instrument, the duty to be charged on the aggregate

amount.

Sub-purchasers.-The duty shall be paid on amount to be given by the sub-purchaser, and the like on apportioned amount, when subsale to several.

When ad valorem duty shall have been paid, and conveyance taken from seller, any further conveyance shall be liable to ordinary deed duty. (35s., and 25s. progressive.)

Separate Contracts, and one Conveyance.-Duty to be charged on aggregate.

Equity of Redemption.-Duty to be paid on mortgage money as well as further consideration money.

Instrument on which Duty to be impressed.

When copyholds are conveyed by bargain and sale as well as surrender, the duty to be impressed on bargain and sale; otherwise on surrender, if out of court; or copy, if in court. Grants for lives are to be charged as for any greater interest.

Exemptions.

Surrenders of copyholds, under 20s., per annum value. Voluntary grants of copyholds for life or lives for pecuniary considerations, and copies of court roll thereof. These are charged with ordinary duty.

355.-Common Surrenders and Admissions.

Surrender of copyholds or copy thereof, if passed in
in}

court, if of above 20s. a year value

Copy of admission

Not exceeding 20s. value, each

20s.

20s.

5s.

Where both on same skin, each duty to be charged; and where more than one on same skin, separate duties to be charged.

The usual 20s. progressive duty is also payable.

Voluntary grant and admission, the same duty as a surrender and admission.

If amount uncertain (save as to expence of fire insurance or life insurance, in pursuance of annuity deed) 251.

Progressive duty of 20s. for every entire fifteen folios beyond first.

If for securing different sums to different persons, the separate duties, and not the aggregate, to be paid.

Where distinct deeds or instruments, ad valorem duty if exceeding 27., to be charged on only one, and general duty on other.

Where made as further security, where bond stamped with ad valorem duty previously given, no ad valorem duty payable, but only general duty; but if further sum secured, the ad valorem duty to be paid on the further sum.

Where copyholds mortgaged alone, duty to be impressed on surrender out of court, or copy of surrender in court.

Where copyholds mortgaged with other property, ad valorem stamp to be impressed on security relating to other property. Exemptions from ad valorem duty.-Any deed or instrument for further assurance only, of property charged by deed on which is impressed the ad valorem duty. And see stamp act more fully, as to the stamps on additional advances.

Mortgage and Purchase.-Both ad valorem duties payable. Assignment of Mortgage.-35s., with 25s. progressive duty; and if further advance, the ad valorem duty to be paid on each advance.

Mortgage Bond.-20s.

If for payment of annuity or sums of money at definite periods, so that principal amount can be previously ascertained (except upon the original creation and sale of such annuity), the same as bond for a sum equal to such total

amount.

Grants of Annuities.-The same duties as on a conveyance, the consideration being the sum paid by the grantee of the annuity.

Repurchase of Annuities.—When made subject to repurchase, 35s., with progressive duty of 25s.

358.-Leases.

When granted in consideration of fine, with rent, under 201., the conveyance duty on amount of fine, and where granted in consideration of a fine, and also of rent of 207. and upwards, the conveyance duty for the fine, and also the duty, post, on the rent.

Not otherwise charged, 35s.

Counterpart, if duty on original not above 20s., the like;

and if more, 30s.

Progressive Duty, 20s.

Leases for lives not exceeding three, or for years determinable on lives not exceeding three, by whomsoever granted, and leases for term absolute, not exceeding twenty-one years granted by ecclesiastical corporations, aggregate or sole, subject to 35s. duty.

Exemptions.-Leases of waste lands to poor, not exceeeding three lives, or ninety-nine years, when fine not above 5s., nor rent above one guinea per annum, and counterparts thereof.

20000 and upwards

25 0

Progressive duty, 25s.

Duplicates, the like duties.

Exemptions from above duties

Bonds, &c., charged with ad valorem duties.

Appointments in execution of powers in settlement, deed, or will, to or in favour of persons specially named or described as the object of such powers. Deeds merely declaring trusts, pursuant to previous settlement, &c.

Wills and testamentary dispositions.

360.-Partitions.

If no sum, or sum under £300 paid for equality of exchange, 35s., and a progressive duty of 25s. If £300, or upwards, the conveyance duty on the sum paid, and progressive duty of 20s. Duplicates to bear the same duties.

361.--Enfranchisements.

The same duty as conveyances on the amount paid.