fifteen common law folios, where such schedule, catalogue, &c. exceeds thirty folios: (13 & 14 Vict. 97, schedule.)

One deed referring to another will not convert the latter into an inventory.]-One deed referring to the terms of another will not convert the latter into an inventory, so as to render it liable to stamp duties as such. Hence, where a lease was made of lands to be farmed according to a certain lease granted to other persons, it was held that the lease so referred to did not come within the description of " schedule, inventory, catalogue, &c." and therefore did not require to be stamped as such: (Strutt v. Robinson, 3 B. & Ald. 395.)

Want of stamp on inventory, &c. will not affect the former deeds to which it refers.]-The want of a proper stamp on schedule, inventory, or catalogue will affect that instrument only, and will have no effect on the deeds to which it refers: (Duck v. Braddyll, McClell. 217.)

III. DUTIES CHARGEABLE ON THE Surrender aND ADMITTANCE TO COPYHOLD OR OTHER CUSTOMARY ESTATES.

the

Purchaser of copyholds required to give a note in writing to steward specifying amount of purchase money.]—Where any copyhold lands are proposed to be surrendered in court, person proposing to surrender the same shall deliver a note in writing to the steward, stating whether the supposed surrender is upon a sale or otherwise, and in the former case specifying the amount of the purchase moneys, to the intent that the same may be set out in words at length on the copy of court roll; and until such note or writing shall be delivered, the lord or steward shall not accept the proposed surrender on pain of forfeiting 50l.: (48 Geo. 3, c. 149.) A penalty of 501. is also imposed upon the steward in case he should fail to set out the purchase money at full length upon the court rolls; and also subjecting the parties to a penalty of 100l. who, upon a sale of copyhold premises, shall, upon his note to be delivered as aforesaid, state the proposed surrender to be not upon a sale: (ib. sect. 30.)

Lords and stewards liable to penalties for enrolling surren ders not duly stamped.]—The lord or steward is also liable to a penalty of 501. for enrolling surrenders made out of court, or bargains and sales, unless duly stamped (48 Geo. 3, c. 149, 8. 31); as also for taking any surrender or admitting any person tenant to any copyhold premises out of court, or

making any voluntary grant of such lands out of court, or granting any licence to demise any such lands without causing the same, or some memorandum thereof respectively, to be put in writing on vellum, parchment, or paper, duly stamped with the proper duty: (ib. sect. 32.) Stewards of manors are also subjected to the like penalties for neglecting to make out and deliver copies of court roll within four calendar months to the parties entitled thereto: (ib. sect. 38.)

As to stamp duties on surrenders.]-Surrenders, and other instruments relating only to copyhold or customary estates, whose yearly value should not exceed 20s., were exempted out of the preceding duties thereby imposed upon the sale of lands by the General Stamp Act (55 Geo. 3, c. 184), but were thereinafter charged with a duty of 17. upon every surrender or admission, whether made in or out of court, where the yearly value exceeded the sum of 20s., and where it did not exceed that sum, a duty of 5s., with a progressive duty to the same amount for every additional fifteen common law folios after the first fifteen, where the instrument contained thirty of such folios or upwards.

Voluntary grants.]-Voluntary grants made by the lord of any copyhold premises for a life or lives for a pecuniary consideration, and the copies of court roll of such grants, were also within the exceptions on conveyances under the General Stamp Act (55 Geo. 3, c. 184), but under the head of Copyhold" in the schedule annexed to the said act, any such voluntary grant, or memorandum thereof, whether made in or out of court and with or without adınittance thereon, where the yearly value did not exceed 20s. was charged with a duty of twice 17., and where it did not exceed 5s. with a duty of twice 5s., and a progressive duty of 17. in either case. But now, under the act 13 & 14 Vict. c. 97, schedule, "COPYHOLD ESTATES, and customary estates passing by surrender and admittance, or by admittance only and not by deed: INSTRUMENTS relating thereto upon the sale or mortgage of such estates (that is to say.)

"Any admittance out of court, or the memorandum thereof, or the copy of court roll of any admittance in court, a duty of 2s. 6d.," where the same does not amount to thirty common law folios, with a progressive duty of the same amount where it exceeds that limit.

Copyhold estates passing by surrender and admittance.]— Copyhold estates passing by surrender and admittance, or

by admittance only and not by deed: INSTRUMENTS relating thereto not otherwise charged by the said act, when such surrender is made out of court, or the memorandum thereof, are still chargeable under the General Stamp Act (55 Geo. 3, c. 184) with a duty of 17. where the same shall exceed 58., and a duty of 5s. where the same shall not exceed 20s.

Old duties of admittances out of court.]—By the General Stamp Act (55 Geo. 3, c. 184), also, any admittance out of court, or the memorandum thereof, where the clear yearly value shall not exceed 20s., is charged with a stamp duty of 1., and where the same shall not exceed 20s. with a duty of 5s. And where both a surrender and admittance, or more than one surrender or admittance, or other memorandum thereof, was contained in the same piece of vellum, parchment, or paper, the proper duty was payable in respect both of each surrender and of each admittance.

