| |
The SCHEDULE to which this Act refers.
|
| | |
INLAND BILL OF EXCHANGE, Draft, or Order for the Payment to the Bearer, or to Order, at any Time otherwise than on Demand, of any Sum of Money
|
Duty.
|
|
£
|
s.
|
d.
|
|
Not exceeding
|
|
|
|
£5
|
0
|
0
|
1
|
|
Exceeding
|
£5
|
and not exceeding
|
-
|
10
|
0
|
0
|
2
|
|
”
|
10
|
” - - -
|
-
|
25
|
0
|
0
|
3
|
|
”
|
25
|
” - - -
|
-
|
50
|
0
|
0
|
6
|
|
”
|
50
|
” - - -
|
-
|
75
|
0
|
0
|
9
|
|
”
|
75
|
” - - -
|
-
|
100
|
0
|
1
|
0
|
|
”
|
100
|
” - - -
|
-
|
200
|
0
|
2
|
0
|
|
”
|
200
|
” - - -
|
-
|
300
|
0
|
3
|
0
|
|
”
|
300
|
” - - -
|
-
|
400
|
0
|
4
|
0
|
|
”
|
400
|
” - - -
|
-
|
500
|
0
|
5
|
0
|
|
”
|
500
|
” - - -
|
-
|
750
|
0
|
7
|
6
|
|
”
|
750
|
” - - -
|
-
|
1,000
|
0
|
10
|
0
|
|
”
|
1,000
|
” - - -
|
-
|
1,500
|
0
|
15
|
0
|
|
”
|
1,500
|
” - - -
|
-
|
2,000
|
1
|
0
|
0
|
|
”
|
2,000
|
” - - -
|
-
|
3,000
|
1
|
10
|
0
|
|
”
|
3,000
|
” - - -
|
-
|
4,000
|
2
|
0
|
0
|
|
”
|
4,000
|
and upwards
|
-
|
|
2
|
5
|
0
|
|
FOREIGN
|
|
| | |
FOREIGN BILL OF EXCHANGE drawn in, but payable out of, the United Kingdom,
If drawn singly or otherwise than in a Set of Three or more, the same Duty as on an Inland Bill of the same Amount and Tenor.
|
Duty.
|
|
If drawn in Sets of Three or more, for every Bill of each Set,
|
£
|
s.
|
d.
|
|
Where the Sum payable thereby shall not exceed
|
-
|
£25
|
0
|
0
|
1
|
|
And where it shall exceed £25 and not exceed
|
-
|
50
|
0
|
0
|
2
|
|
”
|
50
|
” - - -
|
-
|
75
|
0
|
0
|
3
|
|
”
|
75
|
” - - -
|
-
|
100
|
0
|
0
|
4
|
|
”
|
100
|
” - - -
|
-
|
200
|
0
|
0
|
8
|
|
”
|
200
|
” - - -
|
-
|
300
|
0
|
1
|
0
|
|
”
|
300
|
” - - -
|
-
|
400
|
0
|
1
|
4
|
|
”
|
400
|
” - - -
|
-
|
500
|
0
|
1
|
8
|
|
”
|
500
|
” - - -
|
-
|
750
|
0
|
2
|
6
|
|
”
|
750
|
” - - -
|
-
|
1,000
|
0
|
3
|
4
|
|
”
|
1,000
|
” - - -
|
-
|
1,500
|
0
|
5
|
0
|
|
”
|
1,500
|
” - - -
|
-
|
2,000
|
0
|
6
|
8
|
|
”
|
2,000
|
” - - -
|
-
|
3,000
|
0
|
10
|
0
|
|
”
|
3,000
|
” - - -
|
-
|
4,000
|
0
|
13
|
4
|
|
”
|
4,000
|
and upwards
|
-
|
-
|
0
|
15
|
0
|
|
| |
FOREIGN BILL OF EXCHANGE drawn out of the United Kingdom, and payable within the United Kingdom, the same Duty as on an Inland Bill of the same Amount and Tenor.
|
| |
FOREIGN BILL OF EXCHANGE drawn out of the United Kingdom, and payable out of the United Kingdom, but indorsed or negotiated within the United Kingdom, the same Duty as on a Foreign Bill drawn within the United Kingdom, and payable out of the United Kingdom.
|
| | |
PROMISSORY NOTE for the Payment in any other Manner than to the Bearer on Demand of any Sum of Money,
|
Duty.
|
|
£
|
s.
|
d.
