CHEQUES, or drafts, payable on demand or to order Chicory, per cwt., raw or kiln-dried Cider and Perry (England), annual licence, retailers of Coffee mixtures or substitutes, per lb. COMMISSION to any Officer in the Army or Royal Marines To any Officer in the Navy 420160 400 1 10 0 050 050 COMPANIES with limited liability, on every £100 of the nominal capital CONTRACT NOTE, Stocks, Shares, &c. If the value of the stock bought or sold is of the value of £100 or upwards, on each description of stock bought or sold o Contract or Grant for payment of a Superannuation Annuity: for every £5 or fractional part of £5 CONVEYANCE and transfer of any mortgage bond or debenture or marketable security not transferable by delivery :where the purchase-money shall not exceed £5 O 1 1 O o 6 006 Exceeding £5 and not exceeding £10.. 0 1 20 For every additional £25 up to £300... East India Company Stock Of any Colonial debenture stock or funded debt for every £100, or fractional part of £100, of nominal amount transferred Proviso for composition in these cases, see, 43 & 44 Vict. c. 20, 88. 53 to 57, and 50 & 51 Vict. c. 15, ss. 8 to 16. Copy or Extract (attested or authenticated), the same duty as original, but not to exceed COPYHOLD AND CUSTOMARY ESTATE:If on sale, mortgage, or demise, the ad valorem duties under those heads. Not upon sale, mortgage, or demise, surrender, or grant made out of court, or the memorandum thereof, and copy of court-roll of any surrender or grant made in court Corporate and Unincorporate Bodies. Upon the net annual value, income, or profits accrued in respect of all real or personal property vested in such bodies. 1 6 020 026 0 26 050 0 10 Dogs of any kind (annually), Great Britain o 7 Dogs under 6 months of age, and those kept solely for the purpose of tending sheep or cattle on a farm, or by shepherds; or by blind persons, for their guidance, exempt. DUPLICATE OR COUNTERPART: The same duty as original, but not to exceed 5s. ECCLESIASTICAL LICENCES: To hold the office of lecturer, &c. Licence not otherwise charged.. On Successions.-Where the value of the succession either alone or in conjunction with the value of any other benefit derived from the same will or intestacy exceeds £10,000-£1 for each £100 or fraction of £100 of the value of the succession. Estate Duty is payable as above in addition to Probate or Succession Duties. FACULTY OR DISPENSATION: In England, in all cases, £30. FIREARMS, to carry a gun or pistol. Payment is now rigidly enforced, even to the carrying of a revolver. Persons holding game licences, soldiers and volunteers are exempt; but the licence cannot be transferred to a son or to a servant. U.K., expire 31st July. GAME LICENCES, United Kingdom, if taken out after 31st July and before 1st Nov., to expire on 31st July following. After 31st July, to expire following 31st October After 31st Oct., to expire 31st July Licence for a continuous period of fourteen days..... Gamekeepers (Great Britain), to expire 31st July. Ditto, Deputation of, Stamp Duty.. Gamekeepers, Ireland, saine as Game Licences. 96 Game-Dealer's Licence, U.K., annually 2 0 0 2 00 2 O O HOUSE AGENTS, letting furnished houses £ s. d. Exceeding £40 and not exc. £60.. Other houses of the annual value of Exceeding £40, and not exc. £60 Exceeding £60 4 in the £ 246 6 Exc. £25, and not exc. £500, for every £50 or fractional part of £50 13 O 0 3 1 0 10 Exe. £500, and not exc. £1,000, for every £100 or fractional part of £100 0 Exc. £1,000, for every £1,000 or any fractional part of £1,000 -ACCIDENTAL DEATH, or Personal Injury, or on periodical payments during sickness, or loss or damage upon Property INSURANCE POLICIES-SEA: Where the premium does not exceed 2s. 6d. per cent.... In other cases, for every £100, or fraction thereof, insured For every policy for Time, for every £100, and any fractional part of £100 thereby insured, for any time not exc. 6 months, 3d.; not exc. 12 mos. INVENTORY DUTY. See PROBATE DUTY. LAND TAX.