House of Commons Journal Volume 85
8 April 1830: Schedule - Part the second

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History of Parliament Trust

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306-309

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'House of Commons Journal Volume 85: 8 April 1830: Schedule - Part the second', Journal of the House of Commons: volume 85: 1830, pp. 306-309. URL: http://www.british-history.ac.uk/report.aspx?compid=16215 Date accessed: 27 November 2014.


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SCHEDULE-PART THE SECOND.

Containing

THE DUTIES in respect of BILLS of EXCHANGE, PROMISSORY NOTES, BANKERS NOTES, RECEIPTS, PROTESTS, and INSURANCES, and of LICENSES to BANKERS and INSURERS, and the Allowances in respect of the said Duties.

SCHEDULE, PART II. DUTY.
BILL, viz. £. s. d.
Inland BILL of EXCHANGE, Draft or Order for the payment to the Bearer, or to order, either on demand or otherwise, not exceeding two months after date, or sixty days after sight, of any sum of money,
Amounting to 40 s. and not exceeding 5£. 5s. - 1 -
Exceeding 5£. 5s. and not exceeding 20£. - 1 6
Exceeding 20£. and not exceeding 30£. - 2 -
Exceeding 30£. and not exceeding 50£. - 2 6
Exceeding 50£. and not exceeding 100£. - 3 6
Exceeding 100£. and not exceeding 200£. - 4 6
Exceeding 200£. and not exceeding 300£. - 5 -
Exceeding 300£. and not exceeding 500£. - 6 -
Exceeding 500£. and not exceeding 1,000£. - 8 6
Exceeding 1,000£. and not exceeding 2,000£. - 12 6
Exceeding 2,000£. and not exceeding 3,000£. 1 15 -
Exceeding 3,000£. 1 5 -
Inland BILL of EXCHANGE, Draft or Order, for the payment to the bearer, or to order, at any time exceeding two months after date, or sixty days after sight, of any sum of money,
Amounting to 40s. and not exceeding 5£. 5s. - 1 6
Exceeding 5£. 5s. and not exceeding 20£. - 2 -
Exceeding 20£. and not exceeding 30£. - 2 6
Exceeding 30£. and not exceeding 50£. - 3 6
Exceeding 50£. and not exceeding 100£. - 4 6
Exceeding 100£. and not exceeding 200£. - 5 -
Exceeding 200£. and not exceeding 300£. - 6 -
Exceeding 300£. and not exceeding 500£. - 8 6
Exceeding 500£. and not exceeding 1,000£. - 12 6
Exceeding 1,000£. and not exceeding 2,000£. - 15 -
Exceeding 2,000£. and not exceeding 3,000£. 1 5 -
Exceeding 3,000£. 1 10 -
Inland BILL, Draft or Order, for the payment of any sum of money, though not made payable to the bearer, or to order, if the same shall be delivered to the payee, or to some person on his behalf The same Duty as on a Bill of Exchange, for the like sum, payable to Bearer or Order.
Inland BILL, Draft or Order, for the payment of any sum of money weekly, monthly, or at any other stated periods, if made payable to the bearer or to order, or if delivered to the payee, or to some person on his behalf, where the total amount of the money thereby made payable shall be specified therein, or can be ascertained therefrom The same Duty as on a Bill payable to Bearer or Order on demand for a sum equal to such total amount.
And where the total amount of the money thereby made payable shall be indefinite The same Duty as on a Bill on demand for the sum therein expressed.
And the following Instruments shall be deemed and taken to be Inland Bills, Drafts or Orders, for the payment of money within the intent and meaning of this Schedule; videlicet,
All Drafts, or Orders for the payment of any sum of money by a Bill or Promissory Note, or for the delivery of any such Bill or Note in payment or satisfaction of any sum of money; where such Drafts or Orders shall require the payment or delivery to be made to the bearer, or to order, or shall be delivered to the payee, or to some person on his behalf.
