33. Fees and emoluments appertaining to any office or employment are to be estimated upon an average of three years, or the best information that can be obtained.

34. Reappointment to any office or employment; to be charged in proportion to augmentation only; of salary, fees, and emoluments.

38. (1.) Every appraiser, by whom an appraisement or valuation is made, shall, within fourteen days after the making thereof, write out the same, in words and figures, showing the full amount thereof, upon duly stamped material; and if he neglects or omits so to do, or in any other manner delivers out, or states the amount of, any such appraisement or valuation, shall forfeit the sum of fifty pounds.

(2.) Any person who receives from any appraiser, or pays for the making of, any appraisement or valuation, unless the same be written out and stamped as aforesaid, shall forfeit the sum of twenty pounds. 39. Every writing relating to service or tuition, to learn any profession, &c., is to be deemed an instrument of apprenticeship.1

40. The full sum of money, and the value of any other matter or thing, paid, given, or assigned, or secured to be paid, given, or assigned, to or for the benefit of the master, is to be fully and truly set forth under a penalty of twenty pounds, levied on the master, a full aged apprentice, and other contracting parties. The instrument shall be null and void if the details are not set forth.

70. The term " conveyance on sale" includes every instrument, and every decree or order of any court or of any commissioners, whereby any property upon the sale thereof is legally or equitably transferred to or vested in the purchaser, or any other person on his behalf or by his direction. Special exemption from "stamp or other duty" is made in favour of " an ordinary disposition or other deed of conveyance by the persons vested with the title, recorded in the Register of Sasines" transferring certain trust schools with the site and house and land to a school board. Education (Scotland) Act, § 39.

75. Where upon the sale of any annuity or other right not before in existence, such annuity or other right is not created by actual grant or conveyance, but is only secured by bond, warrant of attorney, covenant, contract, or otherwise, the bond or other instrument, or some one of such instruments, if there be more than one, is to be charged with the same duty as an actual grant or conveyance, and is for all the purposes of the Stamp Act to be deemed an instrument of conveyance on sale.

78. Every instrument, and every decree or order of any court or of any commissioners, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, is chargeable with duty as a conveyance or transfer of property.

Provided that a conveyance or transfer made for effectuating the appointment of a new trustee, is not to be charged with any higher duty than ten shillings.

80. The duty upon a certified copy or extract of or from any register of births, baptisms, marriages, deaths, or burials, is to be paid by the

1 31 & 32 Vict. chap. 34 provides that extracts of indentures may be received in evidence, if marked with a certificate indicating the stamp duty paid on the principal writ recorded. As the indenture certificates of pupil-teachers will be subject to frequent production, they should fortify against loss or damage of original writs by registration.

person requiring the copy or extract, and may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the copy or extract is signed, before he delivers the same out of his hands, custody, or power.

93. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor), is not to be deemed duly stamped, unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, that the full and proper duty has been paid upon the original instrument of which it is the duplicate or counterpart.

96. (1.) An agreement for a lease or tack, or with respect to the letting of any lands, tenements, or heritable subjects for any term not exceeding thirty-five years, is to be charged with the same duty as if it were an actual lease or tack made for the term and consideration mentioned in the agreement.

(2.) A lease or tack made subsequently to, and in conformity with, such an agreement duly stamped, is to be charged with the duty of sixpence only.

120. The term "receipt" means and includes any note, memorandum, or writing whatsoever whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknowledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person.

121. The duty upon a receipt may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands.

122. A receipt given without being stamped may be stamped with an impressed stamp upon the terms following; that is to say within fourteen days after it has been given, on payment of the duty and a penalty of five pounds; after fourteen days, but within one month after it has been given, on payment of the duty and a penalty of ten pounds—and shall not in any other case be stamped with an impressed stamp.

123. If any person gives any receipt liable to duty, and not duly stamped; in any case where a receipt would be liable to duty refuses to give a receipt duly stamped; upon a payment to the amount of two pounds or upwards gives a receipt for a sum not amounting to two pounds, or separates or divides the amount paid with intent to evade the duty he shall forfeit the sum of ten pounds.

N.B.-Privileges. Any public officer drawing or preparing instruments in the course of his duty, and any person employed merely to engross any instrument or proceedings, are not liable to the fifty pound penalty levied on other unqualified persons.

SCHEDULE.

Admission in Scotland of any person as a burgess, or into any corporation or company, in any burgh,

£0 5 0

Admission and Appointment or Grant by any writing to or of any office or employment-Where the annual salary, fees, or emoluments appertaining to such office or employment do not exceed £100,1

Not exceeding £150, .

