Exemptions.

(1.) Bill or note issued by the Governor and Company of the Bank of England or Bank of

Ireland.

(2.) Draft or order drawn by any banker in the United Kingdom upon any other banker in the United Kingdom, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between. such bankers.

(3.) Letter written by a banker in the United Kingdom to any other banker in the United Kingdom, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made, or to any person on his behalf.

(4) Letter of credit granted in the United Kingdom, authorising drafts to be drawn out of

the United Kingdom payable in the United Kingdom.

(5.) Drafts or order drawn by the AccountantGeneral of the Court of Chancery in England or Ireland.

(6.) Warrant or order for the payment of any annuity granted by the Commissioners for the Reduction of the National Debt, or for the payment of any dividend or interest on any share in the Government or Parliamentary stocks or funds.

(7) Bill drawn (according to a form prescribed by Her Majesty's orders by any person duly authorised to draw the same) upon and payable out of any public account for any

pay or allowance of the army or other

expenditure connected therewith.

(8.) Coupon or warrant for interest attached to and issued with any security.

And see sections 48, 49, 50, 51, 52, 53, 54, and 55.

PROMISSORY NOTE.

See BANK NOTE, BILL OF

EXCHANGE, and section 49.

PROTEST of any bill of exhange or promissory

note :

Where the duty on the bill or note does not The same duty

exceed Is.

In any other case

And see section 116.

...

...

...

RECEIPT given for, or upon the payment of, money amounting to 27. or upwards

Exemptions.

(1.) Receipt given for money deposited in any bank, or with any banker, to be accounted for and expressed to be received of the person to whom the same is to be accounted for.

(2.) Acknowledgment by any banker of the receipt of any bill of exchange or promissory note for the purpose of being presented for acceptance or payment.

(3.) Receipt given for any principal money or interest due on an exchequer bill.

(4.) Receipt written upon a bill of exchange or promissory note duly stamped.

(5.) Receipt given upon any bill or note of the Governor and Company of the Bank of England or the Bank of Ireland.

as the bill or

note.

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