All Orders or other Instruments in writing, which shall order, direct or request, or which shall in any manner authorize, or be intended to authorize, any person in any part of the United Kingdom to pay, accept or honour the Bill, Draft or Order of any person, or to give credit to any person for any sum or sums of money mentioned in any such Order or Instrument; provided any such Order or Instrument shall be delivered to the person whose Bill, Draft or Order is to be paid, accepted or honoured, or to whom such credit as aforesaid is to be given, or to some person on his behalf.
All Receipts given by any Banker or Banker, or other person or persons, for money received, which shall entitle, or be intended to entitle, the person or persons, paying the money, or the bearer of such receipts, or any person or persons named therein, to receive the like sum from any third person or persons, or at any other place than that at which such money shall have been actually paid to or deposited with the person or persons giving such receipts.
And all Bills, Drafts or Orders, for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency, which may or may not be performed or happen, if the same shall be made payable to the bearer, or to order, or if the same shall be delivered to the payee, or to some person on his behalf.
Foreign BILL of EXCHANGE (or Bill of Exchange drawn in, but payable out of, the United Kingdom) if drawn singly, and not in a set The same Duty as on an Inland Bill of the same amount and tenor.
Foreign BILLS of EXCHANGE, drawn in sets, according to the custom of merchants, for every bill of each set, where the sum made payable thereby shall not exceed 100£. - 1 6
And where it shall exceed 100£. and not exceed 200£. - 3 -
And where it shall exceed 200£. and not exceed 500£. - 4 -
And where it shall exceed 500£. and not exceed 1,000£. - 5 -
And where it shall exceed 1,000£. and not exceed 2,000£. - 7 6
And where it shall exceed 2,000£. and not exceed 3,000£. - 10 -
And where it shall exceed 3,000£. - 15 -
Exemptions from the preceding and all other Stamp Duties:
All Bank Post Bills made and issued in London by the Governor and Company of the Bank of England and all Bank Post Bills made and issued in Dublin by the Governor and Company of the Bank of Ireland.
All Bills, Orders, Remittance Bills, and Remittance Certificates, drawn by commissioned officers, masters and surgeons in the Navy, or by any Commissioner or Commissioners of the Navy, under the authority of any Act in force for the more expeditious payment of the wages and pay of certain officers belonging to the Navy.
All Bills drawn pursuant to any former Act or Acts of Parliament by the Commissioners of the Navy, or by the Commissioners for Victualling, the Navy, or by the Commissioners for managing the Transport Service, and for taking care of sick and wounded seamen, upon and payable by the Treasurer of the Navy.
All Drafts or Orders for the payment of any sum of money to the bearer on demand, and drawn upon any Banker or Bankers, who shall reside, or transact the business of a Banker, within fifteen miles of the place where such drafts or orders shall be issued, provided such place shall be specified in such drafts or orders, and provided the same shall bear date on or before the day on which the same shall be issued, and provided the same do not direct the payment to be made by Bills or Promissory Notes.
All Bills for the pay and allowances of His Majesty's Land Forces, or for other expenditures liable to be charged in the Public Regimental or District Accounts, which shall be drawn according to the Forms now prescribed or hereafter to be prescribed by His Majesty's orders, by the paymasters of regiments or corps, or by the chief Paymaster, or Deputy Paymaster, and Accountant of the Army Depot, or by the paymasters of recruiting districts, or by the paymasters of detachments, or by the officer or officers authorized to perform the duties of the paymastership during a vacancy, or the absence, suspension, or incapacity of any such paymaster as aforesaid; save and except such bills as shall be drawn in favour of contractors or others who furnish bread or forage to His Majesty's troops, and who by their contracts or agreements shall be liable to pay the Stamp Duties on the bills given in payment for the articles supplied by them.
INSURANCE-See POLICY.
LICENSE to be taken out yearly by, any Banker or Bankers, or other person or persons who shall issue any Promissory Notes for money payable to the bearer on demand, and allowed to be re-issued 30 - -
Exemption:
Any special License authorizing any Banker or Bankers to issue unstamped Promissory Notes.
