Assessed Taxes-continued. MALE SERVANTS-continued. For every servant employed by a bachelor additional EXEMPTIONS. £1 0 0 Male servants under 18 years of age, employed by any person residing in the parish in which such servant shall have a legal settlement. Exemption is also granted from a Bachelor's Duty, in respect of any servant employed by a Roman Catholic Priest; officers not receiving the pay of field officers; officers in the navy under the rank of master and commander; and officers in the army and navy on halfpay, who shall be unfit for service: such officers retaining one servant only. Drivers of carriages let to hire by persons licensed to let horses for hire. PLEASURE HORSES-continued. otherwise) not following any secular employment, excepting that of a schoolmaster, provided he does not derive any profit or income exceeding 1201. a year. One horse kept for use by any bailiff or shepherd, or kept for use in trade by market gardeners. Horses employed in husbandry, although occasionally used in drawing burdens, or let for hire. Horses used by any postmaster duly licensed may use the same for purposes of husbandry. INHABITED HOUSE DUTY. with the household and other offices, yards, and For every inhabited dwelling house which, gardens therewith occupied and charged, is or shall be worth the rent of twenty pounds or upwards, by the year, Where any such dwelling house shall be occupied by any person in trade who shall expose to sale and sell any goods, wares, or merchandise in any shop or warehouse, being part of the same dwelling house, and in the front and on the ground or basement story thereof; And also where any such dwelling house shall be occupied by any person who shall be duly licensed by the laws in force to sell therein by retail beer, ale, wine, or other liquors, although the room or rooms thereof in which any such liquors shall be exposed to sale, sold, drunk, or consumed shall not be such shop or warehouse as aforesaid; And also where any such dwelling house shall be a farmhouse occupied by a tenant or farm servant, and bona fide used for the purposes of husbandry only, There shall be charged for every twenty shillings of such annual value of any such dwelling house,the sum of sixpence; And where any such dwelling house shall not be occupied and used for any such purpose and in manner aforesaid, there shall be charged for every twenty shillings of such annual value thereof the sum of ninepence. 3 10 0 CERTIFICATE OF REGISTRATION OF A DESIGN under the 6 & 7 Vict. c. 65. (6 & 7 Vict. c. 72.) £5. One horse only kept for riding or drawing any carriage not chargeable with duty, by any person occupying a farm or estate at rack rent under 500l. a-year; or kept for the same purpose by the owner or any tenant not at rack-rent of any farm or estate, the value of which is under 2501. a year; provided the occupier shall not derive any profit or income exceeding 1007. a year from any other source.-One horse kept by a clergyman (dissenting or DONATION OR PRESENTATION by Her Majesty, her heirs or successors, or by any other person whomsoever of or to any ecclesiastical benefice, dignity, or promotion in England, £5. (5 & 6 Vict. c. 79; 6 & 7 Vict. c. 72.) And where the net value of such benefice, dignity, or promotion shall amount to £300, or upwards, then for every £100 thereof, over and above the first £200, a further duty of £5. (5 & 6 Vict. c. 79; 6 & 7 Vict. c. 72.) EXEMPTIONS. Memorandums of Insurance made by the Royal Exchange or London Assurance Offices.Agreement for granting a lease at rack-rent of any messuage under the value of 51. per annum.-Agreement for hiring any labourer, artificer, manufacturer, or menial servant; or relating to the sale of any goods; or between masters and mariners of any coasting vessel for wages; or in respect of any merchandise, or evidence of such an agreement which shall pass by the post between merchants and other persons carrying on trade in Great Britain; and residing and being, at the time of sending such letters, at the distance of 50 miles from each other. 1000 and upwards 100.. 200 3 0 0 6 0 0 800 12 0 400..20 500 .. 0 25 0 0 600.. 30 0 0 800..40 0 0 1000.. 50 0 0 Where no consideration is given, if the indenture shall not contain more than 1,080 words. And if the same contain more than that quantity Counterpart or duplicate of any indenture 60 0 0 1 0 0 1 15 0 050 Indenture or other instrument of assignment, transfer, or turnover to a new master or mistress Where new consideration money given, same duty in proportion to amount of such new consideration as on original indenture. If no consideration, and indenture contain not more than 1,080 words £1 0 0 If more than that quantity. 1 15 0 List of Commercial and Law Stamps-continued. BOND-continued. Where unlimited, the same duty as on a bond for a sum equal to the amount of the penalty of such bond. And where no penalty expressed in such last mentioned case, bond to be available for such amount only as stamp thereon will cover. BOND for transfer of stock of the Bank of England or Ireland, or of the East India or South Sea Companies, or of any other company or corporation,-same ad val. as on a bond for a sum equal to the value of the stock on either of the 10 days preceding date of the bond. BOND given collaterally with, and referred to by, mortgage of even date.-Where the sum shall not exceed £800, same ad val. duty as on mortgage for like amount. And exceeding £800 £100 BOND as further security for money previously secured by bond and mortgage which has paid proper ad val. duty.-Where the sum shall not exceed £1,400, same ad val. as on mortgage for like amount. And exceeding £1,400. BOND, commonly termed a Counter .£1 15 0 bond, for indemnifying any person who shall become bound as surety 1 15 0 BOND, for the due execution of any office, and to account for money received by virtue thereof BOND, given pursuant to the directions of any Act of Parliament, or by direction of the commissioners of custom or excise. 