And where there shall be both Rent and Fine, the Duty only to be paid in respect of such Rent or Fine as shall be liable to the higher Rate of Duty.
And for every Skin or Piece of Vellum or Parchment, or Sheet or Piece of Paper, in any such Indenture, Lease, Release, or Deed, Minute, Memorandum, or legal or equitable Article, after the First Skin or Sheet, a Duty of
Provided always, that in any Case where the annual Amount of such Rent reserved shall exceed 50%, or such Fine or Consideration shall exceed 2001., such Lease, Release, or Deed, Minute, Memorandum, or legal or equitable Article or Instrument, shall be chargeable with the Duty or Duties specified in the Schedule of the Act 55 Geo. 3. c. 184.
LEASE, Release, or Deed, Minute, Memorandum, or legal or equitable Article or Instrument, not otherwise charged, for setting or demising Lands, Tenements, or Hereditaments in Ireland for any Term not exceeding Three Lives or Thirty-one Years, whether with or without a Clause or Covenant for the Renewal thereof, or with a Clause or Covenant of Renewal which shall contain any Stipulation for the Pay- ment of any pecuniary Fine in any way howsoever, on the First Skin or Piece of Vellum, Parchment, or Paper of each and every Part thereof;
Where the annual Amount of the Rent reserved or agreed to be reserved (any penal Rent, or any increased or reserved Rent in the Nature of a penal Rent, not being included in such Amount,) shall not exceed 107, and the Fine or Considera- tion for the same shall not exceed 100%.
And where there shall be both Rent and Fine, Duty to be paid in respect of each, which may be denoted by either One or more Stamps;
And for every Skin or Piece of Vellum or Parchment, or Sheet or Piece of Paper, in any such Indenture, Lease, Release, or Deed, Minute, Memorandum, or legal or equitable Article, after the First Skin or Sheet, a Duty of
Provided always, that in any Case where the annual Amount of such Rent reserved shall exceed 50%, or such Fine or Consideration shall exceed 2007, such Lease, Release, or Deed, Minute, Memorandum, or legal or equitable Article or Instrument, shall be chargeable with the Duty or Duties specified in the Schedule of the Act 55 Geo. 3. c. 184.
LEASE executed according to any of the Forms and pursuant to the Directions contained in the Schedule of the Act 9 & 10 Vict. c. 112., or according to the Form and pursuant to the Provisions contained in the Act 8 & 9 Vict. c. 124.
And on the Counterpart of any such Lease
THE DUTIES GRANTED BY THIS ACT.
BOND in England or Ireland, and Personal Bond in Scotland, given as a Security for the Payment of any definite and certain Sum of Money;
Exceeding 501. and not exceeding 100l.
And where the same shall exceed 100l., then for every 100l. and also for any fractional Part of 100l.
BOND in England or Ireland, and Personal Bond in Scotland, given as a Secu- rity for the Repayment 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 Money secured or to be ultimately recoverable thereupon S shall be limited not to exceed a given Sum
And where the total Amount of the Money secured or to be ultimately recoverable thereupon shall be uncertain, and without any Limit
BOND in England or Ireland, 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 in any Part of the United Kingdom, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the Bank of Ireland, or of the East India Company, or of the South Sea Company, or of any other Company or Corporation
Heritable BOND in Scotland for any of the Purposes aforesaid.-See MORTGAGE.
BOND in England or Ireland, 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 secured also by a Mortgage or Wadset, or other Instrument or Writing herein-after charged with and which shall have paid the same Duty as a Mortgage or Wadset, or for the Performance of Covenants con- tained in such Mortgage or other Instrument or Writing, or for both those Purposes, provided such Mortgage, Wadset, or other Instrument or Writing shall bear even Date with and be referred to in such Bond;
The same Duty as on a Bond for such limited Sum. The same Duty as on a Bond for a Sum equal to the Amount of the Penalty of such Bond.
The same ad valorem 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, or if there shall not have been any known Sale on any of such Days, then on the latest Day preceding on which there shall have been a known Sale.
Where the Sum of Money or the Value of the Stock or Funds secured shall not exceed 2001.
And where such Sum of Money or Value shall exceed 2001.