LICENSE to be taken out yearly by any person or persons who shall insure property from loss by fire - 5 -
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 amount to 150£. - 10 -
And where it shall amount to 150£. and not to 300£. - 15 -
And where it shall amount to 300£. and not to 500£. 1 - -
And where it shall amount to 500£. and not to 1,000£. 2 - -
And where it shall amount to 1,000£. and not to 3,000£. 4 - -
And where it shall amount to 3,000£. and not to 5,000£. 4 - -
And where it shall amount to 5,000£. or upwards 5 - -
POLICY of Assurance, or Insurance, or other Instrument, by whatever name the same shall be called, whereby any insurance shall be made, of or upon any building, goods, wares, merchandize or other property from loss or damage by fire only - 1 -
And for and in respect of every such insurance from loss or damage by fire only, which shall be made, or continued or renewed, a Duty of 3s. for every 100£. insured for a year, and at and after that rate for any fractional part of 100£. insured, and for any fractional part of a year, as well as for any number of years for which the insurance shall be made, renewed or continued, but no fraction of a penny shall be charged Per Centum
per Annum
- 3 -
And every such insurance from loss or damage by fire, which shall be made or continued or renewed, at any place within the United Kingdom, by any public company or other person or persons duly licensed, or who ought to be licensed by the Commissioners of Stamps, or by the Royal Exchange or London Assurance Corporation, or by any agent or agents of any such corporation, company, or person or persons, shall be subject and liable to the Duties imposed, wheresoever the property upon which such insurance shall be made or continued or renewed, shall or may be situated; and every such insurance as aforesaid, which shall be made or continued or renewed at any place out of the said United Kingdom, by any public company or other person or persons duly licensed, or who ought to be licensed as aforesaid, or by the said Royal Exchange or London Assurance Corporation, or by any agent or agents of any such corporation, company or person or persons as aforesaid, shall also be subject and liable to the said Duties; provided the property upon which such last mentioned insurance shall be made or continued or renewed, or any part thereof, shall be situated within the said United Kingdom.
Exemptions:
Insurances on public hospitals for the reception of persons afflicted with mental or bodily diseases, and insurances on property in any foreign kingdom or state in amity with His Majesty, His heirs or successors.
POLICY of Assurance or Insurance, or other Instrument, by whatever name the same shall be called, whereby any Insurance shall be made pursuant to law by any person or persons, not required to be licensed of or upon any building, goods, wares, merchandize or other property, situated and being in any of the islands, settlements or territories belonging to or under the dominion of His Majesty, His heirs or successors, in the West Indies, or elsewhere beyond the seas, from loss or damage by fire, for any period of time not exceeding twelve calendar months - 1 -
And also the further or additional Duty following; viz.
If the whole sum insured shall not exceed 100£. - 3 -
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 3 -
POLICY of Assurance or Insurance, or other Instrument, by whatever name the same shall be called, whereby any Insurance shall be made upon any ship or vessel, or upon any goods, merchandize or other property on board of any ship or vessel, or upon the freight of any ship or vessel, or upon any other interest in or relating to any ship or vessel which may lawfully be insured, for or upon any voyage from any port or place in the United Kingdom of Great Britain and Ireland, or in the islands of Guernsey, Jersey, Alderney or Sark or the Isle of Man, to any other port or place in the said kingdom or islands, or Isle of Man:
Where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall not exceed the rate of twenty shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 1 3
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 1 3
And where the premium or consideration for such Insurance, actually and bonâ fide paid given or contracted for, shall exceed the rate of twenty shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 2 6
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 2 6
But if the separate interests of two or more distinct persons shall be insured by one policy or instrument, then the said Duty of 1s. 3d. or 2s. 6d. as the case may require, shall be charged thereon, in respect of each and every fractional part of 100£. as well as in respect of every full sum of 100£. which shall be thereby insured upon any separate and distinct interest.
