable; and in other Cases according to the best Information that can be obtained,
And where any such Grant or Appointment shall be made to or of Two or more Persons jointly, with separate and distinct Salaries, Fees, or Emoluments, the same shall be charged with a separate and distinct Duty in respect of each Person according to the Amount of the Salary, Fees, and Emoluments appertaining to such Person.
Provided always, that no Duty shall be charged, in respect of any Person to whom any Office or Employment shall be granted anew, upon the Revocation of any former Grant or Appointment, and who shall have paid a Stamp Duty on any former Grant or Appointment, unless the Salary, Fees, and Emoluments appertaining to such Person shall be in any Manner augmented; and in that Case a Duty shall be charged in respect of such Person only in proportion to the Amount of the Augmentation.
GRANT by Copy of Court Roll.—See COPYHOLD.
—See CONVEYANCE.
HERITABLE Bond.—See BOND, MORTGAGE.
INSTITUTION, granted by any Archbishop, Bishop, Chancellor, or other Ordinary, or by any Ecclesiastical Court, in and to any Ecclesiastical Benefice, Dignity, or Promotiion in England;
Where the same shall proceed upon a Presentation	2	0	0
And where it shall proceed upon the Petition of the Patron to be himself admitted and instituted; if the Benefice, Dignity, or Promotion shall be of the yearly Value of Ten Pounds or upwards in the King's Books	20	0	0
Or if the same shall be of any other Description	10	0	0
But such Petition shall not be liable to any Stamp Duty.
INSTITUTION, by any Presbytery or other competent Authority, to Ecclesiastical Benefices, in Scotland.—See COLLATION.
INVENTORY—See SCHEDULE.
LAND TAX. Instruments relating to the Redemption and Sale thereof.—See the General Exemptions at the End of this Part of the Schedule.
LEASES, or Tacks of Lands, &c. belonging to His Majesty, in Right of the Crown, or otherwise.—See GRANT.
LEASES, or Tacks of Lands, &c. not belonging to His Majesty, viz.
LEASE (or Bargain and Sale) for a Year.—See BARGAIN and SALE.
LEASE, or Tack of any Lands, Hereditaments, or heritable Subjects, for a Term not exceeding Twenty-one Years, at a yearly Rent of 10l or less, and without any Fine or Grassum paid for the same	1	0	0
LEASE, or Tack of any Lands, Hereditaments, or heritable Subjects, for a Life or Lives, or for a Term of Years determinable with a Life or Lives, or for a Term absolute, not exceeding Forty Years, in consideration of a Fine or Grassum paid for the same, not exceeding Twenty Pounds;
If the Rent reserved or stipulated shall not exceed Forty Shillings	1	0	0
And it the Rent reserved or stipulated shall exceed Forty Shillings	1	10	0
LEASE, or Tack of any Kind, not otherwise charged in this Schedule	1	10	0
And for the Counterpart or Duplicate of any Lease or Tack, hereby charged with a Duty of ll. the like Duty of	1	0	0
And for the Counterpart or Duplicate of any other Lease or Tack whatsoever	1	10	0
And where any such Lease or Tack, Counterpart, or Duplicate as aforesaid, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
Exemptions from the preceding and all other Stamp Duties.
Leases or Tacks of waste or uncultivated Lands, to any poor or labouring Persons, for any Term not exceeding Three Lives, or Ninety-nine Years, where the Fine shall not exceed Five Shillings, nor the reserved Rent One Guinea per Annum, and the Counterparts or Duplicates of all such Leases.
LETTER or Power of Attorney made by any Petty Officer, Seaman, Marine, or Soldier serving as a Marine, for receiving Prize Money :	0	1	0
LETTER or Power of Attorney of any other Kind, or Commission or Factory in the Nature thereof	1	0	0
And where the same, together with any Schedule or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of :	1	0	0
LETTER of Licence from Creditors to a Debtor	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
LETTERS of Marque and Reprisal	5	0	0
LETTERS Patent.—See GRANT.
LETTER of REVERSION, in Scotland.—See MORTGAGE.
LICENCE for Marriage in England, if Special	5	0	0
LICENCE for Marriage in England, if not Special	0	10	0
LICENCE to be granted by any Archbishop, Bishop, Vicar-general, or other competent Authority, in England, for the Non-residence of any Clergyman upon his Living, pursuant to the Act of the 43d Year of His Majesty's Reign :	1	0	0
LICENCE of any Kind, not otherwise charged in this Schedule, which shall pass the Seal of any Archbishop, Bishop, Chancellor, or other Ordinary, or of any Ecclesiastical Court, in England; or which shall be granted by any Presbytery, or other Ecclesiastical Power, in Scotland	2	0	0
Exemptions from the preceding and all other Stamp Duties.
Licences to Stipendiary Curates in England, wherein the Annual Amount of the Stipend shall be specified; and Licences for the Non-residence of Clergymen upon their Livings, where granted on the Ground of there being no House or no fit House of Residence thereon.
LICENCE to use and exercise the Calling or Occupation of an Appraiser -To be taken out, yearly, by every Person who shall exercise the said Calling or Occupation, or make any Appraisement or Valuation, herein-before charged with a Duty, for or in expectation of any Gain, Fee, or Reward, except licensed Auctioneers.	0	6	0
LICENCE to be taken out, yearly, by any Banker or Bankers, or other Person or Persons who shall issue any Promissory Notes for Money, payable to the Bearer on Demand, and allowed to be reissued	20	0	0
LICENCE to exercise the Faculty of Physic, in London, and within Seven Miles thereof.—See ADMISSION.
LICENCE to act as a Notary Public.—See FACULTY.
LICENCE to demise Copyhold Lands.—See COPYHOLD.
MARRIAGE LICENCE.—See LICENCE.
MATRICULATION in the Universities.—See ADMISSION.
MEMORIAL, to be registered pursuant to any Act of Parliament, made or to be made, for the public registering of Deeds and Conveyances, in England	0	10	0
And for every Piece of Vellum, Parchment, or Paper upon which any such Memorial shall be written, after the first, a further progressive Duty of	0	10	0
MEMORIAL, to be registered or inrolled pursuant to Act of Parliament, of any Deed or Instrument, Deeds or Instruments, whereby any Annuity shall be granted or secured, in England :	1	0	0
And for every Piece of Vellum, Parchment, or Paper upon which any such Memorial shall be written, after the first, a further progressive Duty of	1	0	0
MORTGAGE, Conditional Surrender by way of Mortgage, Further Charge, Wadset, and Heritable Bond; Disposition, Assignation, or Tack, in Security; and Eik to a Reversion; of or affecting any Lands, Estate, or Property, real or personal heritable or moveable, whatsoever;
Also any Deed, containing an Obligation to infeft any Person in an Annual Rent, or in Lands or other heritable Subjects in Scotland, under a Clause of Reversion, but without any personal Bond or Obligation therein contained, for Payment of the Money or Stock intended to be secured;
Also any Conveyance of any Lands, Estate, or Property whatsoever, in trust to be sold or otherwise converted into Money, which shall be intended only as a Security, and shall be redeemable before the Sale or other Disposal thereof, either by express Stipulation or otherwise ; except where such Conveyance shall be made for the Benefit of Creditors generally, or for the Benefit of Creditors specified, who shall accept the Provision made for Payment of their Debts in full Satisfaction thereof, or who shall exceed Five in Number ;
Also any Defeazance, Letter of Reversion, or Back Bond for defeating or making redeemable any Conveyance, Disposition, Assignation, or Tack of any Lands, Estate, or Property whatsoever, which shall be apparently absolute, but intended only as a Security;
Also any Agreement, Contract, or Bond, accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or any such other Security or Conveyance as aforesaid, of any Lands, Estate, or Property comprised in such Title Deeds, or for pledging or charging the same as a Security;
And also any Deed whereby a Real Burden shall be declared or created on Lands or Heritable Subjects in Scotland
Where the same respectively shall be made, as a Security for the Payment of any definite and certain Sum of Money advanced or lent at the Time, or previously due and owing, or forborne to be paid, being payable,
Not exceeding 50l.	0	15	0
Exceeding 50l. and not exceeding 100l.	1	0	0
Exceeding 100l. and not exceeding 150l.	1	10	0
Exceeding 150l. and not exceeding 300l.	2	0	0
Exceeding 300l. and not exceeding 500l.	3	0	0
Exceeding 500l. and not exceeding 1,000l.	4	0	0
Exceeding 1,000l. and not exceeding 2,000l.	5	0	0
Exceeding 2,000l. and not exceeding 3,000l.	6	0	0
Exceeding 3,000l. and not exceeding 4,000l.	7	0	0
Exceeding 4,000l. and not exceeding 5,000l.	8	0	0
Exceeding 5,000l. and not exceeding 10,000l.	10	0	0
Exceeding 10,000l. and not exceeding 15,000l.	12	0	0
Exceeding 15,000l. and not exceeding 20,000l.	15	0	0
Exceeding 20,000l.	20	0	0
And where the same respectively shall be made as a Security for the Repayment of Money to be thereafter lent, advanced, or paid, or which may become due upon an Account current, together with any Sum already advanced or due, or without, as the Case may be;
If the total Amount of the Money secured or to be ultimately recoverable thereupon shall be uncertain and without any Limit	20	0	0
But if the total Amount of the Money secured or to be ultimately recoverable thereupon shall be limited not to exceed a given Sum	{ The same Duty as on a Mortgage or Wadset for such limited Sum.
