| | |
|
Duty
|
|
APPRENTICESHIP and CLERKSHIP.—Indenture, or other Instrument or Writing, containing the Covenants, Articles, or Agreements for or relating to the Service of any Apprentice, Clerk, or Servant who shall be put or placed to or with any Master or Mistress, or to or with any new Master or Mistress, either by Assignment, Transfer, or Turn-over, or upon the Death, Absence, or Incapacity of the former Master or Mistress, or otherwise, to learn any Profession, Trade, or Employment whatsoever (except Articles of Clerkship or Apprenticeship to any Attorney, Solicitor, or other Person in order to Admission in any Court, or in any Office in any Court), or any Writing whatever (except as aforesaid) whereby any such Assignment, Transfer, or Turn-over may be effectuated or ascertained;
|
-
|
£
|
s.
|
d.
|
|
Where no Sum of Money or other Matter or Thing shall be paid, given, assigned, or conveyed, or be secured to be paid, given, assigned, or conveyed to or for the Use or Benefit of the Master or Mistress, with or in respect of any Apprentice, Clerk, or Servant
|
-
|
0
|
2
|
6
|
|
DEBENTURE or Certificate for entitling any Person to receive any Drawback of any Duty or Duties, or Part of any Duty or Duties of Customs or Excise, or any Bounty payable out of the Revenue of Customs or Excise, for or in respect of any Goods, Wares, or Merchandise exported or shipped to be exported from any Part of the United Kingdom to any Part beyond the Sea;
|
|
|
|
|
|
Where the Drawback or Bounty to be received shall not exceed Ten Pounds
|
-
|
0
|
1
|
0
|
|
Where the same shall exceed Ten Pounds and not exceed Fifty Pounds
|
-
|
0
|
2
|
6
|
|
And where the same shall exceed Fifty Pounds
|
-
|
0
|
5
|
0
|
|
DRAFT or ORDER for the Payment of any Sum of Money to the Bearer or to Order, on Demand
|
-
|
0
|
0
|
1
|
|
And the following Instruments shall be deemed and taken to be Drafts or Orders for the Payment of Money within the Intent and Meaning of this Act, and of any Act or Acts relating to the Stamp Duties on Bills of Exchange, Drafts, or Orders, and shall be chargeable accordingly with the Stamp Duties imposed by this Act or any such Act or Acts; viz.
|
|
|
|
|
|
All Documents or Writings usually termed Letters of Credit, or whereby any Person to whom any such Document or Writing is or is intended to be delivered or sent shall be entitled, or be intended to be entitled to have Credit with, or in account with, or to draw upon any other Person for, or to receive from such other Person any Sum of Money therein mentioned.
|
|
|
|
|
|
Exemptions from the Duties on Drafts or Orders.
|
|
|
|
|
|
All Drafts or Orders for the Payment of Money to the Bearer on Demand, drawn upon any Banker or Bankers, now by Law exempt from Stamp Duty.
|
|
|
|
|
|
All Letters of Credit, whether in Sets or not, sent by Persons in the United Kingdom to Persons abroad authorizing Drafts on the United Kingdom.
|
|
|
|
|
|
POLICY of ASSURANCE or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Life or Lives, or upon any Event or Contingency relating to or depending upon any Life or Lives;
|
|
|
|
|
|
Where the Sum insured shall not exceed Five hundred Pounds;
|
|
|
|
|
|
Then for every Fifty Pounds, and any fractional Part of Fifty Pounds
|
-
|
0
|
0
|
6
|
|
And where it shall exceed Five hundred Pounds, and shall not exceed One thousand Pounds;
|
|
|
|
|
|
Then for every One hundred Pounds, and any fractional Part of One hundred Pounds
|
-
|
0
|
1
|
0
|
|
And where it shall exceed One thousand Pounds;
|
|
|
|
|
|
Then for every One thousand Pounds, and any fractional Part of One thousand Pounds
|
-
|
0
|
10
|
0
|
|
RECEIPT or DISCHARGE given for or upon the Payment of Money amounting to Two Pounds or upwards
|
-
|
0
|
0
|
1
|
|
| |
Receipts given for Money deposited in any Bank, or in the Hands of any Banker, to be accounted for, whether with Interest or not; provided the same be not expressed to be received of or by the Hands of any other than the Person to whom the same is to be accounted for: Provided always, that this Exemption shall not extend to Receipts or Acknowledgments for Sums paid or deposited for or upon Letters of Allotment of Shares or in respect of Calls upon any Scrip or Shares of or in any Joint Stock or other Company or proposed or intended Company, which said last-mentioned Receipts or Acknowledgments, by whomsoever given, shall be liable to the Duty by this Act charged on Receipts.
|