POLICY of Assurance or Insurance, or other Instrument, by whatever name the same shall be called, whereby any Insurance shall be made upon any ship or vessel, or upon any goods, merchandize or other property on board of any ship or vessel, or upon the freight of any ship or vessel, or upon any other interest in or relating to any ship or vessel which may lawfully be insured, for or upon any other voyage than is hereinbefore specified, or for any certain term or period of time, not exceeding twelve calendar months:
Where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall not exceed the rate of ten shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 1 3
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 1 3
And where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall exceed the rate of ten shillings per centum and shall not exceed the rate of twenty shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 2 6
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 2 6
And where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall exceed the rate of twenty shillings per centum and shall not exceed the rate of thirty shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 4 -
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 4 -
And where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall exceed the rate of thirty shillings per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 5 -
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 5 -
But if the separate interests of two or more distinct persons shall be insured by one Policy or Instrument, then the said Duty of 2s. 6d. or 5s. as the case may require, shall be charged thereon, in respect of each and every fractional part of 100£. as well as in respect of every full sum of 100£. which shall be thereby insured upon any separate and distinct interest.
POLICY of Assurance or Insurance, or other Instrument, by whatever name the same shall be called, whereby any insurance, commonly called a Mutual Insurance, shall be made, or whereby divers persons shall insure, or agree to insure, one another, without any premium or pecuniary consideration, from any loss, damage or misfortune, that may happen of or to any ship or vessel, or any goods, merchandize or other property on board of any ship or vessel, or the freight of any ship or vessel, or any other interest in or relating to any ship or vessel which may lawfully be insured:
Upon any voyage from any port or place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney or Sark, or the Isle of Man, to any other port or place in the said kingdom or islands, or Isle of Man;
For every sum of 100£. and also for each and every fractional part of 100£. thereby insured to any person or persons - 2 6
Upon any other voyage whatsoever, or for any certain term or period of time not exceeding twelve calendar months;
For every sum of 100£. and also for each and every fractional part of 100£. thereby insured to any person or persons - 5 -
POLICY of Assurance or Insurance, or other Instrument, by whatever name the same shall be called, whereby any other lawful insurance whatsoever, not hereinbefore charged, shall be made upon any property or interest whatever, from loss or damage of any kind;
Where the premium or consideration for such insurance, actually and bonâ fide paid, given or contracted for, shall not exceed the rate of 20s. per centum on the sum insured;
If the whole sum insured shall not exceed 100£. - 2 6
And if the whole sum insured shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 2 6
And where the premium or consideration for such Insurance, actually and bonâ fide paid, given or contracted for, shall exceed the rate of 20s. per centum on the sum insured; and also where the Insurance shall be made for any other than a pecuniary consideration;
If the whole sum insured, shall not exceed 100£. - 5 -
And if the whole sum insured, shall exceed 100£. then for every 100£. and also for any fractional part of 100£. whereof the same shall consist - 5 -
But if the separate interests of two or more distinct persons shall be insured by one Policy or Instrument, then the said Duty of 2s. 6d. or 5s. as the case may require, shall be charged thereon, in respect of each and every fractional part of 100£. as well as in respect of every full sum of 100£. which shall be thereby insured upon any separate and distinct interest.
PROMISSORY NOTE in Ireland and Scotland respectively, for the Payment, to the bearer on demand, of any sum of money,
Not exceeding 1£. 1s. - - 5
Exceeding 1£. 1s. and not exceeding 2£. 2s. - - 10
Exceeding 2£. 2s. and not exceeding 5£. 5s. - 1 3
Which said notes may be reissued after payment thereof as often as shall be thought fit.
PROMISSORY NOTE in any part of the United Kingdom, for the payment, to the bearer on demand, of any sum of money,
Amounting to 5£. and not exceeding 5£. 5s. - 1 3
Exceeding 5£. 5s. and not exceeding 10£. - 1 9
Exceeding 10£. and not exceeding 20£. - 2 -
Exceeding 20£. and not exceeding 30£. - 3 -
Exceeding 30£. and not exceeding 50£. - 5 -
Exceeding 50£. and not exceeding 100£. - 8 6
Which said Notes may be re-issued, after payment thereof, as often as shall be thought fit.