And where the same respectively shall be made as a Security for the Transferor Re-transfer of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company, in consideration of Stock or Money advanced or lent at the Time, or previously due and owing, or forborne to be paid, being payable :	{ The same Duty as on a Mortgage or Wadset for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price-thereof on the Day of the Date of the Mortgage or other Instrument aforesaid, or on either of the Ten Days preceding.
And where the same respectively shall be made as a Security for the Payment of a Sum of Money, and also for the Transfer or Re-transfer of a Share in any of the said Stocks or Funds, the said ad valorem Duty shall be charged in respect of each.
And in case the same respectively shall be made as a Security for the Payment or Transfer to different Persons of separate and distinct Sums of Money, or Shares in any of the said Stocks or Funds, the said ad valorem Duty shall be charged for and in respect of each separate and distinct Sum of Money, or Share in any of the said Stocks or Funds therein specified and secured, and not upon the aggregate Amount thereof.
And where any such Mortgage or Wadset, or other Instrument hereby charged will) the same Duty as a Mortgage or Wadset, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
MORTGAGE, &c.—Any Transfer or Assignment, Disposition or Assignation of any Mortgage or Wadset, or of any such other Security as aforesaid, or of the Benefit thereof, and of the Money or Stock thereby secured, in all Cases where the Person entitled to the Right of Redemption or Reversion shall not be made a Party to such Transfer or Assignment, Disposition or Assignation, and also where the Person who originally made the Mortgage, Wadset, or other Security shall continue entitled to the Right of Redemption or Reversion, and shall be made a Party to such Transfer or Assignment, Disposition or Assignation, provided no further Sum of Money or Stock be added to the Principal Money or Stock already secured :	1	10	0
And in all other Cases such Transfer or Assignment, Disposition or Assignation, shall be charged with the same Duty as an original Mortgage, Wadset, or other Security.
And where any such Transfer or Assignment, Disposition or Assignation, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
PROVIDED always, that where several distinct Deeds or Instruments, falling within the Description of any of the Instruments hereby charged with the said ad valorem Duty on Mortgages and Wadsets, shall be made at the same Time for securing the Payment or Transfer of one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty shall be charged and chargeable only on one of such Deeds or Instruments, and all the rest shall be charged with the Duty to which the same may be liable under anymore general Description of such Deeds or Instruments contained in this Schedule; and the Commissioners of Stamps shall, if thereunto required, for the sake of Evidence, cause all the rest of such Deeds or Instruments to be also stamped with some particular Stamp for testifying the Payment of the said ad valorem Duty, on Proof to their Satisfaction that all the said Deeds or Instruments have paid the proper Duties hereby charged thereon.
And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged by means of a conditional Surrender or Grant, the said ad valorem Duty shall be charged on the Surrender or Grant, or the Memorandum thereof, if made out of Court, or on the Copy of Court Roll of the Surrender or Grant, if made in Court.
And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged or charged together with other Property for securing one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty shall be charged on the Deed or Instrument relating to the other Property.
Exemptions from the said ad valorem Duty on Mortgages, &c., but not from any other Duty to which the same may be liable.
Any Deed or other Instrument made in pursuance of and conformably to any Agreement, Contract, or Bond hereby charged with and which shall actually have paid the said ad valorem Duty.
Any Deed or other Instrument made for the further Assurance only of any Estate or Property already mortgaged, pledged, or charged as a Security, by any Deeed or Instrument which shall have paid the said ad valorem Duty hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds imposed by the Act of the 44th Year of His Majesty's Reign before mentioned.
Any Deed or other Instrument made as an additional or further Security for any Sum or Sums of Money, or any Share or Shares of any of the Stocks or Funds before mentioned, already secured by any Deed or Instrument which shall have paid the said ad valorem Duty hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds charged by the said Act of the 44th Year of His Majesty's Reign, to be exempt from the said ad valorem Duty hereby charged, so far as regards such Sum or Sums of Money, or such Share or Shares of any of the said Stocks or Funds, before secured, in case such additional or further Security shall be made by the same Person or Persons who made the original Security ; but if any further Sum of Money or Stock shall be added to the Principal Money or Stock already secured, the said ad valorem Duty shall be charged in respect of such further Sum of Money or Stock.
For General Exemptions from the preceding and all other Stamp Duties, see the End of this Part of the Schedule.
MORTGAGE, Wadset, &c, with a Conveyance of the Equity or Right of Redemption or Reversion, or other Matter, in the same Deed; viz.
Where any Deed or Writing shall operate as a Mortgage or other Instrument hereby charged with the ad valorem Duty on Mortgages, and also as a Conveyance of the Equity or Right of Redemption or Reversion of any Lands, Estate, or Property therein comprised, to or in Trust for or according to the Direction of a Purchaser, such Deed or Writing shall be charged, not only with the said ad valorem Duty on Mort gages, but also with the ad valorem Duty herein-before charged on a Conveyance upon the Sale of any Property; but where the Equity or Right of Redemption or Reversion shall be thereby conveyed or limited in any other Manner, such Deed or Writing shall be charged only as a Mortgage.
And in all other Cases where a Mortgage or other Instrument hereby charged with the ad valorem Duty on Mortgages shall be contained in one and the same Deed or Writing with any other Matter or Thing (except what shall be incident to such Mortgage or other Instrument), such Deed or Writing shall be charged with the same Duties (except the progressive Duty) as such Mortgage or other Instrument, and such other Matter or Thing, would have been separately charged with, if contained in separate Deeds or Writings.
And where any such Deed or Writing as is mentioned in the Two preceding Clauses, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
NOMINATION by His Majesty, His Heirs or Successors, or by any other Patron, to any Perpetual Curacy in England	1	10	0
NOTARIAL ACT, any whatsoever, not otherwise charged in this Schedule	0	5	0
And for every Sheet or Piece of Paper, Parchment, or Vellum upon which the same shall be written, after the first, a further progressive Duty of :	0	5	0
ORDER for the Payment of Money.—See BILL OF EXCHANGE.
PASSPORT	0	5	0
POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Life or Lives, or upon any Event or Contingency relating to or depending upon any Life or Lives,	0	5	0
Where the Sum insured shall not amount to 500l.	0	15	0
And where it shall amount to 500l. or upwards	1	10	0
POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made of or upon any Building, Goods, Wares, Merchandize, or other Property, from Loss or Damage by Fire only	0	1	0
POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandize, or other Property on board of any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel, which may lawfully be insured, for or upon any Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney, or Sark, or the Isle of Man, to any other Port or Place in the said Kingdom or Islands or Isle of Man;
Where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall not exceed the Rate of Twenty shillings per Centum on the Sum insured;
If the whole Sum insured shall not exceed 100l.	0	1	3
And if the whole Sum insured shall exceed 100l., then for every 100l., and also for any fractional Part of 100l. whereof the same shall consist	0	1	3
And where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall exceed the Rate of Twenty Shillings per Centum on the Sum insured;
If the whole Sum insured shall not exceed 100l.	0	2	6
And if the whole Sum insured shall exceed 100l , then for every 100l., and also for any fractional Part of 100l. whereof the same shall consist	0	2	6
But if the separate Interests of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of Is. 3d. or 2s. 6d., as the Case may require, shall be charged thereon, in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.
POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandize, or other Property on board of any Ship or Vessel, or upon the ' Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel, which may lawfully be insured, for or upon any other Voyage than is herein-before specified, or for any certain Term or Period of Time, not exceeding Twelve Calendar Months ;
Where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured ;
If the whole Sum insured shall not exceed 100l.	0	2	6
And if the whole Sum insured shall exceed 100l., then for every 100l. and also for any fractional Part of 100l. whereof the same shall consist - :	0	2	6
And where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall exceed the Rate of Twenty Shillings per Centum on the Sum insured:
If the whole Sum insured shall not exceed 100l.	0	5	0
And it the whole bum Insured shall exceed 100l., then for every 100l., and also for any fractional Part of 100l. whereof the same shall consist	0	5	0
But if the separate Interests of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of 2s. 6d. or 5s., as the Case may require, shall be charged thereon in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.
POLICY of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance, commonly called a. Mutual Insurance, shall be made, or whereby divers Persons shall insure or agree to insure one another, without any Premium or pecuniary Consideration, from any Loss, Damage, or Misfortune that may happen of or to any Ship or Vessel, or any Goods, Merchandize, or other Property on board of any Ship or Vessel, or the Freight of any Ship or Vessel, or any other Interest in or relating to any Ship or Vessel, which may lawfully be insured :
Upon any Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Aderney, or Sark, or the Isle of Man, to any other Port or Place in the said Kingdom, or Islands, or Isle of Man ;
For every Sum of 100l. and also for each and every fractional Part of 100l. thereby insured to any Person or Persons :	0	2	6
Upon any other Voyage whatsoever, or for any certain Term or Period of Time not exceeding Twelve Calendar Months ;
For every Sum of 100l. and also for each and every fractional Part of 100l. thereby insured to any Person or Persons :	0	5	0
POLICY of Assurance, or Insurance, or other Instrument, by whatever Name the same shall be called; whereby any other lawful Insurance whatsoever, not herein-before charged, shall be made upon any Property or Interest whatever, from Loss or Damage of any Kind;
Where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured;
If the whole Sum insured shall not exceed 100l.	0	2	6
And if the whole Sum insured shall exceed 100l., then for every 100l., and also for any fractional Part of 100l. whereof the same shall consist	0	2	6
And where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall exceed the Rate of Twenty Shillings per Centum on the Sum insured ; and also where the Insurance shall be made for any other than a pecuniary Consideration :
If the whole Sum insured shall not exceed 100l.	0	5	0
And if the whole Sum insured shall exceed 100l., then for every 100l., and also for any fractional Part of 100l. whereof the same shall consist :	0	5	0
But if the separate Interests of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of Is. 6d. or 5s., as the Case may require, shall be charged thereon in respect of each and every fractional Part of 100l. as well as in respect of every full Sum of 100l. which shall be thereby insured upon any separate and distinct Interest.
POWER of ATTORNEY.—See LETTER OF ATTORNEY.
PRECEPT of Clare Constat, to give Seisin of Lands or other heritable Subjects in Scotland	0	7	0
And where the same shall contain2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of.	0	7	0
PRESENTATION by His Majesty, His Heirs or Successors, or by any other Patron,
To any Ecclesiastical Benefice, Dignity, or Promotion, in England, of the yearly Value of Ten Pounds or upwards, in the King's Books	20	0	0
To any other Ecclesiastical Benefice, Dignity, or Promotion whatsoever in England	10	0	0
PROCURATION, Deed or other Instrument of	1	0	0
And where the same, together with any Schedule, or other Matter, put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Qantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
PROMISSORY NOTE, for the Payment, to the Bearer on Demand, of any Sum of Money,
Not exceeding One Pound and One Shilling	0	0	4
Exceeding 11. Is. and not exceeding 21. 2s.	0	0	8
Exceeding 21. 2s. and not exceeding 51. 5s.	0	1	0
Exceeding 5l 5s. and not exceeding 201.	0	1	6
Exceeding 20l. and not exceeding 301.	0	3	0
Exceeding30l. and not exceeding 50l.	0	4	6
Exceeding 50l. and not exceeding 100l.	0	7	6
Which said Notes, for any Sum not exceeding Two Pounds and Two Shillings, may be re-issued, after Payment thereof, as often as shall be thought fit; and the said Notes for any Sum exceeding Two Pounds and Two Shillings and not exceeding 100l. may be re-issued from Time to Time after Payment thereof, until the Expiration of Three Years from the Date thereof, but not afterwards.
PROMISSORY NOTE, for the Payment, in any other Manner than to the Bearer on Demand, of any Sum of Money,
Amounting to 40s. and not exceeding 51. 5s.	0	1	0
Exceeding 51. 5s. and not exceeding 30l.	0	1	6
Exceeding 30l. and not exceeding 50l.	0	2	0
Exceeding 50l. and not exceeding 100l.	0	3	0
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the Payment, either to the Bearer on Demand, or in any other Manner than to the Bearer on Demand, of any Sum of Money,
Exceeding 100l. and not exceeding 200l.	0	4	0
Exceeding 200l. and not exceeding 5001.:	0	5	0
Exceeding 500l. and not exceeding 1,000l.	0	7	6
Exceeding 1,000l. and not exceeding 3,000l.	0	10	0
Exceeding 3,000l.	1	0	0
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE, for the Payment of any Sum of Money by Instalments, or for the Payment of several Sums of Money, at different Days or Times, so that the whole of the Money to be paid shall be definite and certain :	{ The same Duty as on a Promissory Note, payable after Date, for a Sum equal to the whole Amount of the Money to be paid.
And the following Instruments shall be deemed and taken to be Promissory Notes, within the Intent and Meaning of this Schedule; viz.
All Notes promising the Payment of any Sum or Sums of Money out of any particular Fund, which may or may not be available; or upon any Condition or Contingency, which may or may not be performed or happen; if the same shall be made payable to the Bearer, or to Order, and if the same shall be definite and certain, and not amount in the whole to Twenty Pounds;
And all Receipts for Money deposited in any Bank, or in the Hands of any Banker or Bankers, which shall contain any Agreement or Memorandum importing that Interest shall be paid for the Money so deposited.
Exemptions from the Duties on Promissory Notes.
All Notes, promising the Payment of any Sum or Sums of Money out of any particular Fund, which may or may not be available ; or upon any Condition or Contingency, which may or may not be performed or happen ; where the same shall not be made payable to the Bearer or to Order; and also where the same shall be made payable to the Bearer or to Order; if the same shall amount to Twenty Pounds, or be indefinite ;
And all other Instruments, bearing in any Degree the Form or Style of Promissory Notes, but which in Law shall be deemed special Agreements, except those hereby expressly directed to be deemed Promissory Notes.
But such of the Notes and Instruments here exempted from the Duty on Promissory Notes shall nevertheless be liable to the Duty which may attach thereon as Agreements or otherwise.
Exemptions from the preceding and all other Stamp Duties.
All Promissory Notes for the Payment of Money issued by the Governor and Company of the Bank of England.
PROTEST of any Bill of Exchange or Promissory Note, for any Sum of Money,
Not amounting to 20l.	0	2	0
Amounting to 20l. and not amounting to 100l.	0	3	0
Amounting to 100l. and not amounting to 500l.	0	5	0
Amounting to 500l. or upwards	0	10	0
PROTEST of any other Kind	0	5	0
And tor every sheet or Piece of Paper, Parchment, or Vellum, upon which the same shall be written, after the first, a further progressive Duty of :	0	5	0
PURCHASE DEED.—See CONVEYANCE on the Sale of Lands, &c.