Alterations effected by the act 13 & 14 Vict. c. 97.]-The only alterations which have been effected with respect to the stamp duties on copyholds is in those relating to "admittances out of court," on the copy of court roll on an admittance in court upon sale or mortgage, which is reduced from 11. or 5s. to a duty of 2s. 6d. in all cases.

Where surrenders are made of several tenements.]-With respect to surrenders made of several copyhold tenements, it seems that if they are all described as forming the subject of one surrender only, or only one admittance, that in such case one stamp will be sufficient to cover the whole, provided one admittance only is necessary to perfect the title. But when several admittances are necessary, then a separate stamp will be required on each admittance: (Roach v. Steward of Eton College, 6 L. T. Rep. 395.)

Surrenders to the uses of a will exempt from stamp duty.] -Original surrenders of copyholds out of court, and copies of court roll of surrenders in court to the uses of a will, or to trustees for the purposes of a will, as also the court rolls, or the books of any manor wherein the proceedings relating thereto shall be entered or minuted, are exempted from all stamp duty (55 Geo. 3, c. 184, sched., Copyhold); but under the recent Wills Act (1 Vict. c. 26, s. 4), where copyholds have not been surrendered to the use of a will, no person claiming under the will shall be entitled to be admitted tenant thereto without paying the same duties as if [P. C.]

2 B

the testator himself had been admitted; and a proviso in a subsequent part of the same section, which empowers an unadmitted devisee of copyholds to devise his estate, which he could not have done previously, also enacts that no person claiming under such will shall be entitled to be admitted thereto, except upon payment of such stamp duties, fees, fines, and sums of money as would have been lawfully due in respect of the admittance of the said testator and of surrendering the estate to the use of his will, or of presenting, registering, or enrolling such surrender, had he been duly admitted, and had surrendered the same to the uses of his will; all which said duties shall be paid in addition to the stamp duties, &c. due or payable on the admittance of the persons entitled as aforesaid.

As to deeds of covenant to surrender of copyholds.]-No express mention is made of deeds of covenant, either for the surrender of copyholds or for any other purpose, either in the General Stamp Act (55 Geo. 3, c. 184) or in any other enactment relating to stamp duties, but such assurances were charged with a duty of 17. 15s. under the head of Conveyance not otherwise charged.”

66

IV. ERRORS AND OMISSIONS, HOW REMEDIED.

1. Where the wrong stamps have been used.

2. Where the instruments are unstamped at the time of execution. 3. As to the stamping of instruments executed abroad.

4. Allowance for spoiled stamps, how obtained.

5. By whom the expenses of re-stamping instruments must be borne.

1. Where the wrong Stamps have been used.

Statutory enactments.]-By the statute 43 Geo. 3, c. 127, re-enacted by the General Stamp Act (55 Geo. 3, c. 184), instruments requiring stamps of a particular denomination having wrong stamps affixed to them, but of equal or greater value, are allowed to be stamped with a proper stamp without the payment of any penalty. These acts are, however, superfluous so far as deeds or other instruments under seal are concerned, as these have never been marked with stamps of any specific character; consequently, the same description of stamp, if of the proper value, is equally adapted to a conveyance, assignment, lease, mortgage, or any other kind of deed whatever.

Difficulties in deeds with respect to wrong stamps.]—The difficulty with respect to deeds has been to determine the exact amount of duty the particular instrument requires, and where there are several instruments relating to the same transaction, to ascertain in respect of which of these the ad valorem duty is to be paid.

Errors in wrong stamps, how rectified.]-To remove these doubts and difficulties, the General Stamp Act (55 Geo. 3, c. 184) authorized the parties themselves, where a doubt should arise amongst several instruments as to which of them was the principal, to determine the matter, and to pay the ad valorem duty thereon accordingly; and also, that if necessary, the other instruments on which the doubt should have arisen, should be stamped with a denoting stamp testifying the payment of the ad valorem duty. And now, under the recent Stamp Act (13 & 14 Vict. c. 97), when any instrument liable to stamp duty shall be presented to the Commissioners of Inland Revenue, at their office, upon payment of a fee of 10s. by the party presenting the same, the commissioners are required to assess the stamp duties, upon payment of which, or in case of an instrument insufficiently stamped, of such a sum as, together with the stamp duty already paid, will be equal to the assessed duties, and on payment also of the amount, if any, payable by way of penalty on stamping such instrument, they are empowered to stamp such instrument with the proper stamp denoting the amount of the duty so paid, and every instrument upon which the same shall be impressed shall be deemed to be duly stamped, and be received in evidence accordingly : (sect. 14.)

Advantages conferred by the latter enactment.]—The latter enactment is a great improvement upon the pre-existing law under the General Stamp Act (55 Geo. 3, c. 184), for under that act parties preparing deeds were often at a loss to find out what stamp they ought to employ, as also to ascertain, when any special clauses were inserted in a deed, whether such clauses could be treated as connected solely with the purchase and conveyance of the property, or as introducing fresh matter requiring additional stamp duty, and thus, on the one hand, from a superabundance of caution, an extra as well as unnecessary expense was incurred by using more stamps than were requisite, or, on the other hand, penalties might be incurred, and the instrument itself become inadmissible in evidence, for want of being impressed with a