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Interpretation of terms.

Commis-
sioners.
Copyhold
Acts.

Lord.

Tenant.
Rent.

Owner.

Admittance.

Act to be part of Copyhold Acts.

Short title.

Repeal.

rolls, court-books, and records handed over as aforesaid, shall be had and made, and such office copies and certified extracts shall be obtained, and as to the amount and mode of payment of reasonable fees for or in respect of such office copies and certified extracts as aforesaid.

Provided further, that every such rule shall be laid before both Houses of Parliament within six weeks after it is made, or after the next meeting of Parliament.

49. In this Act and the Copyhold Acts, unless where the context shows that the words hereinafter mentioned are used in a different sense, that they shall be understood in manner hereinafter mentioned, that is to say, the expression "the Commissioners" shall mean the Land Commissioners for England; the expression "the Copyhold Acts" shall extend to and include this Act; the word "lord" shall be interpreted as the same is interpreted in the Copyhold Act of 1841 (a); the word "tenant" shall comprise all persons holding lands subject to any manorial right or incident; the word "rent" shall include all payments or renders in money, produce, kind, or labour, due or payable in respect of any land holden of or parcel of any manor; the word "owner shall include every person entitled to hereditaments for any term of years originally granted for ninety-nine years or upwards, or for some greater estate; the words "admitting or enrolling,' ""admittance or enrolment," "admit or enrol" shall include an express admittance or enrolment of a tenant and every licence of any assurance, and every ceremony, act, and assent whereby the tenancy or holding of any such tenant is perfected; and generally words interpreted in the earlier Copyhold Acts shall receive the same interpretation in this Act save where a contrary intention appears.

(a) See p. 366, ante.

50. This Act shall be taken and construed as part of the Copyhold Acts, and may be cited either generally under the term the Copyhold Acts, or specifically as the Copyhold Act, 1887, and throughout this Act the expression "Copyhold Acts" shall include this Act.

51. The following portions of the Copyhold Acts are hereby repealed; that is to say,

The twelfth section of the Copyhold Act, 1843:

The fourth, seventh, ninth, and twenty-fourth sections of the Copyhold Act, 1852:

The seventh section of the Copyhold Act, 1858.

SCHEDULE.

Scale of Steward's Compensation.

When the consideration for the enfranchisement does not exceed 17.— five shillings. When the same exceeds 17., but does not exceed 57.-ten shillings. When the same exceeds 57., but does not exceed 107.-one pound. When the same exceeds 107., but does not exceed 157.-two pounds. When the same exceeds 157., but does not exceed 207.-three pounds. When the compensation exceeds 201. but does not exceed 251. -four pounds. When the same exceeds 251., but does not exceed 50%.— six pounds. When the same exceeds 507., but does not exceed 1007.seven pounds. And also on every additional 501., or fractional part of 501. over and above the first 1007.-ten shillings. The above compensation is exclusive of stamps and paper or parchment or map or plan which are to be paid for by the tenant.

APPENDIX XIV.

Charge of duties in schedule.

All duties to be paid according to regulations of Act.

Terms upon

ments not

duly stamped

may be received in evidence.

[Extracts from the Stamp Act, 1891.

(54 & 55 VICT. c. 39.)

An Act to consolidate the enactments granting and relating to the stamp duties upon instruments and certain other enactments relating to stamp duties. [21st July, 1891.]

PART I.

REGULATIONS APPLICABLE TO INSTRUMENTS GENERALLY.

Charge of Duty upon Instruments.

1. From and after the commencement of this Act the stampduties to be charged for the use of her Majesty upon the several instruments specified in the first schedule to this Act shall be the several duties in the said schedule specified, which duties shall be in substitution for the duties theretofore chargeable under the enactments repealed by this Act, and shall be subject to the exemptions contained in this Act and in any other Act for the time being in force.

2. All stamp duties for the time being chargeable by law upon any instruments are to be paid and denoted according to the regulations in this Act contained, and except where express provision is made to the contrary are to be denoted by impressed stamps only.

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Production of Instruments in Evidence.

