Stamp Act 1854

The SCHEDULE to which this Act refers.

		Duty.
		£	s.	d.
INLAND BILL OF EXCHANGE, Draft, or Order for the Payment to the Bearer, or to Order, at any Time otherwise than on Demand, of any Sum of, Money
Not exceeding	£5	0	0	1
Exceeding £5 and not exceeding	10	0	0	2
Exceeding 10 and not exceeding	25	0	0	3
Exceeding 25 and not exceeding	50	0	0	6
Exceeding 50 and not exceeding	75	0	0	9
Exceeding 75 and not exceeding	100	0	1	0
Exceeding 100 and not exceeding	200	0	2	0
Exceeding 200 and not exceeding	300	0	3	0
Exceeding 300 and not exceeding	400	0	4	0
Exceeding 400 and not exceeding	500	0	5	0
Exceeding 500 and not exceeding	750	0	7	6
Exceeding 750 and not exceeding	1,000	0	10	0
Exceeding 1,000 and not exceeding	1,500	0	15	0
Exceeding 1,500 and not exceeding	2,000	1	0	0
Exceeding 2,000 and not exceeding	3,000	1	10	0
Exceeding 3,000 and not exceeding	4,000	2	0	0
Exceeding 4,000 and upwards	-	2	5	0
FOREIGN BILL OF EXCHANGE drawn in, hut payable out of, the United Kingdom,
If drawn singly or otherwise than in a Set of Three or more, the same Duty as on an Inland Bill of the same Amount and Tenor.
If drawn in Sets of Three or more, for every Bill of each Set,
Where the Sum payable thereby shall not exceed	£25	0	0	1
And where it shall exceed £25 and not exceed	50	0	0	2
And where it shall exceed 50 and not exceed	75	0	0	3
And where it shall exceed 75 and not exceed	100	0	0	4
And where it shall exceed 100 and not exceed	200	0	0	8
And where it shall exceed 200 and not exceed	300	0	1	0
And where it shall exceed 300 and not exceed	400	0	1	4
And where it shall exceed 400 and not exceed	500	0	1	8
And where it shall exceed 500 and not exceed	750	0	2	6
And where it shall exceed 750 and not exceed	1,000	0	3	4
And where it shall exceed 1,000 and not exceed	1,500	0	5	0
And where it shall exceed 1,500 and not exceed	2,000	0	6	8
And where it shall exceed 2,000 and not exceed	3,000	0	10	0
And where it shall exceed 3,000 and not exceed	4,000	0	13	4
And where it shall exceed 4,000 and upwards	-	0	15	0
FOREIGN BILL OF EXCHANGE drawn out of the United Kingdom, and payable within the United Kingdom, the same Duty as on an Inland Bill of the same Amount and Tenor.
FOREIGN BILL OF EXCHANGE drawn out of the United Kingdom, and payable out of the United Kingdom, hut indorsed or negotiated within the United Kingdom, the same Duty as on a Foreign Bill drawn within the United Kingdom, and payable out of the United Kingdom.
PROMISSORY NOTE for the Payment in any other Manner than to the Bearer on Demand of any Sum of Money,
Not exceeding	£5	0	0	1
Exceeding £5 and not exceeding	10	0	0	2
Exceeding 10 and not exceeding	25	0	0	3
Exceeding 25 and not exceeding	50	0	0	6
Exceeding 50 and not exceeding	75	0	0	9
Exceeding 75 and not exceeding	100	0	1	0
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 £100 and not exceeding	200	0	2	0
Exceeding 200 and not exceeding	300	0	3	0
Exceeding 300 and not exceeding	400	0	4	0
Exceeding 400 and not exceeding	500	0	5	0
Exceeding 500 and not exceeding	750	0	7	6
Exceeding 750 and not exceeding	1,000	0	10	0
Exceeding 1,000 and not exceeding	1,500	0	15	0
Exceeding 1,500 and not exceeding	2,000	1	0	0
Exceeding 2,000 and not exceeding	3,000	1	10	0
Exceeding 3,000 and not exceeding	4,000	2	0	0
Exceeding 4,000 and upwards	2	5	0
LEASE OR TACK of any Lands, Tenements, Hereditaments, or Heritable Subjects, for any Term of Years exceeding Thirty-five, at a yearly Rent, with or without any Sum of Money by way of Fine, Premium, or Grassum paid for the same, the following Duties in respect of such yearly Rent,