-The quota payable by each Parish as fixed in the year 1798 (less the amount redeemned) is raised by an equal pound rate. LEGACY AND SUCCESSION DUTIES:-Also "Estate Duty" and "Probate Duty." If the deceased died on or after the 1st June, 1881, every pecuniary Legacy or Residue, or share of Residue, although not of the amount or value of £20, is chargeable with Duty by the 44 Vict. c. 12, S. 42. (Except where the whole personal estate does not exceed £300, and a stamp duty of 30s. has been paid on the affidavit. In such cases no legacy duty whatever is payable: 44 Vict. c. 12, s. 36. No succession duty is payable where the principal value of the whole suc In addition to the rate of £1 per cent. In all other cases, £1 10s. per cent. (In cases where the grant of probate or administration has been obtained on or after the 1st June, 1881, the duty at the rate of 1 per cent. is not payable upon legacies or residue or successions satisfied out of, or consisting of, estate and effects according to the value whereof stamp duty shall have been paid on the affidavit or inventory or account in conformity with the 44 Vict. c. 12. Legacies, residues, and successions satisfied out of or consisting of estate and effects on which stamp duty is not payable, as, for example, foreign property and real estate, are still liable to the duty at the rate of 1 per cent.) Legacy, Residue, or Share of Residue liable to Penalties.-Persons paying or receiving any Duty, without taking or signing the proper Receipt for the same, are subject to a Penalty of £10 per cent. on the amount or value of such Legacy, Residue, or Share of Residue. Persons not giving notice of a succession, or not delivering an account, are subject to a Penalty of £10 per cent. upon duty calculated at £1 per cent. for every month of delay. ..id. LETTERS OF ALLOTMENT of any share LETTERS PATENT, GRANT OF, to any honour or dignity, viz.: Duke, £350; Marquis, £300; Earl, £250; Viscount, £200; Baron, 150; Precedence, £100; Baronet, £100; Congé d'élire to elect an Archbishop or Bishop, £30; any other honour or dignity, £30. Change of surname or arms, in accordance with will, £50; upon voluntary application, £10. MALE SERVANTS, ANNUAL LICENCE.- £ s. d. Great Britain. Every male servant 0 15 0 MARRIAGE LICENCE, special, England Not special (see pages 402, 403).... MEDICINES (Patent) Great Britain only :Not exc. 18. ...0 11⁄2 Not exc. 208. O 28.60.0 3 30s.... 48...0 6 50%.... O 10 10s....1 O Exceed. 508.... 1 2300 mentioned, and on an account to be delivered to Commissioners of Inland Revenue under 44 Vict. c. 12, s. 38, on death of person dying on or after 1st June, 1881, of (1) donationes mortis causa, (2) beneficial interest in property accruing by survivorship, (3) property passing under voluntary settlement, interest for life or absolute power of revocation reserved to settlor: Where value exceeds £100 and not £500, £1 for each £50 or fraction of £50. Where value exceeds £500 and not £1,000, £1 58. for each £50 or fraction of £50. Where value exceeds £1,000, £3 for each £100 or fraction of £100. The value of estate of person dying domiciled in United Kingdom may be ascertained by deduction of debts due to persons resident in United Kingdom, and funeral expenses. The legacy and succession duties at one per cent. are not payable on assets covered by the stamp on the affidavit inventory or account. On affidavit of value or inventory where gross value of personal estate in United Kingdom or abroad of person dying on or after 1st June, 1881, does not exceed £300: A fixed duty of 30s., which satisfies legacy and succession duties on property to which the affidavit or inventory relates. The stamp duty of 5. per cent, paid on deed of voluntary settlement of property included in an account will be returned, on production of deed, to person delivering the account. Exemptions.-Affidavit or inventory of estate under £100 of person dying after 25 July, 1864, and of estate of any common seaman, marine, or soldier slain or dying in Her Majesty's service. For probate and inventory duty payable on grants of probate and letters of administration, and on inventories before 1st June, 1881, see 55 Geo. III. c. 184, schedule part 3, and 43 Vict. c. 14, schedule. In the £ O 0 7 0 0 3/2 0 0 22 0 7 O 0 7 PROPERTY AND INCOME TAX, 1890-91. If annual value is under £10 £ s. d. 4 10 O Under £15... £6 o o Under £200... 30 O O 260 20... 8 o o 5 15 0 600 50 0 0 20 O о 50... 100... 25 oo Excdng.700... 60 0 Hotels and Theatres of the value of £50 and upwards pay no higher amount of licence duty than £20, and o Restaurant Keepers pay no higher amount than £30 under certain conditions. O 10 O O O 1 O 10 о Power of attorney of any other kind... PROBATE AND ACCOUNT DUTY. Also see "Estate Duty" and " Legacy and Succession Duty."