REAL BURDEN on Lands in Scotland, Deed creating.
—See MORTGAGE, DISPOSITION.
RECEIPT or Discharge given for or upon the Payment of Money, Amounting to 2l. and not amounting to 10l.	0	0	2
Amounting to 10l. and not amounting to 20l.	0	0	4
Amounting to 20l. and not amounting to 50l.	0	0	8
Amounting to 50l. and not amounting to 100l.	0	1	0
Amounting to 100l. and not amounting to 200l.	0	2	0
Amounting to 200l. and not amounting to 500l.	0	3	0
Amounting to 500l. or upwards	0	5	0
And where any Sum of Money whatever shall be therein expressed or acknowledged to be received in full of all Demands	0	5	0
And any Note, Memorandum, or Writing whatsoever given to any Person for or upon the Payment of Money, whereby any Sum of Money, Debt, or Demand, or any Part of any Debt or Demand, therein specified, and amounting to Two Pounds or upwards, shall be expressed or acknowledged to have been paid, settled, balanced, or otherwise discharged or satisfied, or which shall import or signify any such Acknowledgment, and whether the same shall or shall not be signed with the Name of any Person, shall be deemed and taken to be a Receipt for a Sum of Money of equal Amount with the Sum, Debt, or Demand so expressed or acknowledged to have been, paid, settled, balanced, or otherwise discharged or satisfied, within the Intent and Meaning of this Schedule and of the foregoing Act, and shall be charged with a Duty accordingly.
And any Receipt or Discharge, Note, Memorandum, or Writing whatever given to any Person for or upon the Payment of Money, which shall contain, import, or signify any general Acknowledgment of any Debt, Account, Claim, or Demand, Debts, Accounts, Claims, or Demands, whereof the Amount shall not be therein specified, having been paid, settled, balanced, or otherwise discharged or satisfied, or whereby any Sum of Money therein mentioned shall be acknowledged to be received in full or in discharge or satisfaction of any such Debt, Account, Claim, or Demand, Debts, Accounts, Claims, or Demands, and whether the same shall or shall not be signed with the Name of any Person, shall be deemed and taken to be a Receipt for the Sum of 500l. or upwards, within the Intent and Meaning of this Schedule and of the foregoing Act, and shall be charged with the Duty of Five Shillings accordingly.
And all Receipts, Discharges, and Acknowledgments of the Description aforesaid which shall be given for or upon Payments made by or with any Bills of Exchange, Drafts, Promissory Notes, or other Securities for Money, shall be deemed and taken to be Receipts given upon the Payment of Money within the Intent and Meaning of this Schedule and of the foregoing Act.
Exemptions from the preceding Duties on Receipts.
Receipts exempted from Stamp Duty by any Act or Acts of the present Session relating to the Assessed Taxes.
Receipts or Discharges given by the Treasurer of the Navy for any Money imprested to or received by him for the Service of the Navy.
Receipts or Discharges given by any Agent for Money imprested to him on account of the Pay of the Army or Ordnance.
Receipts or Discharges given by any Officer, Seaman, Marine, or Soldier, or their Representatives respectively, for or on account of any Wages, Pay, or Pension due from the Navy Office, Army Pay Office, or Ordnance Office.
Receipts or Discharges given for the Consideration Money for the Purchase of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stocks and Funds of the Governor and Company of the Bank of England, or of the East India Company or South Sea Company, and for any Dividend paid on any Share of the said Stocks or Funds respectively.
Receipts given for Money deposited in the Bank of England, or in the Bank of Scotland, or Royal Bank of Scotland, or in the Bank of the British Linen Company in Scotland, or in the J Hands of any Banker or Bankers, to be accounted for on Demand; provided the same be not expressed to be received of or by the Hands of any other than the Person or Persons to whom the same is to be accounted for. But if with Interest—See Promissory Note.
Receipts or Discharges written upon Promissory Notes, Bills of Exchange, Drafts or Orders for the Payment of Money, duly stamped according to the Laws in force at the Date thereof, or upon Bills of Exchange drawn out of but payable in Great Britain.
Receipts or Discharges given upon Bills or Notes of the Governor and Company of the Bank of England.
Letters by the General Post acknowledging the safe Arrival of any Bills of Exchange, Promissory Notes, or other Securities for Money.
Receipts or Discharges indorsed or otherwise written upon or contained in any Bond, Mortgage, or other Security, or any Conveyance, Deed, or Instrument whatever, duly stamped according to the Laws in force at the Date thereof, acknowledging the Receipt of the Consideration Money therein expressed, or the Receipt of any Principal Money, Interest, or Annuity thereby secured.
Releases or Discharges for Money, by Deeds duly stamped according to the Laws in force at the Date thereof.
Receipts or Discharges given for Drawbacks or Bounties upon the Exportation of any Goods or Merchandize from Great Britain.
Receipts or Discharges for the Return of any Duties of Customs upon Certificates of Over Entry.
Receipts, or Acknowledgments of Payment, indorsed upon any Bills, Orders, Remittance Bills, or Remittance Certificates, drawn by Commissioned Officers, Masters, and Surgeons in the Navy, or by any Commissioner or Commissioners of the Navy, under the Authority of the Act passed in the 35th Year of His Majesty's Reign, for the more expeditious Payment of the Wages and Pay of certain Officers belonging to the Navy.
Receipts, or Acknowledgments of Payment, indorsed upon any Bills drawn pursuant to any former Act or Acts of Parliament, by the Commissioners of the Navy, or by the Commissioners for Victualling the Navy, or by the Commissioners for managing the Transport Service and taking care of sick and wounded Seamen, upon and payable by the Treasurer of the Navy.
See also the General Exemptions at the End of this Part of the Schedule.
RECOGNIZANCE, Statute Merchant, and Statute Staple, entered into as a Security for the Payment of any Sum or Sums of Money, Annuity or Annuities, or for the Transfer of any Shave or Shares in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company ;
Where such Payment or Transfer shall not be already secured by a Bond or Mortgage, or by some other Instrument hereby charged with the same Duty as a Bond or Mortgage	{ The same Duty or Duties as on a Bond given for the like Purpose in England.
And where such Payment or Transfer shall be already secured as above mentioned	1	0	0
RECOGNIZANCE, Statute Merchant, and Statute Staple, entered into as a Security for the Performance of any Covenant, Contract, or Agreement, or for the due Execution of any Office or Trust, or for render-ino a due Account of Money received or to be received, or for indemnifying any Person or Persons against any Matter or Thing :	1	0	0
And where any such Recognizance or Statute as aforesaid, together with any Schedule or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
REGISTER or Entry of the Degree of a Barrister at Law taken in either of the Inns of Court in England.—See ADMISSION.
REGISTER or Entry of Degrees taken in the Universities of Great Britain.—See ADMISSION.
RELEASE upon the Sale of any Property.—See CONVEYANCE.
RELEASE and Renunciation of Lands or other Property, real or personal, heritable or moveable, or of any Right or Interest therein ; any Deed or Instrument of, not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty :	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
RENUNCIATION upon the Sale of any Property.—See CONVEYANCE.
RENUNCIATION of any Right or Interest in any Property, otherwise than upon a Sale.—See RELEASE.
RESIGNATION.—Principal or original Instrument of Resignation, or Service or Cognition of Heirs, or Charter, or Seisin, of any Houses, Lands, or other Heritable Subjects in Scotland, holding Burgage or of Burgage Tenure	0	7	0
RESIGNATION.—Instrument of Resignation of any Lands or other Heritable Subjects in Scotland, not of Burgage Tenure	0	7	0
And where any of the said Instruments shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	7	0
REVOCATION of any Use or Trust, Uses or Trusts, of or concerning any Estate or Property, Real or Personal, where made by any Writing, not being a Deed or Will :	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
If made by Deed.—See DEED.
