STAMP-DUTIES. 



,re fubicft to various exemptions and regulations, for which 

 we efer to tJie Uatute. For a yearly certificate taken ou 

 by every perfon admitted as an attorney or folic.tor and 

 as a proaor, in England, and by every perfon admitted as 

 a writer to the fignet, folicitor, agent, attorney, or pro- 

 curator, in any of the courts of Scotland ; and by every 

 fvvorn cleric, &c. and any other clerk or officer in any of 

 the courts aforefaid, who fhall ad, in expeftatioa of any 

 fee or reward, as an attorney, folicitor, agent, prodtor, 

 procurator, or notary public, though not admitted or en- 

 rolled as Aich, if he ftall refidc in the city of London, or 

 city of Wcltminfter, or within the limits of the two-penny 

 poft in England, or within the city or (hire of Edinburgh, 

 who has been in pofleffion of his ofSce for three years or 

 upwards, 12/., or if he has not been in poffeffion fo long, 

 61. i or if he (hall refide elfewhere, in the firft circumftance 

 above ftated, 8/., and in the fecond, 4/. For a certificate 

 taken out yearly by a member of one of the four inns of 

 court in England, who afts as a conveyancer, Cpecial pleader, 

 draftfman in equity, or otherwife, if he (hall refide in the 

 city of London, Sec. as before ilated, 12/.; or if he (hall 

 refide elfewliere, 8/. The exemptions comprehend fergeants 

 at law and barrifters ; attornies, folicitors, proiftors, and 

 notaries public ; and other perfons afting as fuch by virtue 

 of any office or appointment, taking out certificates in thefe 

 charaftera; and public officers preparing deeds, &c. by 

 virtue of their office. A certificate of marriage, that of 

 any common feaman, marine, or foldier excepted, is charge- 

 able with a duty of 5/. ; and fo is the certificate of a perfon's 

 having received the holy facrament. The duty upon a 

 charter-party is i/. 15^. ; that upon collation by an arch- 

 bi(hop or bifhop to any ecclefiaftical benefice or promotion 

 of 10/. or upwards yearly value in the king's books, is 20/. ; 

 that of collation to any other ecclefiaftical benefice, &c. 

 in England, is 10/.; that of collation, or admiffion by any 

 prelbytery or competent authority, to any ecclefiaftical 

 benefice in Scotland, is 2/. For the duties on diiferent kinds 

 and modes of conveyance, fee the ftatute. The duty on a 

 debenture or certificate for entitling a perfon to receive a 

 drawback of duties in the cuftoms or excife, or bounty 

 payable out of the revenue of either, if the fame (hall not 

 exceed 100/., is ^s. ; from 100/. to 200/., lOJ. ; from 200/. 

 to 500/., il. ; and above 500/., 2/. For a declaration of 

 trull, &c. the duty is 1/. ijj. For every (kin or piece of 

 vellum, &c. upon which (hall be written the exemplifica- 

 tion or conftat under the great feal of the united kingdom 

 «f Great Britain and Ireland, of any letters patent or grant, 

 the duty is 5/. 



For a faculty from the archbi(hop of Canterbury, or the 

 mafter of the faculties for the time being, or from the guar- 

 dian of the fpirituahties during a vacancy of the arch- 

 bi(hop's fee, not otherwife charged, the duty is 30/. For a 

 grant or letters patent under the great feal, or the feal of the 

 county pilatine of Lancafter, or the feal kept and ufed in 

 Scotland, of the honour or dignity of a duke, 350/. ; of a 

 marquis, 300/. ; of an earl, 250/. ; of a vifcount, 200/. ; of 

 a baron, 150/. ; of a baronet, loo/. ; of a conge d'elire for 

 any dean and chapter, for the eleftion of an archbi(hop or 

 bi(hop, 30/.; of the royal afl'ent to or fignification of fuch elec- 

 tion, or of the nomination and prefentation by his maje.fty, 

 in default of fuch eleftion, of any perfon to be an arch- 

 bi(hop or bilhop, 30/. ; of or for the reftitution of the tem- 

 poralties to any archbiihop or bi(hop, 30/. j of any other 

 honour or franchife, &c. to any perfon or perfons, body 

 or bodies politic cr corporate, 30/. ; and if fuch grant or 

 ietters patent are contained in more than one (kin, piece of 



vellum, &c., then for every /kin, flieet, or piece thereof, 

 after the firft, a progreffive duty of 2c/. For a grant or 

 ■warrant of precedence to take rank among nobility, under 

 his majefty's fign manual, 100/. ; for a grant or licence, 

 under the fign manual, to take and ufe a furname and arms, 

 cr a furn&me only, in compliance with any will or fettle- 

 ment, 50/. ; for arms to the fame, on voluntary application, 

 10/. ; and for grant of arms, or armorial enfigns only, 10/. 

