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Stamp Duties, Land Values, &c., and Customs Duties. 
3 
SELECTED STAMP DUTIES. 
Inland Revenue Office, Somerset House ; 
House 10 to 4 (Sats., I). Stamp Office, 10 
to 4 (Sats,, 2). 
Affidavit or Statutory £ s. d. 
Declaration . . . . .,026 
Agreement or Memo. of 
Agreement, under fiand only 
and not otherwise charged ..00 6 
A sixjfenny adhesive stamp may be used, but must be can- 
celled by writing date, &c,, across. 
EXEMPTIONS. — Agreements under ,£5, or for hire of 
servants, or sale ofgoodr, or between mas' er and crew of 
any ship for wages on any voyage coast-wise from port to 
port of the United Kingdom, do not require stamping. 
Agreement for any term less than 
year of fur. dwelling ho. or part, 
where rent for term exceeds £25 0 5 0 
Allotment, Letter of 
Under £5 . Id £5 and over 0 0 6 
Appraisement or Valuation of any 
X>roperty where amount does not exceed 
5s. 
10 s. 
15s. 
£5 . 0s. 3d. £30 . Is. 6 d. £100 
10 . 0s. 6 d. 40 . 2s. Od 200 
20 . Is. Od. 50 . 2s. 6 d. 500 
Exceeding £500 . . £l. 
Apprenticeship Indenture . . 0 
Arms, Grant of . . . . . .10 
Articles of Clerkship, to Attor- 
ney or Solicitor, Engl, or Irel., 
£80 ; Scotch Super. Courts ^ . .60 
Awards . . . . . . . . 0 10 0 
Bankers’ Cheques . . ..001 
Bill of Exchange, payable on 
demand or at sight, or within 
3 days after . . . . ..001 
After date or sight of any other 
kinds, or Promissory Note, not 
exceeding- 
2 
0 
0 
Every additional 
£100 . . Is. Od. 
On demand, 0 s. Id. 
£5, Id. £50, 0s. 6 d. 
10, 2d. 75, 0s. 9d 
25, 3d. 100, Is. Od 
Bill of Exchange drawn and payable out 
of the United Kingdom when negotiated 
here. Exceeding £50 but not exceeding 
£ 100 , 6 d. ; exceeding £ 100 , 6 d. for 
every £100 or part. 
Foreign Bills and Notes chargeable with these ad val. duties 
require special adhesive stamps, called "Foreign Bill 
Stumps." 
Bills of Exchange due on a Bank Holiday are payable 
following day ; those due on Good Friday, Christmas Day 
or any Sunday, on previous day. 
Bill of Lading . . . . ..006 
Bond, Covenant or Instrument — - 
Being principal security for any sum 
for a definite period. See Mortgage. 
For indefinite period — 
For every £5 or part ..026 
For superannuation annuity — 
For every £5 or part .,006 
Bonds, by Acts of Parliament or by 
Customs or Inland Revenue, where 
penalty does not exceed £150, ad val. 
duty as in Mortgage. 
In any other case 
On obtaining letters of adminis- 
tration (not exceeding £100 
exempt) 
Charterparty 
Commission of Lunacy 
Companies — Registered Capital & 
any increase, for every £100.. 0 5 0 
Contract Notes— 
“Where the value of the stock or market- 
able security is — 
45. and docs not exceed £100 .. 6d. 
exceeds 
j?IOO 
4s°c 
if t, OOO 
41,500 
,S'-o 
*5.coo 
0 5 0 
0 
0 
0 
5 
0 
5 
0 
6 
0 
, 
4500. 
xs. 
47,5«3 •• 
. . 
j£x,ooo. 
2*. 
j£lO»OOQ . . 
.. 
4'.5oo 
35. 
2*12,500 
• 4 
4a.5oo 
4$, 
415.000 .. 
45.°°° 
6s. 1 
417.500 .. 
•• 
47.5oo 
8s. 
X, 2 0,000 .. 
exceeds 
not exceeding 
4i°.ooo 10s, 
412,500 12s, 
415.000 ms. 
4 * 7.500 16ft, 
420.000 lES. 
. . . . OOS. 
Conveyance or Transfer-— 
Bank of England Stock ..079 
Canadian Stock and Colonial 
Stock, per £100 .. ..0 2 6 
Conveyance or Transfer on Sale of 
any property except as above — 
Where amount of consideration does not 
exceed £5, Is, ; £10, 2s, ; £15, 3s. ; 
£20, 4s.; £25, 5s.; £50, 10s.; for 
every additional £25 up to £300, 5s. ; 
and for every additional £50 above 
£300, 10s. 
The above scale of duty was imposed by Section 73 
of the Finance {190U- 10} Act, 1910, but in all cases 
of conveyance or transfer on sale of any property 
(other than stock or marketable security) or volun- 
tary dispositions of any property the rate of duty 
is one-half the above, provided the instrument 
contains a certificate in the form set out in the 
section above mentioned. 