PROMISSORY NOTE, for the payment in any other manner than to the bearer on demand, but not exceeding two months after date, or sixty days after sight, of any sum of money,
Amounting to 40s. and not exceeding 5£. 5s. - 1 -
Exceeding 5£. 5s. and not exceeding 20£. - 1 6
Exceeding 20£. and not exceeding 30£. - 2 -
Exceeding 30£. and not exceeding 50£. - 2 6
Exceeding 50£. and not exceeding 100£. - 3 6
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the payment, either to the bearer on demand, or in any other manner than to the bearer on demand, but not exceeding two months after date, or sixty days after sight, of any sum of money,
Exceeding 100£. and not exceeding 200£. - 4 6
Exceeding 100£. and not exceeding 300£. - 5 -
Exceeding 300£. and not exceeding 500£. - 6 -
Exceeding 500£. and not exceeding. 1,000£. - 8 6
Exceeding 1,000£. and not exceeding 2,000£. - 12 6
Exceeding 2,000£. and not exceeding 3,000£. - 15 -
Exceeding 3,000£. 1 5 -
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the payment to the bearer or otherwise, at any time exceeding two months after date, or sixty days after sight, of any sum of money,
Amounting to 40s. and not exceeding 5£. 5s. - 1 6
Exceeding 5£. 5s. and not exceeding 20£. - 2 -
Exceeding 20£. and not exceeding 30£. - 2 6
Exceeding 30£. and not exceeding 50£. - 3 6
Exceeding 50£. and not exceeding 100£. - 4 6
Exceeding 100£. and not exceeding 200£. - 5 -
Exceeding 200£. and not exceeding 300£. - 6 -
Exceeding 300£. and not exceeding 500£. - 8 6
Exceeding 500£. and not exceeding 1,000£. - 12 6
Exceeding 1,000£. and not exceeding 2,000£. - 15 -
Exceeding 2,000£. and not exceeding 3,000£. 1 5 -
Exceeding 3,000£. 1 10 -
These Notes are not to be re-issued after being once paid.
PROMISSORY NOTE for the payment of any sum of money by instalments, or for the payment of several sums of money at different days or times, so that the whole of the money to be paid shall be definite and certain The same Duty as on a promissory note, payable in less than two months after date, for a sum equal to the whole amount of the money to be paid.
And the following instruments shall be deemed and taken to be Promissory Notes, within the intent and meaning of this Schedule; viz.
All Notes, promising the payment of any sum or sums of money out of any particular fund, which may or may not be available; or upon any condition or contingency, which may or may not be performed or happen; if the same shall be made payable to the bearer, or to order, and if the same shall be definite and certain, and not amount in the whole to twenty pounds.
And all receipts for money deposited in any bank, or in the hands of any banker or bankers, which shall contain any agreement or memorandum importing that interest shall be paid for the money so deposited.
Exemptions from the Duties on Promissory Notes:
All Notes, promising the payment of any sum or sums of money out of any particular fund, which may or may not be available; or upon any condition or contingency which may or may not be performed or happen; where the same shall not be made payable to the bearer or to order, and also where the same shall be made payable to the bearer or to order, if the same shall amount to twenty pounds, or be indefinite.
And all other instruments, bearing in any degree the form or style of Promissory Notes, but which in law shall be deemed special agreements, except those hereby expressly directed to be deemed Promissory Notes.
But such of the Notes and Instruments here-exempted from the Duty on Promissory Notes, shall nevertheless be liable to the Duty which may attach thereon, as Agreements or otherwise.
Exemptions, from the preceding and all other Stamp Duties:
All Promissory Notes for the payment of money to the bearer on demand, made and issued by the Governor and Company of the Bank of England, and the Governor and Company of the Bank of Ireland respectively.