SCHEDULE, Inventory, or Catalogue of any Lands, Hereditaments, or Heritable Subjects, or of any Furniture, Fixtures, or other Goods or Effects; or containing the Terms and Conditions of any proposed Sale, Lease, or Tack or the Conditions and Regulations for the Cultivation or Management of any Farm, Lands, or other Property leased or agreed to be leased ; or containing any other Matter or Matters of Contract or Stipulation whatsoever; which shall be referred to in or by, and be intended to be used or given in Evidence as Part of or as material to, any Agreement, Lease, Tack, Bond, Deed, or other Instrument charged with any Duty in this Schedule, but which shall be separate and distinct from, and not indorsed on or annexed to, such Agreement, Lease, Tack, Bond, Deed, or other Instrument	1	0	0
And if the same shall contain more than 1,080 Words, then for every further entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
Exemptions from the preceding and all other Stamp Duties.
Printed Proposals published by any Corporation or Company respecting Insurances, and which shall be referred to in or by any Policy or Instrument of Insurance, issued by such Corporation or Company.
SEISIN.—Instrument of Seisin given upon any Charter, Precept of Clare Cnestat, or Precept from Chancery, or upon any Wadset, Heritable Bond, Disposition, Apprising, Adjudication, or otherwise, of any Lands or Heritable Subjects in Scotland, not of Burgage Tenure	0	7	0
And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	0	7	0
SPECIFICATION, to be inrolled or recorded, of any Discovery or Invention for which a Patent shall be obtained	5	0	0
And where the same shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of	1	0	0
SURRENDER upon the Sale of Lands or other Property.
—See CONVEYANCE.
SURRENDER (not otherwise charged in this Schedule, nor expressly exempted from all Stamp Duty,) of any Term or Terms of Years, or of any Freehold or uncertain Interest, in any Lands, Hereditaments, or Heritable Subjects, not being of Copyhold or Customary Tenure	1	10	0
And where the same, together with any Schedule, Receipt, or other Matter put or indorsed thereon or annexed thereto, shall contain 2,160 Words or upwards, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, a further progressive Duty of:	1	0	0
SURRENDER of Copyhold Lands or Tenements.
—See COPYHOLD AND MORTGAGE.
TACK of LANDS, &c. in Scotland belonging to the Crown.—See GRANT.
TACK of LANDS, &c. in Scotland not belonging to the Crown.
—See LEASE.
TACK in Security.—See MORTGAGE.
TESTIMONIAL or Certificate of the Admission of any Person to the Degree of a Bachelor of Arts in either of the Universities in England :	3	0	0
TESTIMONIAL or Certificate of the Admission of any Person to any other Degree in either of the said Universities	10	0	0
TRANSFER of any Share in the Stock and Funds of the Governor and Company of the Bank of England, or of the South Sea Company, whether upon a Sale or otherwise	0	7	9
TRANSFER of any Share in the Stock and Funds of the East India Company, whether upon a Sale or otherwise	1	10	0
TRANSFER of any Share or Shares in the Stock and Funds of any other Corporation, Company, or Society whatever, upon the Sale thereof, or by way of Mortgage or Security.—See CONVEYANCE.—MORTGAGES;.
TRANSFER of any share or shares in the stock and funds of any other Corporation, Company, or Society whatever, not otherwise charged under the Head of Mortgage, or of Conveyance upon the Sale of any Property	1	10	0
TRANSFER upon the Sale of any other Property.—See CONVEYANCE.
TRANSFER of Mortgage, Wadset, or other Security.—See MORTGAGE.
WADSET.—See MORTGAGE.
WARRANT or ORDER beneficial, under the Sign Manual of His Majesty, His Heirs or Successors, except where the same shall be for the Service of the Navy, Army, or Ordnance	1	10	0
And where the same shall be for the Service of the Navy, Army, or Ordnance	0	12	6
And where several Persons shall be separately and distinctly (and not jointly) benefited by one Warrant, the proper Duty shall be charged in respect of each such Person.
GENERAL EXEMPTIONS FROM ALL STAMP DUTIES.
All Bonds, Contracts, Mortgages, Conveyances, Deeds, arid Instruments whatever exempted from Stamp) Duty by the Act of the 17th Year of His Majesty's Reign, c. 53., or any other Act or Acts of Parliament now in force for promoting the Residence of the Parochial Clergy, by making Provision for building, repairing, or purchasing Houses and other Buildings for the Use of their Benefices.
All Affidavits, Contracts, Mortgages, Conveyances, Deeds, and Instruments whatever exempted from Stamp Duty by the Act of the 42d Year of His Majesty's Reign, c. 11 6., or any other Act or Acts of Parliament now in force relating to the Redemption and Sale of the Land Tax.
All Transfers of Shares in the Government or Parliamentary Stocks or Funds.
All Grants, Leases, and other Conveyances and Instruments exempted from Stamp Duty by an Act of the present Session, to improve the Land Revenue of the Crown.

SCHEDULE—PART THE SECOND: Containing the Duties on LAW PROCEEDINGS

Which Duties are to be paid and payable for and in respect of every Skin, Sheet, or Piece of Vellum, Parchment, or Paper upon which the several Instruments, Matters, and Things herein charged shall be respectively written or printed, except where the Duties are imposed according to the Number of Words therein contained, or are expressly charged in any other Manner.

And all the Instruments, Matters, and Things herein charged with a Duty in respect of every Skin, Sheet, or Piece of Vellum, Parchment, or Paper upon which the same shall be written or printed, shall respectively be written or printed upon Vellum, Parchment, or Paper, and in such and the same Manner and Form as the like Instruments, Matters, or Things have been heretofore accustomed to be, or are now usually written or printed.

And where a Court of Law or Equity is mentioned generally, the same shall be taken to mean, not only the Courts at Westminster, but also the several Courts of Law or Equity of the Great Sessions in Wales, and in the Counties Palatine of Chester, Lancaster, and Durham, or elsewhere in England.

	Duty.
	£	s.	d.
I. PROCEEDINGS in the High Court of Admiralty; and in the Courts of the Cinque Ports, exercising Admiralty Jurisdiction ; the High Court of Appeals in Prize Causes; and the High Court of Delegates, in Admiralty Matters, in England.
AFFIDAVIT to be filed, read, or used in any of the said Courts	0	5	0
ALLEGATION in any of the said Courts	0	5	0
ANSWER in any of the said Courts	0	5	0
APPEAL from any definitive Sentence or final Decree, or from any interlocutory Decree or Order, of any of the said Courts	15	0	0
ATTACHMENT issuing out of any of the said Courts	1	10	0
BAIL BOND, or Recognizance, taken in any of the said Courts, or by Commission from the same	1	0	0
CITATION issuing out of any of the said Courts	1	0	0
COMMISSION issuing out of any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any Affidavit filed, read, or used in any of the said Courts	0	5	0
COPY (i.e. Office Copy) of any Citation, Monition, or Warrant issued out of any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any Libel, Allegation, Answer, Interrogatories, Depositions, or Inventory filed or exhibited in any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any interlocutory Decree or Order, or of any definitive Sentence or final Decree, made in any of the said Courts	0	5	0
DECREE, or Order Interlocutory, made in any of the said Courts	1	0	0
DEPOSITIONS taken in any of the said Courts, or by Commission from the same	0	5	0
EXEMPLIFICATION, under the Seal of any of the said Courts, of any Record or Proceeding therein	3	0	0
INHIBITION issuing out of any of the said Courts	1	0	0
INTERROGATORIES filed or exhibited in any of the said Courts	0	5	0
INVENTORY filed or exhibited in any of the said Courts	0	5	0
LIBEL filed or exhibited in any of the said Courts	0	5	0
MONITION issuing out of any of the said Courts	1	0	0
RECOGNIZANCE.—See BAIL BOND.
