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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%.

0 10 0

050

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SCHEDULE (A.)

Duty.

LEASE-continued.

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

£ s. d.

0 10 0

010 01 0

167

E

SCHE

SCHEDULE (B.)

CONTAINING

THE DUTIES GRANTED BY THIS ACT.

SCHEDULE (B.)

Duty.

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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;

Not exceeding 50l.

1002.

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;

0 5 0

0 10 0

0 10 0

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.

BOND-continued.

SCHEDULE (B.)

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

Duty.

£ S. d.

The same ad valorem
Duty as on a
Mortgage or Wad-

set for securing
the like Amount or

Value.

100

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.

100

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.

SCHEDULE (B.)

Duty.

£ s. d.

BOND-continued.

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;

Annum

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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