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same section, which empowers an unadmitted devisee to devise his estate, also enacts that no person claiming under such will shall be entitled to be admitted thereto, except upon payment of such stamp duties, fees, &c. 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 il. 15s. under the head of “ Conveyance not otherwise charged ;” and are now, under the statute 13 & 14 Vict. c. 97, chargeable with a duty equal to the ad valorem duty on the consideration money where the duty does not exceed 10s., and to a duty of 10s. where the same shall exceed that amount.

JV. 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-enaoted 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.

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