(4.) Any letters of administration or any confirmation of a testament. (5.) Any public register (except any register of births, baptisms, marriages, deaths, or burials). (6.) The books, rolls, or records of any court.

In the case of an instrument chargeable with any duty not amounting to 18.:-the same duty as such instrument.

In any other case:-18."

Exemption.-Copy or extract of or from any law proceedings.

By sect. 79, the copies of the instruments falling within (1), (2), (3), (4), ante, p. 248 et supra, may be stamped at any time within 14 days after the date of the attestation, on payment of the duty, without penalty.

"Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths, or burials:-1d."

Exemptions.(1.) Copy or extract furnished by any clergyman, registrar, or other official person pursuant to and for the purposes of any Act of Parliament, or furnished to any general or superintending registrar under any general regulation. (2.) Copy or extract for which the person giving the same is not entitled to any fee or reward."

By sect. 80, this duty of 1d. "is to be paid by the person requiring the copy or extract, and may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the copy or extract is signed before he delivers the same out of his hands, custody, or power.'

An examined copy of a deed, produced by a witness at a trial to prove the original, which the opposite party refuses to produce, requires no stamp, for "copy" means an authenticated copy receivable in evidence in the first instance, and the unstamped copy is used merely to refresh the witness's memory. Braythwayte v. Hitchcock, 10 M. & W. 494. So, a copy signed by the party against whom it is offered as secondary evidence is admissible without a stamp. Smith v. Maguire, 1 F. & F. 199. See also Stowe v. Querner, L. R., 5 Ex. 155, cited ante, pp. 10, 11. As to stamps on copy of court roll, vide infra.

Copyhold and Customary Estates—Instruments relating thereto.

'Upon a sale thereof. See Conveyance on Sale," ante, p. 246. "Upon a mortgage thereof. See Mortgage, &c.," post, p. 257. "Upon a demise thereof. See Lease," post, p. 252. "Upon any other occasion. Surrender or grant made out of court, or the memorandum thereof, and copy of court roll of any surrender or grant made in court:-108."

Sect. 81. (1.) The copy of court roll of a surrender or grant made out of court shall not be admissible or available as evidence of the surrender or grant, unless the surrender or grant, or the memorandum thereof, is duly stamped, of which fact the certificate of the steward of the manor on the face of such copy shall be sufficient evidence.

"(2.) The entry upon the court rolls of a surrender or grant shall not be admissible or available as evidence of the surrender or grant unless the surrender or grant, if made out of court, or the memorandum thereof, or the copy of court roll of the surrender or grant, if made in court, is duly stamped, of which fact the certificate of the steward of the manor in the margin of such entry shall be sufficient evidence."

Sect. 82. "No instrument is to be charged more than once with duty by reason of relating to several distinct tenements, in respect whereof several fines or fees are due to the lord or steward of the manor."

Sect. 85 requires the steward, within four months of surrender or grant made in court, to deliver stamped copy of court roll; and by sect. 86, he may refuse to accept surrender or make grant in court before payment of his fees and of the stamp duty.

In cases falling under the present Act, sect. 81 (ante, p. 249) renders the decisions cited below on the former Acts inapplicable, but it still seems that a mere examined copy, proved in evidence, requires no stamp; for the " 'copy" mentioned in the schedule means the copy delivered by the steward. Doe d. Burrowes v. Freeman, 12 M. & W. 844. Although, if it were shown that the entry on the rolls was unstamped, the evidence would become inadmissible by reason of the above section.

Under the Stamp Act, 55 Geo. 3, c. 184, it was not necessary to stamp court rolls; but surrenders and admittances out of court, and copies of surrenders and admittances made in court, must have been duly stamped, except in the case of a surrender to the use of a will; the schedule of 13 & 14 Vict. c. 97, regulated the duty on admittances since 10 Oct. 1850. A surrender out of court may be proved by an unstamped copy; Doe d. Cawthorn v. Mee, 4 B. & Ad. 617. As between surrenderor and surrenderee, the court rolls, containing a presentment of a surrender out of court, appear to be primary evidence of the surrender, without producing the original stamped surrender. Doe d. Garrod v. Olley, 12 Ad. & E. 481. But surrenders and grants made on and after the 1st January, 1871, must be proved as provided by the Stamp Act, 1870, s. 81, ante, p. 249.

Cost-Book Mines, Transfer of Shares in.

See Transfer, post, p. 270.

Counterpart.

See Duplicate, post, p. 252.

Covenant.

"Covenant for securing the payment or repayment of money, or the transfer or re-transfer of stock. See Mortgage, &c.,” post, p. 257.

"Covenant in relation to any annuity upon the original creation and sale thereof. See Conveyance on Sale," ante, p. 246.

"Covenant in relation to any annuity (except upon the original creation and sale thereof) or to other periodical payments. See Bond, Covenant, &c.," ante, pp. 243, 244.

"Covenant. Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid.

Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s. :-a duty equal to the amount of such ad valorem duty. In any other case:-108."

Declaration of Use or Trust.

"Declaration of any use or trust of or concerning any property by any writing, not being a deed, or will, or an instrument chargeable with ad valorem duty as a settlement:-108."

Declaration, Statutory.

See Affidavit, ante, p. 229.

Deed.

Deed of any kind whatsoever, not described in the schedule to the Stamp Act, 1870-108.

By sect. 4, any instruments specifically charged with a duty of 35s. by any Act not relating to stamp duties is now to bear a 108. stamp.