RELAXATION of any Attachment or Inhibition issued out of any of the said Courts	1	10	0
SENTENCE definitive, or final Decree, of any of the said Courts	1	10	0
WARRANT issuing out of any of the said Courts	0	15	0
WARRANT, Mandate, or Authority given to any Proctor to commence, carry on, or defend any Action, Suit, or Prosecution in any of the said Courts, for the Memorandum or Minute thereof to be entered or filed, of Record	0	5	0
II. PROCEEDINGS in the Ecclesiastical Courts, and in the High Court of Delegates, in Ecclesiastical Matters, in England.
AFFIDAVIT to be filed, read, or used in any of the said Courts	0	5	0
ALLEGATION in any of the said Courts	0	5	0
ANSWER in any of the said Courts	0	5	0
APPEAL from any definitive Sentence or final Decree, or from any interlocutory Decree or Order, of the Court of Arches, or the Prerogative Court of Canterbury or York	15	0	0
CITATION issuing out of any of the said Courts	0	5	0
COMMISSION issuing out of any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any Affidavit filed, read, or used in any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any Citation or Monition issued out of any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any Libel, Allegation, Answer, Interrogatories, Depositions, or Inventory, filed or exhibited in any of the said Courts	0	5	0
COPY (i. e. Office Copy) of any interlocutory Decree or Order, or of any definitive Sentence or final Decree, of any of the said Courts	0	5	0
DECREE, final, or definitive Sentence, in any of the said Courts	0	5	0
DEPOSITIONS taken in any of the said Courts, or by Commission from the same	0	5	0
EXEMPLIFICATION, under the Seal of any of the said Courts, of any Record or Proceeding therein	3	0	0
INHIBITION issuing out of any of the said Courts	0	5	0
INTERROGATORIES filed or exhibited in any of the said Courts	0	5	0
INVENTORY filed or exhibited in any of the said Courts	0	5	0
LIBEL filed or exhibited in any of the said Courts	0	5	0
MONITION issuing out of any of the said Courts	0	5	0
SENTENCE, definitive, or final Decree, of any of the said Courts	0	5	0
WARRANT, Mandate, or Authority given to any Proctor to commence, carry on, or defend any Suit or Prosecution in any of the said Courts, for the Memorandum or Minute thereof to be entered or filed, of Record	0	5	0
III. PROCEEDINGS in the Courts of Law and Equity at Westminster, including the Court of the Duchy of Lancaster, and in other Courts in England, and the Officers belonging thereto, and also before the Lord High Chancellor, or the Lord Keeper or Commissioners for the Custody of the Great Seal, in Matters of Bankruptcy and Lunacy.
ACTIONS in the Courts of the Lord Mayor and Sheriffs of London, and in the Courts of all Corporations, and other Courts whatsoever, in England, holding Pleas, where the Debt or Damage amounts to Forty Shillings or above, and out of which no Writs, Process, or Mandates issue in the first instance;—for the Entry of every Action or Plaint, except where the Debt or Damage claimed or demanded shall not amount to Forty Shillings	0	2	6
AFFIDAVIT, to be filed, read, or used in any of the Courts of Law or Equity at Westminster, or of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, or before any Judge or Master, or other Officer of any of the said Courts, or before the Lord High Chancellor, or the Lord Keeper or Commissioners of the Great Seal, sitting in Matters of Bankruptcy or Lunacy	0	2	6
AFFIDAVIT, to be filed, read, or used in any other Court of Law or Equity in England, except in Actions or Suits, where the Debt or Damage, or Thing claimed or demanded, shall be under the Amount or Value of Forty Shillings	0	1	6
ANSWER in any Court of Equity	0	5	0
APPEARANCE filed or entered in any Action at Law, wherein no Bail shall be filed or put in	0	2	6
ASSIGNMENT of a Bail Bond	0	2	6
BAIL Common, to be filed in any Court of Law	0	2	6
BAIL Special, to be filed in any Court of Law	0	2	6
BAIL BOND in any Action, in any Court of Law	0	2	6
BANKRUPT'S Certificate;—the Confirmation thereof, by the Lord Chancellor, or by the Lord Keeper or Commissioners for the Custody of the Great Seal	0	2	6
BILL filed in any Court of Equity	0	5	0
CERTIFICATE by any Master of the High Court of Chancery, or by His Majesty's Remembrancer of the Court of Exchequer, or his Deputy, of any Default of any Person in any Suit or Proceeding before them	0	5	0
COMMISSION to take Affidavits, or Special Bail, out of any Court of Law or Equity	0	10	0
COMMISSION of Bankrupt	0	5	0
COMMISSION of Lunacy	0	5	0
COMMISSION out of any Court of Law or Equity, for the Examination of Witnesses, or taking Depositions	0	5	0
COMMISSION of any other Kind, out of any Court of Law or Equity	0	5	0
COPY (i. e. Office Copy) of any Affidavit filed, read, or used in any of the Courts of Law or Equity at Westminster, or of the Great Sessions in Wales, or of the said Counties Palatine, or before any Judge or Master or other Officer of any of the said Courts, or before the Lord High Chancellor, or the Lord Keeper or Commissioners of the Great Seal, sitting in Matters of Bankruptcy or Lunacy	0	2	6
COPY (i. e. Office Copy) of any Affidavit filed, read, or used in any other Court of Law or Equity, except in Actions or Suits where the Debt or Damage or Thing claimed and demanded shall be under the Amount or Value of Forty Shillings	0	1	6
COPY (i. e. Office Copy) of any Bill, Answer, Demurrer, Exceptions, Plea, Replication, Rejoinder, or other Pleading, or of any Interrogatories or Depositions, taken by Commission or otherwise, in any Court of Equity;
Where any such Copy shall be written wide, according to the Usage and Practice of the Court, and not contain more than 90 Words in a Sheet, one with another, then for every Sheet or Piece of Paper on which the same shall be written	0	0	4
And where any such Copy shall be written close Copy-wise, according to the Usage and Practice of the Court, or in any other Manner than above mentioned, then for every Sheet or Piece of Paper on which the same shall be written	0	2	6
COPY of any Declaration, Plea, Replication, Rejoinder, Demurrer, or other Pleading whatsoever, in any Court of Law	0	0	4
COPY (i.e. Office Copy) of Interrogatories, and the Depositions or Answers thereto, in any Court of Law, containing not more than 72 Words in a Sheet, one Sheet with another	0	0	4
COPY (i. e. Office Copy) of any Rule or Order, made or given in or by any Court of Law at Westminster, or by any Judge of any such Court	0	2	6
COPY (i. e. Office Copy) of any Decree, Dismission, or Order, made in or by the High Court of Chancery at Westminster, or by the Lord High Chancellor, or the Lord Keeper or Commissioners of the Great Seal, sitting in Matters of Bankruptcy or Lunacy	0	3	0
And for every Sheet or Piece of Paper, on which any such Copy shall be written, after the first, a further progressive Duty of	0	1	6
COPY (i. e. Office Copy) of any Decree, Dismission, or Order, made in or by the Court of Exchequer, or the Court of the Duchy of Lancaster, at Westminster or in or by any of the Courts of the Great Sessions in Wales, or of the said Counties Palatine	0	2	6
COPY (i. e. Office Copy) or Extract of any Record, Report, or Proceeding whatsoever, in any Court of Law or Equity at Westminster, not otherwise charged in this Schedule	0	2	0
DECLARATION in any Court of Law	0	0	4
DECREE or Dismission made in or by the High Court of Chancery at Westminster	0	3	0
And for every Sheet or Piece of Paper, on which the same shall be written, after the first, a further progressive Duty of	0	1	6
DECREE or Dismission, made in or by the Court of Exchequer or the Court of the Duchy of Lancaster at Westminster, or in or by any of the Courts of the Great Sessions in Wales, or of the said Counties Palatine, or in or by any other Court of Equity whatsoever	0	2	6
DEMURRER in any Court of Law	0	0	4
DEMURRER in any Court of Equity	0	5	0
DEPOSITIONS taken by virtue of a Commission out of any Court of Equity (except the Paper Drafts thereof before the same are engrossed)	0	5	0
DEPOSITIONS in any Court of Equity, taken by the Examiner, or other proper Officer, and not by Commission	0	0	4
DEPOSITIONS or Answers to any Interrogatories in any Court of Law	0	0	4
EXCEPTIONS filed in any Court of Equity, or in any Matter of Bankruptcy or Lunacy	0	5	0
EXEMPLIFICATION under the Seal of any Court of Law or Equity whatever, of any Record or Proceeding therein (except Exemplifications under the Great Seal charged in the First Part of this Schedule)	3	0	0
GRANT of the Custody of the Person or Estate of any Lunatic	2	0	0
INDENTURES or Chirograph of a Fine levied in any Court, for each Part or Indenture	0	10	0
INQUISITION taken by or before any Sheriff or his Deputy, or by or before any Coroner, in any Action at Law	0	10	0
INTERROGATORIES in any Court of Law	0	5	0
INTERROGATORIES in any Court of Equity, or in any Matter of Bankruptcy or Lunacy	0	5	0
JUDGMENT (not Interlocutory) signed by the Master of any Office, or his Deputy or Secondary, or by any Prothonotary, or his Secondary, Deputy, or Clerk, or by any other Officer belonging to any of the Courts at Westminster, who is or shall be authorized to sign Judgments	0	10	0
ORDER made in or by the High Court of Chancery at Westminster, or by the Lord High Chancellor, or the Lord Keeper or Commissioners of the Great Seal, sitting in Matters of Bankruptcy or Lunacy	0	3	0
And for every Sheet or Piece of Paper on which the same shall be written, after the first, a further progressive Duty of	0	1	6
ORDER made or given in or by the Court of Exchequer, or the Court of the Duchy of Lancaster, at Westminster, or in or by any of the Courts of the Great Sessions in Wales, or of the said Counties Palatine	0	2	6
ORDER made or given by any Judge of any of the Courts of Law at Westminster	0	2	6
Except such as shall be made on the Application of any Prisoner or Insolvent Debtors and except all Orders for the Delivery of the Particulars of a Plaintiff's Demand, or for staying Proceedings on Payment of Debt and Costs; and all Orders for Time to plead, reply, or rejoin, after the first Order for that Purpose.