14.-(1.) Upon the production of an instrument chargeable which instru- with any duty as evidence in any court of civil judicature in any part of the United Kingdom, or before any arbitrator or referee, notice shall be taken by the judge, arbitrator, or referee of any omission or insufficiency of the stamp thereon, and if the instrument is one which may legally be stamped after the execution thereof, it may, on payment to the officer of the court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid duty, and the penalty payable on stamping the same, and of a further sum of one pound, be received in evidence, saving all just exceptions on other grounds.

(2.) The officer, or arbitrator, or referee receiving the duty and penalty shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount thereof, and shall communicate to the Commissioners the name or title of the proceeding in which, and of the party from whom, he received the duty and penalty, and the date and description of the instrument, and shall pay over to such person as the Commissioners may appoint the money received by him for the duty and penalty.

(3.) On production to the Commissioners of any instrument in respect of which any duty or penalty has been paid, together with the receipt, the payment of the duty and penalty shall be denoted on the instrument.

(4.) Save as aforesaid, an instrument executed in any part of the United Kingdom, or relating, wheresoever executed, to any property situate, or to any matter or thing done or to be done, in any part of the United Kingdom, shall not, except in criminal proceedings, be given in evidence, or be available for any purpose whatever, unless it is duly stamped in accordance with the law in force at the time when it was first executed.

Stamping of Instruments after Execution.

instruments after execu

15.-(1.) Save where other express provision is in this Act Penalty upon made, any unstamped or insufficiently stamped instrument may stamping be stamped after the execution thereof, on payment of the unpaid duty and a penalty of ten pounds, and also by way of tion. further penalty, where the unpaid duty exceeds ten pounds, of interest on such duty, at the rate of five pounds per centum per annum, from the day upon which the instrument was first executed up to the time when the amount of interest is equal to the unpaid duty.

(2.) In the case of such instruments hereinafter mentioned as are chargeable with ad valorem duty, the following provisions shall have effect :

:

(a) The instrument, unless it is written upon duly stamped material, shall be duly stamped with the proper ad valorem duty before the expiration of thirty days after it is first executed, or after it has been first received in the United Kingdom in case it is first executed at any place out of the United Kingdom, unless the opinion of the Commissioners with respect to the amount of duty with which the instrument is chargeable, has, before such expiration, been required under the provisions of this Act:

(b) If the opinion of the Commissioners with respect to any such instrument has been required, the instrument shall be stamped in accordance with the assessment of the Commissioners within fourteen days after notice of the assessment :

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(c) If any such instrument executed after the sixteenth day
of May one thousand eight hundred and eighty-
eight has not been or is not duly stamped in confor-
mity with the foregoing provisions of this sub-section,
the person in that behalf hereinafter specified shall
incur a fine of ten pounds, and in addition to the
penalty payable on stamping the instrument there
shall be paid a further penalty equivalent to the
stamp duty thereon, unless a reasonable excuse for
the delay in stamping, or the omission to stamp, or
the insufficiency of stamp, be afforded to the satis-
faction of the Commissioners, or of the court, judge,
arbitrator, or referee before whom it is produced:
(d) The instruments and persons to which the provisions of
this sub-section are to apply are as follows:-

Title of Instrument as described in the

First Schedule to this Act.

:

Person liable to Penalty.

Bond, covenant, or instrument of The obligee, covenantee, or other

any kind whatsoever.

Conveyance on sale

Lease or tack

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person taking the security.
The vendee or transferee.
The lessee.

The mortgagee or obligee; in the
case of a transfer or reconvey-
ance, the transferee, assignee, or
disponee, or the person redeeming
the security.
The settlor.

(3.) Provided that save where other express provision is made by this Act in relation to any particular instrument: (a) Any unstamped or insufficiently stamped instrument which has been first executed at any place out of the United Kingdom, may be stamped, at any time within thirty days after it has been first received in the United Kingdom, on payment of the unpaid duty only and

(b) The Commissioners may, if they think fit, at any time within three months after the first execution of any instrument, mitigate or remit any penalty payable on stamping.

(4.) The payment of any penalty payable on stamping is to be denoted on the instrument by a particular stamp.

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54. For the purposes of this Act the expression "conveyance on sale" includes every instrument, and every decree or

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