 For a grant, under the great feal. Sec. of any definite fum 

 of money, not amounting to 100/., 1/. 10/. ; from 100/. 

 to 250A, 47. ; from 250/. to 500/., 10/. ; from 500/. ta 

 750/., 20/. ; from 750/. to 1000/., 30/. ; from 1000/. and 

 upwards, for every 500/., 5/. 



The duty on a grant of any annuity or penGon, not 

 amounting to 100/. per annum, is l/. 10/. ; from 100/. to 

 200/., 4/. ; from 200/. to 40c/., 10/. ; from 400/. to 600/., 

 20/. ; from 600/. to 800/., 30/. ; from 8co/. to 1000/., 40/. ; 

 from 1000/. and upwards, 50/. For his majefty's grant of 

 any office or employment, by letters patent, deed, or other 

 writing, the profits of which do not amount to 50/. per 

 annum, 2/. ; from 50/. to ico/., 4/. ; from 1 00/. to 200/., 6/. ; 

 from 200/. to 300/., 12/. ; from 300/. to 500/., 25/. ; from 

 500/. to 750/., 35/. ; from 750/. to 1000/., 50/. ; from looo/- 

 to 1500/., 75/.; from 1500/. to 2000/., 100/. ; from zoool. 

 to 3000/., 150/. 5 from 3000/. and upwards, 200/. 



For inftitution to any ecclefiaftical benefice in England 

 upon prefentation, 2/. ; upon petition of the patron to be 

 admitted, if the benefice or promotion be of the yearly 

 value of 10/. and upwards in the king's books, 30/. ; or if 

 the fame (hall be of any other dcfcription, 15/. 



The duty on a letter of attorney, made by a petty 

 officer, feaman, marine, or foldier ferving as a marine, for 

 receiving prize money, i» is., for receiving wages, l/. For 

 a letter of attorney for the fale, transfer, acceptance, or re- 

 ceipt of dividends in any of the government (tucks or funds, 

 l/. ; for that of any other kind, or commiffion or faftory, 

 i/. 10/.; and if more than 1080 words be ufed, a pro- 

 greffive duty for every loSo words, after the firft, of 1/. 

 For a letter of licence from creditors to a debtor, the duty 

 is 1/. 15J. ; and a progreffive duty for every 1080 word* 

 above the firft number, of i/. 5^. : for letters of marque 

 and reprifal, 5/. : for licence for marriage in England, if 

 fpecial, 5/. ; if not fpecial, lo^.: for licence to ufe the occu- 

 pation of an appraifer, taken out yearly, los. : for a banker 

 or any other perfon who (liall iliue any promiiibry notes 

 for money payable to the bearer on demand, and allowed 

 to be re-ilTued, 30/. : for cxercifing the trade of a pawn- 

 broker within the cities of London and Weftminfter, or 

 within the limits of the two-penny poft, 15/. ; and elfe- 

 where, 7/. 10^. For policy of adurance on life or lives, 

 if the fum infured (hall not amount to 500/., 1/.; from 

 500/. to 1000/., 2/. ; from 1000/. to 3000/., 3/. ; from 

 3000/. to 5000/., 4/. ; from 5C00/. and upwards, 5/. For 

 policy of infurance fromlofs or damage by fire togood,<, &c. 

 3^. percent, per annum. For policy of infurance on any (hip 

 or velTel, or any goods on board, &c. where the premium 

 (hall not exceed the rate of 20J. per cent, on the fum in- 

 fured, if the whole fum does not exceed 100/., tlve ftamp- 

 duty is is. ^d. ; if the whole fum (liall exceed lOo/., then 

 for every 100/., and alfo for any fradional part of 100/., 

 ij. 3</. ; and where the premium (hall exceed the rate of zos. 

 per cent, on the fum infured, if the whole fum infured fhall 

 not exceed 100/., 2s. 6d. ; if it (hall exceed 100/., then for 

 every 100/., and alfo for any fraftional part of 100/., zs. 6d. 

 If the infurance be made upon any (hip or veflel, or goods, 

 or freight, for any other voyage befides that above men- 



tioned| 