PETITION in any Suit or Matter in any of the Courts of Equity at Westminster; and Petition to the Lord High Chancellor, or the Lord Keeper or Commissioners of the Great Seal, in any Matter of Bankruptcy or Lunacy	0	2	6
PLEA in any Court of Law	0	0	4
PLEA in any Court of Equity	0	5	0
PLEADING of any Kind, in any Court of Law, not otherwise charged in this Schedule	0	0	4
PLEADING of any Kind, in any Court of Equity, not otherwise charged in this Schedule	0	5	0
POSTEA	0	10	0
RECORD of Nisi Prius	0	10	0
REJOINDER in any Court of Law	0	0	4
REJOINDER in any Court of Equity	0	5	0
REPLICATION in any Court of Law	0	0	4
REPLICATION in any Court of Equity	0	5	0
REPORT made by any Master of the High Court of Chancery, or by His Majesty's Remembrancer in the Court of Exchequer, or his Deputy	0	2	6
RULE or Order, made or given in or by any of the Courts of Law at Westminster, which shall be issued or delivered out, by the Clerk of the Rules or other Officer, to the Party obtaining it	0	2	6
And for the Entry of every such Rule or Order in the Book kept by the Clerk of the Rules or other Officer for that Purpose, whether written on One or more Sheets or Leaves	0	2	6
RULES to plead and reply, and all other Rules, of any of the said Courts of Law at Westminster, not issued as above mentioned, but which shall be entered in the Books kept by the Clerk of the Rules or other Officer for that Purpose, for the Entry of every such Rule	0	2	6
SUMMONS issued by any Judge of any of the Courts of Law at Westminster	0	1	0
Except such as shall be issued on the Application of any Prisoner or Insolvent Debtor, arid except all Summonses for the Delivery of the Particulars of a Plaintiff's Demand, or for staying Proceedings on Payment of Debt and Costs ; and all Summonses for Time to plead, reply, or rejoin, after the first Summons for that Purpose.
WARRANT, Mandate, or Authority given to any Attorney or Solicitor to commence, carry on, or defend any Action, Suit, or Prosecution, in any of the Courts at Westminster, or of the Great Sessions in Wales, or of the said Counties Palatine, or in any other Court whatsoever holding Pleas, where the Debt or Damage amounts to Forty Shillings, for the Memorandum or Minute thereof to be entered or filed of Record	0	5	0
WARRANT or Summons issued by any Master of the High Court of Chancery, or by His Majesty's Remembrancer of the Court of Exchequer or his Deputy	0	1	0
WARRANT of Attorney	1	0	0
WRIT of Appeal	1	0	0
WRIT of Certiorari	1	0	0
WRIT of Covenant for levying a Fine	2	0	0
WRIT of Entry for suffering a Common Recovery	2	0	0
WRIT of Error	1	0	0
WRIT of Supersedeas of a Commission of Bankrupt	0	2	6
WRIT, Mandate, or other Process whatsoever, not otherwise charged in this Schedule, which shall issue out of or pass the Seal of any of the Courts at Westminster, or of the Great Sessions in Wales, or of the said Counties Palatine, or of any other Court in England holding Pleas, where the Debt or Damage amounts to Forty Shillings, except in Actions or Suits where the Debt, Damage, or Thing claimed or demanded shall be under the Amount or Value of Forty Shillings	0	5	0
IV. PROCEEDINGS in the Courts in Scotland.
AFFIDAVIT to be filed, read, or used in the Court of Exchequer	0	2	0
DEPOSITION taken in the said Court, or by Commission from the same	0	2	0
DEPOSITION or Depositions, taken by Commission or otherwise, in any Cause or Suit before the Court of Session, or the Commission of Teinds, or the Commissary Court at Edinburgh, or in any Civil Cause before any Inferior Court	0	2	0
Exemptions from the preceding and all other Stamp Duties.
Depositions taken in any Cause or Suit before any of the said Courts, which shall be insisted in, at the Instance of the public Prosecutor, for the public Interest, or where the public Revenue is concerned.
Depositions taken in any Cause or Suit before any Inferior Court, where the Sum or Subject concluded, for shall be under the Value of 51. Sterling, exclusive of Costs.
SUMMONS, Warrant, Precept, Summary Petition, Complaint, or other original Application, in whatever Form, issuing from or out of or presented to the Court of Session, or Commission of Teinds, or the Court of Exchequer, or High Court of Admiralty, except where the Suit shall be instituted by or at the Instance of the public Prosecutor, for the public Interest, or where the public Revenue is concerned	0	4	0
SUMMONS, Warrant, Precept, Edict, Summary Petition, Complaint, or other original Application, in whatever Form, issuing from or out o f or presented to any Court in Scotland (other than the said Courts of Session, Commission of Teinds, Exchequer, and High Court of Admiralty, and the Court of Justiciary), where the Matter in dispute shall exceed the Amount or Value of Five Pounds (except as in the last Article)	0	2	0
WARRANT, Mandate, or Authority given to any Solicitor, Attorney, Agent, or Procurator, to commence, carry on, or defend any Action, Suit, or Prosecution in any Court in Scotland, for the Memorandum or Minute thereof to be entered or filed of Record	0	5	0
V. GENERAL EXEMPTIONS from all Stamp Duties, applicable to England as well as Scotland.
Warrants, Mandates, or Authorities to commence, carry on, or defend any Actions, Suits, or Prosecutions in any Court whatever, where the Debt, Damage, or Thing claimed or demanded shall not amount to or be of the Value of Forty Shillings.
Warrants, Mandates, or Authorities to commence, carry on, or defend any Prosecutions or Proceedings upon Indictments, or upon any Information, Suit, Writ, or Process, in the Name of His Majesty, His Heirs or Successors, or at the Instance of the Attorney General, Lord Advocate of Scotland, or other Officer legally authorized to prosecute or sue in the Name or for the Interest of His Majesty, His Heirs or Successors.
But these Exemptions are not to extend to Informations in the Nature of Quo Warranto filed by His Majesty s Coroner and Attorney in the Court of King's Bench, nor to Informations in Courts of Equity at the Relation of private Persons, nor to Informations where any other Person than His Majesty, His Heirs or Successors, shall be entitled to any Penalty or Forfeiture, or any Share thereof.
All Proceedings for or on the Behalf of any Person legally admitted to sue or defend in formd pauper is; and all Proceedings of Courts-martial; and all Orders, Decrees, and Proceedings of or before any Commissioners of Sewers, and of or in the Stannary Courts in England.