	DUTIES.
	If the Term shall not exceed 100 Years.			If the Term shall exceed 100 Years.
	£	s.	d.	£	s.	d.
Where the yearly Rent shall not exceed £5	0	3	0	0	6	0
And where the same shall exceed £5 and not exceed £10	0	6	0	0	12	0
And where the same shall exceed 10 and not exceed 15	0	9	0	0	18	0
And where the same shall exceed 15 and not exceed 20	0	12	0	1	4	0
And where the same shall exceed 20 and not exceed 25	0	15	0	1	10	0
And where the same shall exceed 25 and not exceed 50	1	10	0	3	0	0
And where the same shall exceed 50 and not exceed 75	2	5	0	4	10	0
And where the same shall exceed 75 and not exceed 100	3	0	0	6	0	0
And where the same shall exceed £100 then for every £50, and also for any fractional Part of £50	1	10	0	3	0	0
And where any such Lease or Tack as aforesaid shall be granted in consideration of a Fine, Premium, or Grassum, and also of a yearly Rent, such Lease or Tack shall be chargeable also, in respect of such Fine, Premium, or Grassum, with the ad valorem Stamp Duties granted under the Head or Title of " Conveyance " in the Schedule annexed to the Act passed in the Thirteenth and Fourteenth Years of Her Majesty's Reign, Chapter Ninety-seven.
EXEMPTION.
Any Lease made in pursuance of the Trinity College, Dublin, Leasing and Perpetuity Act, 1851.

CONVEYANCE of any Kind or Description whatsoever in England or Ireland, and Charter, Disposition, or Contract containing the first original Constitution of Feu and Ground Annual Rights in Scotland (not being a Lease or Tack for Years), in consideration of an annual Sum payable in perpetuity or for any indefinite Period, whether Fee Farm or other Rent, Feu Duty, Ground Annual, or otherwise	} The same Duties as on a Lease or Tack for a Term exceeding 100 Years, at a yearly Rent equal to such annual Sum.
EXEMPTIONS.
Any Lease or Tack for a Life or Lives not exceeding Three, or for a Term of Years determinable with a Life or Lives not exceeding Three, by whomsoever granted.
Any Grant in Fee Simple or in Perpetuity, made in Ireland, in pursuance of the Renewable Leasehold Conversion Act, or in pursuance of the Trinity College Dublin) Leasing and Perpetuity Act, 1851.
All which said Leases' or Tacks and Grants respectively shall he chargeable with the Stamp Duties to which the same were subject and liable before the passing of the Act 16 & 17 Vict. c. 63.
DUPLICATE OR COUNTERPART and PROGRESSIVE DUTY.
EVERY SUCH LEASE or Tack, and every such Conveyance, Charter, Disposition, or Contract as aforesaid hereby charged with Duty, and the Duplicate or Counterpart thereof respectively, shall be chargeable with the respective Stamp Duties granted and made payable under the several Heads or Titles of " Duplicate or Counterpart," and " Progressive Duty," in the Schedule annexed to the Act of the Thirteenth and Fourteenth Years of Her Majesty's Reign, Chapter Ninety-seven.
LICENCE TO DEMISE Copyhold Lands, Tenements, or Hereditaments, or the Memorandum thereof if-granted out of Court, and the Copy of Court Roll of any such Licence if granted in Court:

Where the clear yearly Value of the Estate to be demised shall be expressed in such Licence and shall not exceed £75

} The same Duty as on a Lease at a yearly Rent equal to such yearly Value, under the Act of the 13 & 14 Vict c. 97.

	£	s.	d.
And in all other Cases	0	10	0