The Act contains exceptions for marriage settle- 
ments, gifts of property for preservation of open 
spaces, and for conveyances to appoint new trus- 
tees or on retirement of a trustee (Section 74). 
STAMP DUTIES — contd. 
Conveyance or Transfer of Stocjcs or 
Marketable Securities on sale, or by 
way of gift — 
Where the amount of consideration does 
not exceed £5, 6 d. ; £10, Is. ; £15, 
Is. 6 d ; £20, 2s. ; £25, 2s. 6 d. ; and 
for every additional £25, 2s. 6 d., up 
to £300 ; if exceeding £300, then for 
every £50, 5s. 
For nominal consideration, or £ s. d. 
any not otherwise charged ..010 0 
Transfer of Shares on Cost 
Book System . . ..006 
Declaration of Tru.st . . , . 0 10 0 
Deed of any kind whatsoever not 
otherwise charged . . . . 0 10 0 
Duplicate of any instrument — 
Same duty as original, but not 
to exceed 
0 
0 
Estate Duties — P ayable upon the prin- 
cipal value of all property — 
Where the principal value of the Estate exceeds 
jfiioo 
£i per cent £150,000 
£11 per cent. 
500 «. 
. . 2 
M M 
200,000 . . 
.. 12 
1,000 .. 
• • 3 
II II 
250,000 . . 
.. 13 
5*000 . . 
• • 4 
** II 
300,000 .. 
. . 14 
10,000 . . 
.. 5 
1 * II 
350,000 . . 
.. 13 
20,000 . , 
.. 6 
• 1 »l 
400,000 .. 
.. 16 
40,000 - , 
•• 7 
I* II 
500, oco . . 
.. 17 
60,000 . , 
.. 8 
600,000 .. 
.. s8 
80,000 . , 
9 
II 1* 
800,000 . . 
.. 19 
1,000,000 . . 
^Settlement Estate Duty is abolished, and relief in re- 
spect of settled property is given under the Finance 
Act, 1894. 
Relief is also given in respect of quick succession. 
Where the second death occurs within one year of the first death 
by 50 per cent. 
■ . «. ,, two years 40 „ „ 
.. .. three „ 30 „ ,, 
.. .. four „ io „ „ 
** ti ■ »i ti «i five — ,, 10 i« r> 
Gamekeeper’s, Appointment . . 0 10 
Hire Purchase Agreements — 
Under hand, value £5 and above 0 0 
Under seal, „ ,, ,, 0 10 
Increment Value — 
Transfer on sale of fee simple 
of the land or any interest in 
land, or grant of any lease. 
For every full £5 of that value l 
Leases — 
0 
6 
0 
Not ex. 
35 years 
or terra 
indef, 
s. d. 
Not ex- 
ceeding 
ioo 
years, 
s, d. 
0 0 
Ex- 
ceeding 
ioo 
years. 
£ s. d. 
4s P e f annum 
O 
1 
0 
. . 0 6 
0 .. 
0 
12 
0 
io 
,, 
0 
2 
0 
.. 0 12 
0 
X 
4 
0 
IS 
** 
0 
3 
0 
1. 0 x3 
0 .. 
1 
16 
0. 
20 
It 
0 
4 
0 
.. 1 4 
0 .* 
2 
8 
0 
35 
M 
0 
5 
0 
1 IO 
0 
3 
0 
0 
50 
<1 
0 
to 
0 
3 0 
0 .. 
6 
0 
0 
75 
H 
0 15 
0 
.. 4 10 
0 .. 
9 
0 
0 
IOO 
4 * 
I 
0 
0 
.« 6 0 
0 .. 
12 
0 
0 
300 
6 o 
1 o 
Exceeding £100, for every 
fractional part of 450 .. o I 
Of any kind not otherwise described 
By Section 15 of the Revenue Act, 1911, the in- 
creased stamp duty imposed by Section 75 of the 
Finance (1909-10) Act, 1910, is not to apply to 
cases where the consideration, or any part of the 
consideration, consists of money, stock or security 
(other than rent) the amount or value of which 
does not exceed £500, provided the instrument 
contains a certificate (similar to that under the 
head "Conveyance”) shoving that the considera- 
tion, other than rent, does not exceed £500. 
Section 75 of the principal Act [ i . e . the Stamp Act, 
1891) does not apply to the duty chargeable in 
respect of the consideration or part thereof, which 
consists of money, stock, or security, other than 
rent, but that the duty should be charged in re- 
spect thereof as if that Act had not been passed. 
Section 15 of the Revenue Act, 1911, however, does 
not apply to any case where part of the considera- 
tion for any lease or tack consisted of rent ex- 
ceeding £20 a year. 
Loan Capital, every £110 or part 0 
Marriage Licence . . . . 2 
Do. do. 