All Summonses, Attachments, Executions, and other Proceedings in or issuing out of any of the Courts established for the Recovery of Debts not exceeding Five Pounds, commonly called Courts of Request.

SCHEDULE—PART THE THIRD:

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

	Duty.
	£	s.	d.
PROBATE of a Will, or Letters of ADMINISTRATION, to be granted in England ;
CONFIRMATION of any Testament, Testamentary or Dative, or Eik thereto, to be expeded in any Commissary Court in Scotland after the 10th Day of October 1808, where the Deceased shall have died before or upon that Day and subsequent to the 10th Day of October 1804 ;
INVENTORY to be exhibited and recorded, in any Commissary Court in Scotland, of the Estate and Effects of any Person deceased, who shall have died after the 10th Day of October 1808;
Where the Estate and Effects for or in respect of which, such Probate, Letters of Administration, Confirmation, or Eik, respectively, shall be granted or expeded, or whereof such Inventory shall be exhibited and recorded, exclusive of what the Deceased shall have been possessed of or entitled to, as a Trustee for any other Person or Persons, and not beneficially, shall be
above the Value of 20l. and under the Value of 100l.	0	10	0
of the Value of 100l. and under the Value of 200l.	2	0	0
of the Value of 200l. and under the Value of 300l.	5	0	0
of the Value of 300l. and under the Value of 450l.	8	0	0
of the Value of 450l. and under the Value of 600l.	11	0	0
of the Value of 600l. and under the Value of 800l.	15	0	0
of the Value of 800l. and under the Value of 1,000l.	22	0	0
of the Value of 1,000l. and under the Value of 1,500l.	30	0	0
of the Value of 1,500l. and under the Value of 2,000l.	40	0	0
of the Value of 2,000l. and under the Value of 3,500l.	50	0	0
of the Value of 3,500l. and under the Value of 5,000l.	60	0	0
of the Value of 5,000l. and under the Value of 7,500l.	75	0	0
of the Value of 7,500l. and under the Value of 10,000l.	90	0	o
of the Value of 10,000l. and under the Value of 12,500l.	110	0	0
of the Value of 12,500l. and under the Value of 15,000l.	135	0	0
of the Value of 15,000l. and under the Value of 17,500l.	160	0	0
of the Value of 17,500l. and under the Value of 20,000l.	185	0	0
of the Value of 20,000l. and under the Value of 25,000l.	210	0	0
of the Value of 25,000l. and under the Value of 30,000l.	260	0	0
of the Value of 30,000l. and under the Value of 35,000l.	310	0	0
of the Value of 35,000l. and under the Value of 40,000l.	360	0	0
of the Value of 40,000l. and under the Value of 45,000l.	410	0	0
of the Value of 45.000l. and under the Value of 50,000l.	460	0	0
of the Value of 50.000l. and under the Value of 60,000l.	550	0	0
of the Value of 60.000l. and under the Value of 70,000l.	650	0	0
of the Value of 70.000l. and under the Value of 80,000l.	750	0	0
of the Value of 80,000l. and under the Value of 90,000l.	850	0	0
of the Value of 90,000l. and under the Value of 100,000l.	950	0	0
of the Value of 100,000l. and under the Value of 125,000l.	1,200	0	0
of the Value of 125.000l. and under the Value of 150,000l.	1,400	0	0
of the Value of 150.000l. and under the Value of 175,000l.	1,600	0	0
of the Value of 175,000l. and under the Value of 200,000l.	2,000	0	0
of the Value of 200,000l. and under the Value of 250,000l.	2,500	0	0
of the Value of 250,000l. and under the Value of 300,000l.	3,000	0	b
of the Value of 300,000l. and under the Value of 350,000l.	3,500	0	0
of the Value of 350,000l. and under the Value of 400,000l.	4,000	0	6
of the Value of 400,000l. and under the Value of 500,000l.	5,000	0	0
of the Value of 500,000l. or upwards	6,000	0	0
Exemptions :
Letters of Administration, Probate of Will, Confirmation of Testament, and Eik thereto, and Inventory of the Effects of any common Seaman, Marine, or Soldier, who shall be slain or die in the Service of His Majesty, His Heirs or Successors.
LEGACIES and SUCCESSIONS to Personal or Moveable Estate upon Intestacy.
I. Where the Testator, Testatrix, or Intestate died before or upon the 5th Day of April 1805.
For every Legacy specific, or pecuniary, or of any other Description, of the Amount or Value of 20l. or upwards, given by any Will or Testamentary Instrument of any Person who died before or upon the 5th Day of April 1805, out of his or her Personal or Moveable Estate, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Also for the clear Residue (when devolving to One Person) and for every Share of the clear Residue (when devolving to Two or more Persons) of the Personal or Moveable Estate of any Person who died before or upon the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first payable thereout), whether the Title to such Residue, or any Share thereof, shall accrue by virtue of any Testamentary Disposition, or upon a partial or total Intestacy, where such Residue or Share of Residue shall be of the Amount or Value of 20l. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Deceased, or any Descendant of a Brother or Sister of the Deceased, a Duty at and after the Rate of Two Pounds and Ten Shillings per Centum on the Amount or Value thereof	{ Per Cent.
	2	10	0
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof.	{ per Cent.
	4	0	0
Where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof	{ per Cent.
	5	0	0
And where any such Legacy, or Residue, or Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rate of Eight Pounds per Centum on the Amount or Value thereof	{ per Cent.
	8	0	0
II. Where the Testator, Testatrix, or Intestate shall have died after the 5th Day of April 1805.
For every Legacy, specific or pecuniary, or of any other Description, of the Amount or Value of 20l. or upwards, given by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805, either out of his or her Personal or Moveable Estate, or out of or charged upon his or her Real or Heritable Estate, or out of any Monies to arise by the Sale, Mortgage, or other Disposition of his or her Real or Heritable Estate, or any Part thereof, and which shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
Also for the clear Residue (when devolving to One Person) and for every Share of the clear Residue (when devolving to Two or more Persons) of the Personal or Moveable Estate of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first payable thereout), whether the Title to such Residue, or any Share thereof, shall accrue by virtue of any testamentary Disposition, or upon a partial or total Intestacy, where such Residue, or Share of Residue, shall be of the Amount or Value of 20l. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 10th Day of October 1808 :
And also for the clear Residue (when given to One Person) and for every Share of the clear Residue (when given to Two or more Persons) of the Monies to arise from the Sale, Mortgage, or other Disposition of any Real or Heritable Estate, directed to be sold, mortgaged, or otherwise disposed of by any Will or Testamentary Instrument of any Person who shall have died after the 5th Day of April 1805 (after deducting Debts, Funeral Expences, Legacies, and other Charges first made payable thereout, if any), where such Residue, or Share of Residue, shall amount to 20l. or upwards, and where the same shall be paid, retained, or discharged after the 10th Day of October 1808 :
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Child of the Deceased, or any Descendant of a Child of the Deceased, a Duty at and after the Rate of One Pound per Centum on the Amount or Value thereof :	{ per Cent.
	1	0	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Deceased, or any Descendant of a Brother or Sister of the Deceased, a Duty at and after the Rate of Two Pounds and Ten Shillings per Centum on the Amount or Value thereof :	{ per Cent.
	2	10	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof	{ per Cent.
	4	0	0
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof	{ per Cent.
	5	0	0
And where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rate of Ten Pounds per Centum on the Amount or Value thereof	{ per Cent.
	10	0	0
And all Gifts of Annuities, or by way of Annuity, or of any other partial Benefit or Interest, out of any such Estate or Effects as aforesaid, shall be deemed Legacies within the Intent and Meaning of this Schedule.
Exemptions.
Legacies, and Residues, or Shares of Residue, of any such Estate or Effects as aforesaid, given or devolving to or for the Benefit of the Husband or Wife of the Deceased, or to or for the Benefit of any of the Royal Family.
And all Legacies which were exempted from Duty by the Act passed in the 39th Year of His Majesty's Reign, c. 73., for exempting certain specific Legacies given to Bodies Corporate or other publick Bodies, from the Payment of Duty.