All Promissory Notes in Ireland, for any sum not exceeding fifty shillings, passed on account of tithes, or for money lent by or payable to any society for charitable loan, or by or to their trustees in trust for them.
The Governor and Company of the Bank of England shall every year pay as a composition for Stamp Duties, upon or in respect of all their promissory notes and bank post bills made and issued by them in London, within one year, beginning on the 6th day of April, and upon or in respect of all their promissory notes for the payment of money to the bearer on demand wheresoever issued within such one year, the sum of three thousand five hundred pounds for every million, and after that rate for half a million, but not for a less sum than half a million, of the average amount or value of all their said promissory notes and bank post bills in circulation on a given day in every week for the space of three years preceding the 6th day of April in every year; and that the Governor and Company of the Bank of Ireland shall every year pay, as a composition for Stamp Duties upon or in respect of all their promissory notes and bank post bills made and issued by them in Dublin within one year, beginning on the 26th day of March, and upon or in respect of all their promissory notes for the payment of money to the bearer on demand wheresoever issued within such one year, the sum of three thousand five hundred pounds for every million, and after that rate for any fractional part of a million, but not for a less sum than one hundred thousand pounds of the average amount or value of all their promissory notes and bank post bills in circulation on a given day in every week, for the space of three years preceding the 26th day of March in every year; which said several compositions shall be payable and paid by the said Governor and Company of the Bank of England, and the said Governor and Company of the Bank of Ireland respectively, by two equal halfyearly payments, on the 5th day of April and the 10th day of October in every year.
Every banker to whom any special license shall be granted, to issue or re-issue unstamped promissory notes for the payment to the bearer on demand of sums of money not exceeding respectively the sum of one hundred pounds, shall pay half yearly, that is to say, within fourteen days after the 1st day of January and the 1st day of July in every year, as a composition for the Stamp Duties which would otherwise have been payable for such notes issued or re-issued, or in circulation during the half-year immediately preceding the said first day of January and the said first day of July respectively, the several rates or sums following; (that is to say) the sum of three shillings and sixpence for every one hundred pounds, and also for the fractional part of one hundred pounds of the average amount or value of all such unstamped promissory notes in circulation on a given day, that is to say, on Saturday in every week during such half-year, and issued or re-issued in any part of the United Kingdom, for the payment respectively of any sum of money amounting to five pounds or upwards, and not exceeding one hundred pounds; and the sum of five shillings and three pence for every one hundred pounds, and also for the fractional part of one hundred pounds, of the average amount or value of all such unstamped promissory notes in circulation as aforesaid, and issued or re-issued in Scotland or Ireland, for the payment respectively of any sum of money amounting to one pound, and not exceeding five pounds.
PROTEST of any Bill of Exchange or Promissory Note, for any sum of money,
Amounting to 5£. and not amounting to 20£. - 2 -
Amounting to 20£. and not amounting to 100£. - 3 -
Amounting to 100£. and not amounting to 500£. - 5 -
Amounting to 500£. or upwards - 10 -
PROTEST of any other kind - 5 -
And for every sheet or piece of paper, parchment or vellum upon which the same shall be written, after the first, a further progressive duty of - 5 -
RECEIPT or Discharge, given for money, or upon the payment of money,
Amounting to 2£. and not amounting to 5£. - - 2
Amounting to 5£. and not amounting to 10£. - - 3
Amounting to 10£. and not amounting to 20£. - - 6
Amounting to 20£. and not amounting to 50£. - 1 -
Amounting to 50£. and not amounting to 100£. - 1 6
Amounting to 100£. and not amounting to 200£. - 2 6
Amounting to 200£. and not amounting to 300£. - 4 -
Amounting to 300£. and not amounting to 500£. - 5 -
Amounting to 500£. and not amounting to 1,000£. - 7 6
Amounting to 1,000£. or upwards - 10 -
And where any sum of money whatever shall be therein expressed or acknowledged to be received in full of all demands - 10 -
And any Note, Memorandum or Writing whatsoever, given to any person for money, or upon the payment of money, whereby any sum of money, debt or demand, or any part of any debt or demand therein specified, and amounting to two pounds or upwards, shall be expressed or acknowledged to have been received, or paid, settled, balanced, or otherwise discharged or satisfied, or which by any words, letters or marks shall import or signify, or be intended to import or signify, any such acknowledgment, and whether the same shall or shall not be signed with the name of any person, shall be deemed and taken to be a receipt for a sum of money, of equal amount with the sum, debt or demand so expressed or acknowledged, or intended to be acknowledged, to have been received, or paid, settled, balanced or otherwise discharged or satisfied, within the intent and meaning of this Schedule, and shall be charged with a Duty accordingly.
