STAMP-DUTIES. 



mifilon as a notary public in England, is 30/. ; and in Scot- 

 land, 20/. ; for admiffion to be a member of cither of the 

 four inns of court in England, 25/. ; into either of the fo- 

 cieties called inns of chancery, 3/. ; into the college of phy- 

 ficians in England or Scotland, 25/. ; as a licentiate, 15/. ; 

 on matriculation in either of the Englifh univerfities, i/. ; 

 to the degree of a bachelor of arts in either Englifh univer- 

 fity, 3/. when conferred in ordinary courfe, and y/. when 

 conferred by fpecial grace, or royal mandate, or by reafon 

 of nobility, or out of the ordinary courfe ; to any other de- 

 gree in either Englifli univerfity, for regiftry, in the ordinary 

 courfe, 6/., out of fuch courfe, 10/. ; to the degree of 

 doftor of medicine in either of the univerfities of Scotland, 

 10/. 



For the admidion of any perfon into any corporation, in 

 refpeft of birth, apprenticefhip, or marriage, the duty is 

 l/. ; but upon any other ground, 3/. For an afGdavit, the 

 ftamp-duty is is. 6d., fubjeft to various exemptions. For 

 an agreement, or memorandum of the fame, made in Eng- 

 land under hand only, or in Scotland without any claufe of 

 regiftration, on a matter of the value of 20/., or upwards, 

 containing no more than 1080 words, i/. ; for more than 

 1080 words, ll. 15/. ; and for every quantity of 1080 

 words after the firit, a progreffive duty of i/. 5/. This 

 duty is fubjeft to feveral general exemptions. 



On the appointment of a chaplain, empowering to hold 

 two ecclefialtical benefices in England, the duty is 2/. ; on 

 the appointment or deputation of a game-keeper, ll. i^j. 

 On the appraifement or valuation of any eltate or effefts, or 

 any interett therein, or its annual value, or of any dilapida- 

 tion, or of any repairs, &c. if the valuation Ihall not ex- 

 ceed 50/., 2t. 6d. ; from 50/. to lOo/., ^s. ; from 100/. to 

 iool., JOS. ; from 200/. to 500/., 15^.; and above 500/., 1/. 

 For the indenture of apprenticefhip or clerkfhip (articles of 

 clerkfhip to attornies excepted), when the fum of money 

 paid to the mafter or midrefs fhall not amount to 30/., l/. ; 

 from 30/. to 50/., 2/.; from 50/. to 100/., 3/. ; from loo/. 

 to 200/., 6/.; from 200/. to 300/., 12/.; from 300/. to 

 400/., 20/. ; from 400/. to 500/., 25/. ; from jcoA to 600/., 

 30/. ; from 600/. to 800/., 40/. ; from 800/. to 1000/., 50/. ; 

 from loco/. and upwards, 60/. For an indenture, without 

 any conlideration to the matter or miftrefs, containing more 

 than J080 words, i/.; and for more than that quantity, i/. 15/. 

 Thefe indentures are fubject to exemptions in favour of 

 poor children apprenticed. For articles of clerkfhip, in 

 order to admiffion as an attorney or folicitor in any of his 

 majelly's courts at Wedminlter, 120/. ; in any of the courts 

 of the great fefTions in Wales, or of the counties palatine of 

 Chefter, Lancaller, and Durham, or in any other court of 

 record in England, holding pleas, in which the debt or da- 

 mage amounts to 40/., 60/. ; and for any duplicate of fuch 

 articles, i/. ly/. With a view to admiflion as a fworn clerk 

 in the oflice of the fix clerks, or as a fworn clerk, &c. in 

 the office of pleas, &c. in England, 1 20/. ; and for any 

 duplicate, l/. l^j. Tor articles of clerkfhip, in order to 

 admiflion as a proftor, 120/. ; and for a duplicate, i/. i^s. 

 For indenture of clerkOlip, in order to admiflion as a writer 

 to the fignet, or folicitor in any of the courts of fclTion, &c. 

 in Scotland, 60/. ; and for a duplicate, i/. 15/. For in- 

 denture of clerkfhip, in order to admiflion to aft as a pro- 

 curator or folicitor in the high court of admiralty, the 

 commifTary court at Edinburgh, or any other inferior court 

 in Scotland, 30/. ; and for any duplicate, 1/. ij/. 