2 
0 
0 
Special, about 30 
Marketable Security — 
(1) (a) Being a Colonial Gov.h ggtji 
Security . . . . . . s 3 
(&) Being a security not j g a. 
transferable by delivery] o 
(2) Transfer, Assignment, Dis- 
position or Assignation of 
such security — 
(a) Upon sale. See Con- 
veyance, etc. 
(b) Upon Mortgage. See 
Mortgage, etc. 
In any other case (where not 
within the ad val. charge) . . 
(3) Marketable Security (except 
Col. Gov. Security), transfer- 
able by delivery, bearing date, 
or signed, before August 6 , 
I8S5. For every £10 (or 
fractional part) 
(4) Marketable Security (except 
Col. Gov. Security) as above, 
given in substitution for a 
like security, duly stamped. 
0 10 0 
Principal not 
s, d. 
: o 1 
Do 150 
Passport 
STAMP DUTIES — contd. 
Marketable Security— £ s. d 
(5) Foreign or Colonial and other 
Securities transferable by de- 
livery which (after August 1, 
1899) are assigned, trans- 
ferred, or in any manner ne- 
gotiated in the United King- 
dom. For every £10 (or 
fractional part) . . ..02 0 
Mineral Rights — 
In respect of capital value of 
minerals, for every 20 s. ..010 
Excess Duty.- — A duty of C0% is now levied on the 
amount payable to any person as rent in respect of 
minerals subject to a mining lease after 4th August, 
1914. — See Finance Act, 1916, sec. 46. 
Mortgage Bond, &c. — 
Principal not s, d. 
exc. £700 .. .... 5 c 
Do. 4*5° 6 7 
Do. £300 76 
Exc. 43 0<5 . for every 
4wo . . a 6 
..006 
Policy of Insurance — - 
Life, not exc. £10, Id. ; £25 . . 0 0 3 
Do. £500, for every £50 ..0 0 6 
Do. £1,000, for every £IQ0 . . 0 1 0 
Exceeding £1,000, for 
every £ 1,000 or part . . 0 10 0 
Accidental . . . . ..001 
Marine, Voyage for every £100 0 0 1 
Marine (Time) - for every £100 
not exceeding 6 months ..003 
„ „ 12 „ ..0 0 6 
Containing continuation clause, 
additional duty of . . ..006 
When premium does not exceed 
2/6 per cent, of sum insured 0 0 1 
By Section 18 of the Finance Act, 1912, provision is 
made for stamping of policies of sea insurance 
which are subject to a contingent increase of 
premium. 
Power of Attorney — 
For appointing proxy at any 
single meeting, or adjournment 0 0 1 
For receiving wages or prize 
money . . . . ..010 
Sale, transfer or receipt of Gov. 
Stock, not exceeding £100 ..0 2 6 
Receipt of divs. or int. of any 
Stock, if for one payment only 0 1 0 
Any other kind . . ..0100 
Procuration, Deed of / . . 0 10 0 
Protest, where duty on bill does 
not exceed Is., same duty as the 
bill. In any other case ..010 
Receipt, for £2 or upwards ..00 1 
Renunciation, Letter of — 
Less than £5, Id. £5 and upwards, 6 d. 
Revocation of any trust or pro- 
perty, not being a will ..010 0 
Reversion Duty — 
On determination of any lease of land, 
duty is chargeable on the \>alue of the 
benefit accruing to the Lessor. 
For every full £10 of that value 10 0 
Certain exemptions and allowances are made under 
Section 14 of the Finance (1909-10) Act, 1910. 
Scrip Certificate, Scrip or other 
document, of any share (or 
fractional part of a share) , . 0 0 l 
Settlement, for every £100, or 
part of £100, stock or security 0 5 0 
Transfer of Marketable Securities not 
transferable on delivery. Same duty as 
on Mortgage Bonds. 
Undeveloped Land — 
Duty is chargeable in respect of site 
value of undeveloped land. 
For every 20 /-of such site value 0 0 0-J 
Certain exemptions and allowances are made under 
Section 17, and Section 18 exempts Small Holdings, 
total value not exceeding £500. — See Finance (1909- 
10) Act, 1910. 
Voting Paper or Proxy ..00 1 
CUSTOMS DUTIES. 
Beer, Mum, Spruce or Black Beer 
and Berlin White Beer — 
Of a spec. graV. not ex. 1,215 
deg. . . per barrel of 36 gal. 5 2 0 
Exceeding 1,215 deg. ,, 5 19 0 
Of other sorts, spec. grav. 1,055 
deg. . . per barrel of 36 gal. 15 6 
Blacking, containing sugar. 
cwt. 
0 3 
1* 
Candied or Drained Peel 
>» 
0 10 
H 
0 
2 0 
Caramel, solid 
> t 
0 14 
0 
„ liquid 
ft 
0 10 
U 
Cherries, drained 
»» 
0 7 
Chicory, raw or kiln-dried 
11 
-1 19 
8 
„ roasted or ground 
lb. 
0 0 
6 
0 
1 0 
„ excise duty 
cwt. 
1 18 
6 
Ka - V 