And any Receipt, or Discharge, Note, Memorandum or Writing whatever, given to any person for money or upon the payment of money, which shall contain, import or signify, or be intended to import or signify, any general acknowledgment of any debt, account, claim or demand, debts, accounts, claims or demands, whereof the amount shall not be therein specified, having been paid, settled, balanced or otherwise discharged or satisfied, or whereby any sum of money therein mentioned shall be acknowledged to be received in full, or in discharge or satisfaction of any such debt, account, claim or demand, debts, accounts, claims or demands, and whether the same shall or shall not be signed with the name of any person, shall be deemed and taken to be a Receipt for the sum of 1,000 l. or upwards, within the intent and meaning of this Schedule, and shall be charged with the Duty of ten shillings accordingly.
And all Receipts, Discharges and acknowledgments of the description aforesaid, which shall be given for or upon payments made by or with any bills of exchange, drafts, promissory notes, or other securities for money, shall be deemed and taken to be Receipts given for money or upon the payment of money, within the intent and meaning of this Schedule.
Exemptions from the preceding Duties on Receipts:
Receipts exempted from Stamp Duty by any Act or Acts relating to the assessed taxes.
Receipts or Discharges given by the Treasurer of the Navy, for any money imprested to or received by him, for the service of the Navy.
Receipts or Discharges given by any Agent, for money imprested to him, on account of the pay of the Army or Ordnance.
Receipts or Discharges given by any military or naval officer, or by any soldier, seaman or marine, or by any pensioner of Chelsea or Greenwich Hospital, or by the representatives of the several persons aforesaid respectively, for or on account of any wages, pay or pension, due from the Army Pay Office, Ordnance Office, or Navy Pay Office, or from Chelsea or Greenwich Hospital.
Receipts or Discharges given for the consideration money for the purchase of any share in any of the Government or Parliamentary Stocks or Funds, or in the Stocks and Funds of the Governor and Company of the Bank of England, or of the Governor and Company of the Bank of Ireland, or of the East India Company, or South Sea Company, and for any dividend paid on any share of the said Stocks or Funds respectively.
Receipts or Discharges given for any principal money or interest due on Exchequer Bills.
Receipts given for money deposited in the Banks of England, Ireland or Scotland, or in the Royal Bank of Scotland, or in the Bank of the British Linen Company of Scotland, or in the hands of any licensed banker or bankers, to be accounted for on demand; provided the same be not expressed to be received of or by the hands of any other than the person or persons to whom the same is to be accounted for. But if with interest-See PROMISSORY NOTE.
Receipts or Discharges written upon Promissory Notes, Bills of Exchange, Drafts or Orders for the payment of money, duly stamped according to the laws in force at the date thereof; or upon Bills of Exchange drawn out of, but payable in, the United Kingdom.
Receipts or Discharges given upon Bills or Notes of the Governor and Company of the Bank of England, and of the Governor and Company of the Bank of Ireland respectively.
Letters by the General Post, acknowledging the safe arrival by post of any money, or of any bills of exchange, promissory notes, or other securities for money.