For an inland bill of exchange, on demand or otherwifc, 

 not exceeding two months after date, or 60 days after light, 

 the duty for any fum amounting to 40/., and not exceeding 



5/. Jj., IS IX. ; from 5/. 5/. to 20/., u. 6J. ; from 20/. to 

 ■o/., 2s. ; from 30/. to 50/., 2s. 6d. ; from 50/. to loo/., 

 3j. 6d. ; from 100/. to 200/., 4;. 6J. ; from 200/. to 300/., 

 Jr. ; from 300/. to 500/., 6s. ; from 500/. to 1000/., 8/. 6d.; 

 from 1000/. to 2000/., 12s- 6d. ; from 2000/. to 3000/., ic/.; 

 and exceeding 300c/., i/. 5/. For an inland bill of ex- 

 change, to bearer or order, exceeding two months after 

 date, or 60 days after fight, for any fum from 40X. to 5/. jx., 

 IX. ; from 5/. jj. to 20/., 2x. ; from 20/. to 30/., 2x. 6d. ; 

 from 30/. to 50/., 3x. 6d.\ from 50/. to 100/., 4X. 6d.', 

 from 100/. to 200/., 5x. ; from 200/. to 300/., 6x. ; from 

 300/. to 500/., 8x. 6d.; from 500/. to looo/., I2x. 6d.; 

 from looo/. to20ooi, !5x. ; from 2000/. to 3000/., il<s.'} 

 and above 3000/., ll. lox. The duty for a foreign bill of 

 exchange, drawn fingly jnd not in a fet, the fame duty as 

 on an inland bill of the faaie amount and tenor. The duty 

 on foreign bills of exchange, drawn in fets according to the 

 cuftom of merchants, is for every bill of each fet, where 

 the fum made payable doth not exceed 100/., Ix. 6d. ; from 

 100/. to 200/., 3x. ; from 200/. to 500/., 4r. ; from 500/. 

 to 1000/., 5x. ; from lOOo/. to 2000/., -Js. 6d. ; from 2000/. 

 to 3000/., lox. ; and for more than 3000/., 15X. The bills 

 exempt from the preceding and all other flamp-duties, are 

 thofe iffued by the governor and company of the bank of 

 England, navy-bills, bills for the pay and allowances of his 

 majefty's land forces, and fome others. (See Promissort 

 Notts. ) A bill of lading is chargeable with a duty of 3X. 

 A bond in England, and perfonal bond in Scotland, given 

 as a fecurity for the payment of any definite fum of money, 

 is chargeable, when the fum does not exceed 50/., with a 

 duty of l/. ; from 50/. to 100/., ll. lox. ; from loo/s to 

 200/., 2/. ; from 200/. to 300/., 3/.; from 300/. to 500/., 

 4/. ; from 500/. to lOOo/., 5/. ; from lOOo/. to 2000/., 61. ; 

 from 2000/. to 3000/., 7/. ; from 3000/. to 4000/., 8/. ; 

 from 4000/. to 5000/., 9/. ; from 5000/. to 10,000/., 12/.; 

 from 10,000/. to 15,000/., Ij/. ; from 15,000/. to 20,000/., 

 20/.; and exceeding 20,COo/., 25/. For a bond in Eng- 

 land, and a perfonal bond m Scotland, given as a fecurity 

 for the transfer, or re-transfer of any fhare in any of the 

 government parliamentary flocks or funds, or in the flock 

 and funds of the bank of England, or Eafl India company, 

 or of the South-fea company, the duty is tlie fame as on a 

 bond for a fum of money, equal to the value of the flock 

 or fund fecured, according to its average price, on the day 

 of the date of the bond, or on either of the ten days pre- 

 ceding. 



For a bond in England, and perfonal and heritable bond 

 in Scotland, given as a fecurity for the payment of any 

 annuity, except upon the original creation and fale thereof, 

 or of any fum or fums of money at flated periods, not be- 

 ing interefl for any principal fum, nor rent referved or pay» 

 able upon any leale or tack, for any definite and certain 

 term, fo that the total amount of the money to be paid can 

 be previoufly afccrtained, the fame duty as on a bond of 

 the like nature, for the payment of a fum of money equal 

 to fuch total amount. For a fimilar bond, for the pay- 

 ment of an annuity, &c. for any indefinite period, or the 

 term of life, fo that the whole money to be paid cannot be 

 previoufly afcertained, if the annuity, «r fuii:s fecured, 

 fhall not amount to 10/. per annum, ll. ; from 10/. to 50/. 

 per annum, 2/. ; fri m 50/ to 100/, 3/. ; from 100/. to 

 200/., 4/. ; from zocA to 300/, 5/. ; from 300/. to 400/., 

 61. ; from 400/. to joo/., 7/. ; from 500/- to 750/., 9/. ; 

 from 750/. to 1000/., 111.; from looc/. to 1500/., 15/.; 

 from 1500/. to 2000/., 2o/. ; and from 2000/. per annum 

 and upwards, 25/. The duties on various kinds of bonds 



are 