1 15 0 0 5 0 100 BOND on obtaining letters of administration in England, or a confirmation of testament in Scotland BOND, accompanied with a deposit of titledeeds, intended as a security, same duty as a mortgage for such sum. CHARTER PARTY, Or any agreement or contract for the charter of any ship or vessel, or any memorandum,letter, or other writing between the captain, master, or owner of any ship or vessel, and any other person, for or relating to the freight or conveyance of any money, goods, or effects on board of such ship or vessel If same, together with schedule, &c. annexed contain 2,160 words or upwards, then for every 1,080 words above the first, a further progressive duty of COMPOSITION. Deed or other instrument between debtor and creditor With progressive duty of.. £0 5 0 10 0 .......... £1 15 0. 0 10 0 CONVEYANCE, Whether grant, disposition, lease, assignment transfer, release, or renunciation upon the sale of any property. Exceeding 6007., then for every 1007. or any fractional part thereof ...... 0 10 0 Purchase-money must be expressed in words at length. If consideration consist of stock, value to be ascertained and expressed. Where consideration shall be stock, &c. payable at the will of the debtor, duty to be calculated at the average selling price, 10 days preceding date of instrument; but where consideration shall be a mortgage, judgment, debenture, &c., recoverable by the holder, then such calculation to be made upon sum due both for principal and interest. Where property of different tenures is contracted to be sold at one entire price, but conveyed by separate instruments, the consideration money shall be divided as the parties shall think fit. Where property purchased by two or more persons jointly, at one entire price for the whole, if conveyed in parts by separate deeds, each principal deed shall be charged with ad val. duty in respect of the consideration therein specified; but if separate parts conveyed by one deed, such deed shall be charged with ad val. duty in respect of the aggregate amount of consideration therein specified. Where property conveyed to a sub-purchaser, no previous conveyance having been made to the original purchaser, ad val. duty to be charged in respect of consideration agreed to be paid by sub-purchaser. Where property separately contracted to be purchased of different persons at separate prices shall be conveyed by one deed, such deed to pay ad val. on the aggregate amount. INLAND BILL OF EXCHANGE, Debentures or certificates for the exportation of Not exceeding two months after date, or sixty linen or sailcloth. DEED, any kind, not otherwise charged, or expressly exempt from stamp duty £1 15 0 days after sight, of any sum of money Amounting to 27. & not exceeding 57. 58.£0 Exceeding.. 51.58. 1 0 20 0 1 6 Of List of Commercial and Law Stamps-continued. LEASE-continued. on such leases respectively amount to 17. 15s. or upwards) the same duty as for a conveyance for a sum of money of the same amount. LEASE at yearly rent, without any premium,| where the rent shall Not exceed 51. £0 0 6 Exceeding 51. and not exceeding 107... 0 1 0 15 0 1 6 10 20 2 6 25 50.. 0 5 0 75.. 0 7 6 0 10 100 LEGACIES, &c.-continued. to the deceased, or for the benefit of any stranger in blood to the deceased £8 0 0 Where the testator or intestate shall have died after the 5th day of April, 1805. Legacy to the amount or value of 201. or upwards, given or devolving to, or for the benefit of a child of the deceased, or any descendant of a child of the deceased, or the father or mother, or any lineal ancestor of P. CENT the deceased £100 Ditto, given or devolving to a brother or sister of the deceased, or any 0 Lease not otherwise charged No ad valorem duty on penal rents. Upon sale or transfer, as a security.- Bargain and sale (to be enrolled) of any estate of freehold, upon any other occasion than the mortgage or sale thereof And where the same 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 1,080 words above the first 1,080, a further progressive duty of £1 15 0 5 0 0 0 10 0 Bargains and sales made by commissioners to the assignees of bankrupts, are to pay a duty only as deeds in general. LEGACIES AND SUCCESSIONS, TO PERSONAL OR MOVEABLE ESTATE UPON INTESTACY. Where the testator or intestate died before or upon the 5th day of April, 1805. Legacy of the value of 201. or upwards, given or devolving to a brother or sister of the deceased, or any descendant of a brother or sister of the deceased, a duty on the amount P. CENT. or value thereof of. Ditto, given or devolving to a brother £2 10 0 400 500 descendant of a brother or sister of the deceased Ditto, given or devolving to a brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased.... LEGACY, given or devolving to a brother or sister of a grandfather or grandmother of the deceased, or any descendant of a brother or sister of the grandfather or grandmother of the deceased Ditto, given or devolving to any person in any other degree of collateral consanguinity to the deceased, or any stranger in blood to the deceased 300 500 600 10 0 0 All gifts of annuities, or by way of annuity, o of any other partial benefits or interest, are deemed legacies. Legacies under 201. require only a common receipt stamp according to the amount. Legacies to the widower or widow of a blood relation, if such widower or widow be no otherwise related to the deceased, are subjec to a duty of 10 per cent., and so also are le gacies to illegitimate children and their de scendants. EXEMPTIONS. Legacies and residues, or shares of residue de volving to the husband or wife of the de ceased, or to any of the Royal Family and by the Act 39th Geo. 3, c. 73, certain legacies given to bodies corporate or other public bodies, are exempt from the paymen of legacy duty. LETTER OR POWER OF ATTORNEY. Made by any petty officer, seaman, or marine, for receiving prize money.. £0 Letter or power of attorney for receiving wages Letter or power of attorney for the |