Receipts or Discharges indorsed or otherwise written upon, or contained in any bond, mortgage or other security, or any conveyance, deed or instrument whatever, duly stamped according to the laws in force at the date thereof, acknowledging the receipt of the consideration money, therein expressed, or the receipt of any principal money, interest or annuity thereby secured.
Releases or Discharges for Money, by deeds duly stamped according to the laws in force at the date thereof.
Receipts or Discharges given for Drawbacks or Bounties upon the exportation of any goods or merchandize from the United Kingdom.
Receipts or Discharges for the Return of any Duties of Customs upon certificates of Over Entry.
Receipts or Acknowledgments of Payment indorsed upon any bills, orders, remittance bills or remittance certificates, drawn by Commissioned Officers, Masters and Surgeons in the Navy, or by any Commissioner or Commissioners of the Navy, under the authority of any Act for the more expeditious payment of the wages and pay of certain Officers belonging to the Navy.
Receipts or Acknowledgments of Payment indorsed upon any bills drawn pursuant to any former Act or Acts of Parliament, by the Commissioners of the Navy, or by the Commissioners for Victualling the Navy, or by the Commissioners for managing the Transport Service, and taking care of sick and wounded Seamen, upon and payable by the Treasurer of the Navy.
Receipts given solely for the Duty on Insurances against Fire; and Receipts given for the Premium and Duty on such Insurances, to be liable only to the Receipt Duty in respect of the Premium.
Receipts given by any constable, petty constable or other person in pursuance of any direction contained in any Act for the punishment of Mutiny and Desertion.
Receipts given for any Debts or Dividends paid to or out of the estate and effects of any bankrupt, or of any insolvent debtor, under or by virtue of any Act made for the relief of Insolvent Debtors.

ALLOWANCES to be made in respect of the foregoing Duties.

To every person who at one and the same time shall buy of the Commissioners of Stamps, at their Head Office for Stamps in the city of Westminster, Stamps for Receipts to the amount of 5£. or upwards, or who at one and the same time shall buy of any Distributor or Sub-distributor of Stamps, not being within the distance of 10 miles from the said Head Office, Stamps for Receipts to the amount of 1£. or upwards, an allowance of the sum of 7l. 10s. for every 100£. and so in proportion for any greater or less sum than 100£. of such Stamps so purchased not under 5£. or 1£. respectively; provided always, that no allowance shall be made in respect of any fractional part of the sum of 1£.

To every person who at one and the same time shall produce at the Head Office for Stamps, in the city of Westminster, to be stamped, or shall buy of the Commissioners of Stamps at the Head Offices for Stamps in Westminster or Dublin respectively, or at the office for the distribution of printed forms of policies of Sea Insurances in the city of London, vellum, parchment or paper charged with any Stamp Duty imposed by this Act, other than the Duty on Receipts, to the amount in the whole of 30£. or upwards, the sum of 1£. 10s. for every 100£. of the said Duties, and so in proportion for any greater or less sum than 100£. and not under 30£.; provided always, that no allowance shall be made in respect of any fractional part of the sum of 1£.

To the persons collecting and receiving the Duties on Fire Insurances, provided they shall deliver their quarterly accounts, containing all the requisite particulars, and make payment of the said Duties within the time prescribed by this Act; that is to say, to those persons having their Head Office in London or Westminster, an allowance at and after the rate of 4£. for every 100£. on the amount of the Duties collected and received at such Head Office, and at and after the rate of 5£. for every 100£. on the amount of the Duties collected by their agents out of London and Westminster; and to those persons not having their Head Office in London or Westminster, an allowance at and after the rate of 5£. for every 100£. on the amount of the Duties collected by them.

To every person carrying on the business of Sea Insurance within the city of London, who shall have given security by bond for payment of the Stamp Duties on printed forms of policies of Sea Insurance supplied on credit, and who shall duly pay the said Duties within the times and in the manner prescribed in such bond, the sum of 1£. 10s. for every 100£. of the amount of the Duties so paid, and so in proportion for any greater or less sum.