£100,

part of

5 0

Affidavit, or Statutory Declaration,
Agreement, or any Memorandum of an Agreement, made
in Scotland without any clause of registration, and not
otherwise specifically charged with any duty, whether
the same be only evidence of a contract, or obligatory
upon the parties from its being a written instrument, .

Exemptions.

Agreement or memorandum the matter whereof is not of the value of £5.

Agreement or memorandum for the hire of any labourer,
artificer, manufacturer, or menial servant.

Appointment of a new trustee, and appointment in exe-
cution of a power of any property, or of any use, share,
or interest in any property, by any instrument not being
a will,
Appraisement or valuation of any property, or of any in-
terest therein, or of the annual value thereof, or of any
dilapidations, or of any repairs wanted, or of the mate-
rials and labour used or to be used in any building, or
of any artificer's work whatsoever.

Where the amount of the appraisement or valuation
does not exceed £5,

Exceeds £5, and does not exceed £10

0 2

96

0

0

0 5

0 10

0 15

500

1

0 0

0

Exemptions.

(1.) Appraisement or valuation made for, and for the information of, one party only, and not being in any manner obligatory as between parties either by agreement or operation of law.

1 A letter, dated "Inland Revenue, Somerset House, 4th March 1871," signed "Wm. Lomas," says there is no exemption from duty in respect of schoolmaster, &c. "These appointments are not the less liable to stamp duty that they are terminable on a short notice."

(3.) Appraisement or valuation of any property made for the purpose of ascertaining the legacy or succession duty payable in respect thereof.

Apprenticeship, instrument of.

Where there is no premium or consideration,

In any other case for every £5 and fraction of £5,

Exemptions.

Poor children of any parish or public charity.

Award or Decreet Arbitral in Scotland.

Where the amount or value of the matter in dispute

does not exceed £5

Exceeds £5 and does not exceed £10

0

1

0

1

0 2

0 2

0 5

And where it exceeds £1000, and in any other

case not above provided for

Conveyance or transfer on sale of any property where the amount or value of the consideration for the sale does not exceed £5

0 10

0 15

1 0

1 5

1 15

0

69606060

For every £50, and also for any fractional part of £50, of such amount or value

0 5 0

Copy or Extract (attested or in any manner authenticated) of or from
(1.) An instrument chargeable with any duty.
(2.) An original will, testament, or codicil.

(3.) The probate or probate copy of a will or codicil.
(4.) Any letters of administration or any confirma-
tion of a testament.

Note.-1, 2, 3, and 4 " may be stamped within 14 days "after date of attestation or authentication on payment "of the duty only without any penalty."

(5.) Any public register (except any register of births,
baptisms, marriages, deaths, or burials).

(6.) The books, rolls, or records of any court.

In the case of an instrument chargeable with
any duty not amounting to one shilling
In any other case

Exemption.

(1.) Copy or extract of or from any law proceedings.

The same duty as such instrument.

0 10

Copy or Extract (certified) of or from any register of births, baptisms, marriages, deaths, or burials.

Exemptions.

(1.) Copy or extract furnished by any clergyman,
registrar, or other official person pursuant
to and for the purposes of any Act of Parlia-
ment, or furnished to any general or superin-
tending registrar under any general regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or
reward.

Declaration of any use or trust of or concerning any pro-
perty by any writing, not being a deed or will, or an
instrument chargeable with ad valorem duty as a
settlement

Disposition in Scotland of any property or of any right
or interest therein not described in this schedule
Duplicate or Counterpart of any instrument chargeable
with any duty. (Where such duty does not amount
to 5s., the same duty as the original instrument.)
In any other case

Grant or Letters Patent under the Great Seal of the
United Kingdom of Great Britain and Ireland, or of
the Great Seal of Ireland, or the Seal of the Duchy
or County Palatine of Lancaster, or under the Seal
kept and used in Scotland in place of the Great Seal
formerly used there :

(6.) Öf any franchise, liberty, or privilege to any
person or body politic or corporate

Lease or Tack

(1.) For any definite term less than a year:
(a.) Of any dwelling-house or tenement, or part of a
dwelling-house or tenement, at a rent not ex-
ceeding the rate of £10 per annum,

(b.) Of any furnished dwelling-house or apartments
where the rent for such term exceeds £25

(c.) Of any lands, tenements, or heritable subjects
except or otherwise than as aforesaid.

(2.) For any other definite term or for any indefinite

term:

Where the consideration or any part of the consideration is any rent-In respect of such consideration, if the rent, whether reserved as a yearly rent or otherwise, is at a rate or average rate :