BOND in England or Ireland, or Personal or Heritable Bond in Scotland, given as an additional or further Security for the Payment of any Sum or Sums of Money, or for the Transfer or Re-transfer of any Share in any of the Stocks or Funds before mentioned, previously secured by a Bond, Mortgage, or other Security therein referred to, and which shall have paid the proper ad valorem Duty on Bonds or Mortgages imposed by Law at the Date thereof;
Where the Sum of Money or the Value of the Stock or Funds secured shall not exceed 3001.
And where such Sum of Money or the Value of the Stock or Funds secured shall exceed 3001.
BOND in England or Ireland, 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
For the Duty payable, see CONVEYANCE upon the Sale of Pro- perty.
BOND in England or Ireland, 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 con- veyed 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;
Where such ad valorem Duty shall not exceed 20s. such Bond shall be chargeable with a Stamp Duty of equal Amount with the said ad valorem Duty.
And where such ad valorem Duty shall exeeed 20s. such Bond shall be chargeable with the Duty of
BOND in England or Ireland, and Personal or Heritable Bond in Scotland, (not herein-before charged with the same ad valorem Duty as on a Conveyance upon Sale,) given as a Security for the Payment of any Annuity, 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
BOND in England or Ireland, and Personal and Heritable Bond or other Heritable or Real Security in Scotland, (not herein-before charged with the same ad valorem Duty as on a Conveyance upon Sale,) given as a Security for the Payment of any Annuity, 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
£ S. d.
The same ad valorem Duty as on a Mortgage or Wad-
set for securing the like Amount or
The same ad valorem Duty as on a Bond or Mortgage for securing the like Sum or Value.
1 15 0
The same ad valorem Duty as on a Comveyance upon Sale
in consideration of the Sum or Value given or agreed to be given for the Purchase of such Annuity.
The same ad valorem Duty as on
a Bond of the like Nature for the Payment of a Sum of Money equal to such total Amount.
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 Sum secured shall not exceed 501. per And where the same shall exceed 50l. and not exceed 100l. per Annum - And where the same shall exceed 100l. per Annum, then for everg 1,00l. per Annum and also for any fractional Part of 100l. per
Annum But where there shall be both a Personal and Heritable Bond or other Heritable or Real Security in Scotland in separate Deeds for securing any such Annuity or Sums payable at stated Periods, and the ad valorem Duty above charged thereon shall amount to 21. or upwards, the Heritable Bond or other Heritable or Real Security only shall be charged with the ad valorem Duty, and the Personal Bond shall be charged only with a Duty of
And 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, then for every entire Quantity of 1,080 Words contained therein, over and above the first 1,080 Words, there shall be charged the further progressive Duty following; (that is to say,)
Where such Bond shall be chargeable with an ad valorem Stamp Duty or Duties not exceeding in the whole the Sum af 208., a further progressive Duty equal to the Amount of such ad valorem Duty or Duties.
And in all other Cases a further progressive Duty of
CONVEYANCE, whether Grant, Disposition, Lease, Assignment, Transfer, Release, Renunciation, or of any other Kind or Description whatsoever, upon the Sale of any Property, real, heritable, personal, or moveable, or of any other Matter or Thing whatever, and of whatever Nature, or of any Estate, Right, Title, Interest, Claim, or Security in, to, out of, upon, or in respect of any such Property, Matter, or Thing, that is to say, for and in respect of the principal or only Deed, Instrument, or Writing whereby the Property, Matter, or Thing sold shall be granted, leased, assigned, transferred, released, renounced, disponed, 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 exceed 251.
And where the same shall exceed 25l. and not exceed 501. And where the same shall exceed 50l. and not exceed 751. And where the same shall exceed 751. and not exceed 100l. And where the same shall exceed 100l. and not exceed 1251. And where the same shall exceed 125l. and not exceed 150l. And where the same shall exceed 150l. and not exceed 175l. And where the same shall exceed 175l. and not exceed 2001. And where the same shall exceed 2001. and not exceed 250l. And where the same shall exceed 250l. and not exceed 300l. And where the same shall exceed 3001. and not exceed 3501. And where the same shall exceed 350l. and not exceed 400l. And where the same shall exceed 400l. and not exceed 450l. And where the same shall exceed 450l. and not exceed 500l. And where the Consideration shall exceed 500l. and shall not exceed 1,000l., then for every 100l. and also for any fractional Part of 100l.
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