An agreement under seal for a lease for a term exceeding 35 years requires a 108. stamp. Clayton v. Burtenshaw, 5 B. & C. 41. If not exceeding 35 years, it bears a lease stamp under sect. 96 (1), post, p. 253. Semb., a licence to use a patent, though under seal, does not require a stamp. Chanter v. Johnson, 14 M. & W. 408.

See 52 & 53 Vict. c. 42, s. 15 (2), (4), (5), ante, p. 247.

Exemptions.] (1.) Any document or writing given by any inland carrier acknowledging the receipt of goods conveyed by such carrier. (2.) A weight note issued together with a duly stamped warrant, and relating solely to the same goods, wares, or merchandise."

Delivery order.] Sect. 87. "The term delivery order' means any document or writing entitling, or intended to entitle, any person therein named, or his assigns, or the holder thereof, to the delivery of any goods, wares, or merchandise of the value of 40s. or upwards lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such document or writing being signed by or on behalf of the owner of such goods, wares, or merchandise, upon the sale or transfer of the property therein."

Warrant for goods.] Sect. 88. "The term 'warrant for goods' means any document or writing, being evidence of the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods, wares, or merchandise lying in any warehouse or dock, or upon any wharf, and signed or certified by or on behalf of the person having the custody of such goods, wares, or merchandise."

Sect. 89. The duty upon a delivery order or warrant for goods may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued."

Sect. 90. "The duty upon a delivery order is, in the absence of any special stipulation, to be paid by the person to whom the order is given,

and any person from whom a delivery order chargeable with duty is required may refuse to give it, unless or until the amount of the duty is paid to him."

Sect. 91. (1.) Every document or writing in the nature of a delivery order is to be deemed to have been given upon a sale of, or transfer of the property in, goods, wares, or merchandise of the value of 408. or upwards, unless the contrary is expressly stated therein. (2.) But no delivery order is, by reason of the same being unstamped, to be deemed invalid in the hands of the person having the custody of, or delivering out, the goods, wares, or merchandise therein mentioned, unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto."

Duplicate.

Duplicate or Counterpart of any instrument chargeable with any duty. "Where such duty does not amount to 5s.:-the same duty as the original instrument. In any other case:-58."

Sect. 93. "The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor), is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon that the full and proper duty has been paid upon the original instrument of which it is the duplicate or counterpart.'

Where two parts of a written agreement are executed at the same time, the one stamped and the other unstamped, the unstamped part, if properly verified, is admissible as secondary evidence of the contents of the stamped part; for, in point of law, it is only used as a memorandum to refresh the mind of the witness. Waller v. Horsfall, 1 Camp. 501; Munn v. Godbold, 3 Bing. 292; and see Braythwayte v. Hitchcock, 10 M. & W. 494, cited ante, p. 249. Where, however, both the parts are executed by both parties, the unstamped part is a duplicate original (vide ante, p. 3), and, being primary evidence, excludes secondary evidence, but could not itself be put in evidence without being stamped as a duplicate.

Lease:

"(1.) For any definite term less than a year:

(a.) Of any dwelling-house or tenement, or part of a dwelling-house or tenement, at a rent not exceeding the rate of 107. per annum:-1d. (b.) Of any furnished dwelling-house or apartments where the rent for such term exceeds 251.:-2s. 6d.

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(c.) Of any lands, tenements, or heritable subjects except, or otherwise than as aforesaid:-the same duty as a lease for a year at the rent reserved for the definite term.

(2.) For any other definite term or for any indefinite term; of any lands, tenements, or heritable subjects :—

"Where the consideration, or any part of the consideration, moving either to the lessor or to any other person, consists of any money, stock, or security in respect of such consideration:-the same duty as a conveyance on a sale for the same consideration.

"Where the consideration, or any part of the consideration is any rent: in respect of such consideration:-if the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate :

"(3) Of any other kind whatsoever not herein before described :-108." It was held under the earlier Acts that where the lease was for fortyfive years at a substantial rent for the first twenty-two years, at a peppercorn during the remaining twenty-two, the lowest scale applied; Pearson v. Inl. Rev. Coms., L. R., 3 Ex. 242; but under the present Act it seems that, for the calculation of the duty, the average of the rent has to be taken for the whole term.

By 39 & 40 Vict. c. 16, s. 11, an instrument whereby the rent reserved by a duly stamped lease is increased, is chargeable as a lease made in consideration only of the additional rent thereby made payable.

Agreement for lease.] Sect. 96. “(1.) An agreement for a lease or tack, or with respect to the letting of any lands, tenements, or heritable subjects for any term not exceeding thirty-five years, is to be charged with the same duty as if it were an actual lease or tack made for the term and consideration mentioned in the agreement. (2.) A lease or tack made subsequently to, and in conformity with, such an agreement duly stamped, is to be charged with the duty of 6d. only."

Sect. 97 relates to the calculation of the duty where the consideration consists of produce or goods.

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Sect. 98. (1.) A lease or tack, or agreement for a lease or tack, or with respect to any letting, is not to be charged with any duty in respect of any penal rent, or increased rent in the nature of a penal rent, thereby reserved or agreed to be reserved or made payable, or by reason of being made in consideration of the surrender or abandonment of any existing lease, tack, or agreement of or relating to the same subject-matter.

"(2.) No lease made for any consideration or considerations in respect whereof it is chargeable with ad valorem duty, and in further consideration either of a covenant by the lessee to make, or of his having previously made, any substantial improvement of or addition to the property demised