-On affidavit of value for probate or letters of administration and inventory (unless a former inventory exhibited before 1st June, 1881) of estate in respect of which probate or letters of administration granted or inventory exhibited on and after 1st June, 1881, except as hereafter Publicans keeping their premises closed the whole of Sunday, or closing one hour sooner than otherwise required on week-days, pay only sixsevenths of the above amounts; and keeping closed on Sunday, and also closing one hour earlier each day through the week, only fivesevenths of the above amounts. All retailers of intoxicating liquors selling for consumption on the premises are similarly entitled. (See also Beer-Dealers.) 434 Excise.-Spoiled Stamps.-Deeds after Execution. RAILWAYS, on passenger receipts per £ s. d. TRANSFER OF STOCK.-See Conveyance. £100 (in Great Britain, but subject to an exemption in respect of fares not exceeding the rate of one penny a mile): Urban District traffic RECEIPTS, £2 or upwards Refreshment Houses, annual licence, England and Ireland, under £30 rent SPOILED STAMPS. ALL applications for allowance must be made within six months from the time of spoilage of unexecuted instruments or within six months of the date or of the first execution of others. The hours of attendance for the allowance of spoiled stamps at Somerset House are from 11 to 3 on Monday, Tuesday, Wednesday, Thursday, and Friday, and from 10 to 1 on Saturday. The hours of attendance at Nos. 1 & 2, Great Winchester Street, London Wall, for the allowance of sea policy and general spoiled stamps, are from 11 to 3 on Monday, Wednesday, and Friday. DEEDS STAMPED AFTER EXECUTION. REGULATIONS under which the Commissioners as a general rule allow deeds and other instruments to be stamped after execution. WITHOUT PENALTY, ON PAYMENT OF THE DUTY ONLY Agreements under hand only, liable to the duty of 6d. Appraisements. -Attested copies, within 14 days of first execution. Life policies, within one month of first execution. Foreign Sea policies, within 10 days. Deeds and instruments not otherwise excepted, within 30 days of first execution. NOTE. Where the deed or instrument has been wholly executed abroad, the period within which it may be stamped begins to reckon from the date of its arrival here. WITH PENALTY IN ADDITION TO PAYMENT OF THE DUTY: Articles of clerkship. Bills of exchange upon stamps of sufficient amount but of improper denomination. Charter-parties. Receipts. Within certain limits of time.-Vide Table of Penalties. Contract notes. Delivery orders. Letters of allotment. Scrip certificates. INSTRUMENTS WHICH CANNOT BE LEGALLY Bills of exchange (except as before mentioned). -Bills of lading. Marine policies executed in the United Kingdom. Proxies.-Voting papers. TABLE OF PENALTIES USUALLY ENFORCED : addressed to the Commissioners of Inland ReAgreements under hand only. At £ s. d. venue, Somerset House, and supported by statu tested copies or extracts: after the expiration of 14 days from their first execution Charter-parties, within 7 days from their first execution. Charter-parties, after the expiration of 7 days, but within one month.. Receipts, within 14 days after they have been given Receipts, after 14 days, but within one month (beyond this period receipts cannot be stamped under any conditions) 10 040 10 O O 500 10 tory declaration, such declaration being exempt from stamp duty. COMPANIES ACT, 1862. FEES TO BE PAID BY STAMPS. On registration, with a capital of £2,000, £2; £3,000, £3; £4,000, £4: £5,000, £5. Five shillings extra per £1,000 above £5,000; 18. extra per £1,000 above £100,000; but no fee higher than £50. Deed stamp 10s. to be put both upon Memoorandum and Articles. Other instruments not enumerated, excepting those which cannot be legally stamped after execution...... 10 0 0 In addition to these penalties certain documents are also liable by way of further penalty on stamping to a forfeiture of an amount equal to the stamp duty deficient. All applications for the remission, mitigation, or return of penalties must be made by memorial, For ad val. deed stamp on capital see p. 431. HOURS AT SOMERSET HOUSE. Inland Revenue Office, 10 to 5. No money received after 4 (Saturdays, 2). Stamp Office. (Saturdays, 10 to 2). Stamps issued from 10 to 4 Impressed Stamps, 10 to 4 (Saturdays, 10 to 2). |