|
|
Not exceeding
|
- - - - -
|
£5
|
0
|
0
|
1
|
|
Exceeding
|
£5
|
- - -
|
and not exceeding
|
10
|
0
|
0
|
2
|
|
”
|
10
|
- - -
|
”
|
25
|
0
|
0
|
3
|
|
”
|
25
|
- - -
|
”
|
50
|
0
|
0
|
6
|
|
”
|
50
|
- -
|
”
|
75
|
0
|
0
|
9
|
|
”
|
75
|
- -
|
”
|
100
|
0
|
1
|
0
|
|
PROMISSORY NOTE for the Payment, either to the Bearer on Demand or in any other Manner than to the Bearer on Demand, of any Sum of Money,
|
|
|
Exceeding
|
£100
|
- -
|
and not exceeding
|
200
|
0
|
2
|
0
|
|
”
|
200
|
- -
|
”
|
300
|
0
|
3
|
0
|
|
”
|
300
|
- -
|
”
|
400
|
0
|
4
|
0
|
|
”
|
400
|
- -
|
”
|
500
|
0
|
5
|
0
|
|
”
|
500
|
- -
|
”
|
750
|
0
|
7
|
6
|
|
”
|
750
|
- -
|
”
|
1,000
|
0
|
10
|
0
|
|
”
|
1,000
|
- -
|
”
|
1,500
|
0
|
15
|
0
|
|
”
|
1,500
|
- -
|
”
|
2,000
|
1
|
0
|
0
|
|
”
|
2,000
|
- -
|
”
|
3,000
|
1
|
10
|
0
|
|
”
|
3,000
|
- -
|
”
|
4,000
|
2
|
0
|
0
|
|
”
|
4,000
|
and upwards
|
- -
|
- -
|
2
|
5
|
0
|
|
| |
LEASE OR TACK of any Lands, Tenements, Hereditaments, or Heritable Subjects, for any Term of Years exceeding Thirty-five, at a yearly Rent, with or without any Sum of Money by way of Fine, Premium, or Grassum paid for the same, the following Duties in respect to such yearly Rent,
|
| | |
|
DUTIES.
|
|
|
If the Term shall not exceed 100 Years.
|
If the Term shall exceed 100 Years.
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Where the yearly Rent shall not exceed £5
|
0
|
3
|
0
|
0
|
6
|
0
|
|
And where the same shall exceed £5 and not exceed £10
|
0
|
6
|
0
|
0
|
12
|
0
|
|
”
|
”
|
10
|
”
|
15
|
0
|
9
|
0
|
0
|
18
|
0
|
|
”
|
”
|
15
|
”
|
20
|
0
|
12
|
0
|
1
|
4
|
0
|
|
”
|
”
|
20
|
”
|
25
|
0
|
15
|
0
|
1
|
10
|
0
|
|
”
|
”
|
25
|
”
|
50
|
1
|
10
|
0
|
3
|
0
|
0
|
|
”
|
”
|
50
|
”
|
75
|
2
|
5
|
0
|
4
|
10
|
0
|
|
”
|
”
|
75
|
”
|
100
|
3
|
0
|
0
|
6
|
0
|
0
|
|
And where the same shall exceed £100 then for every £50, and also for any fractional Part of £50
|
1
|
10
|
0
|
3
|
0
|
0
|
|
| |
And where any such Lease or Tack as aforesaid shall be granted in consideration of a Fine, Premium, or Grassum, and also of a yearly Kent, such Lease or Tack shall be chargeable also, in respect of such Fine, Premium, or Grassum, with the ad valorem Stamp Duties granted under the Head or Title of “Conveyance” in the Schedule annexed to the Act passed in the Thirteenth and Fourteenth Years of Her Majesty’s Reign, Chapter Ninety-seven.
|
| |
Exemption.
|
| |
Any Lease made in pursuance of the Trinity College, Dublin, Leasing and Perpetuity Act, 1851.
|
| | |
CONVEYANCE of any Kind or Description whatsoever in England or Ireland, and Charter, Disposition, or Contract containing the first original Constitution of Feu and Ground Annual Rights in Scotland (not being a Lease or Tack for Years), in consideration of an annual Sum payable in perpetuity or for any indefinite Period, whether Fee Farm or other Rent, Feu Duty, Ground Annual, or otherwise
|
}
|
The same Duties as on a Lease or Tack for a Term exceeding 100 Years at a yearly Rent equal to such annual Sum.
|
|
| |
Exemptions.
|
| |
Any Lease or Tack for a Life or Lives not exceeding Three, or for a Term of Years determinable with a Life or Lives not exceeding Three, by whomsoever granted.
|
| |
Any Grant in Fee Simple or in Perpetuity, made in Ireland, in pursuance of the Renewable Leasehold Conversion Act, or in pursuance of the Trinity College (Dublin) Leasing and Perpetuity Act, 1851.
|
| |
All which said Leases or Tacks and Grants respectively shall be chargeable with the Stamp Duties to which the same were subject and liable before the passing of the Act 16 & 17 Vict. c. 63.
|
| |
Duplicate or Counterpart and Progressive Duty.
|
| |
EVERY SUCH LEASE or Tack, and every such Conveyance, Charter, Disposition, or Contract as aforesaid hereby charged with Duty, and the Duplicate or Counterpart thereof respectively, shall be chargeable with the respective Stamp Duties granted and made payable under the several Heads or Titles of “Duplicate or Counterpart,” and “Progressive Duty,” in the Schedule annexed to the Act of the Thirteenth and Fourteenth Years of Her Majesty’s Reign, Chapter Ninety-seven.
|
| |
LICENCE TO DEMISE Copyhold Lands, Tenements, or Hereditaments, or the Memorandum thereof if granted out of Court, and the Copy of Court Roll of any such Licence if granted in Court:
|
| | |
Where the clear yearly Value of the Estate to be demised shall be expressed in such Licence and shall not exceed £75 - - - - - -
|
}
|
The same Duty as on a Lease at a yearly Rent equal to such yearly Value, under the Act of the 13 & 14 Vict. c. 97.
|
|
| | |
|
£
|
s.
|
d.
|
|
And in all other Cases - - - - - - -
|
0
|
10
|
0
|
|
