APPENDIX I. Exemptions from Stamp Duty contained in Acts not otherwise relating to Stamp Duties.-Arranged alphabetically with reference to the subject matter of the Act. SUBJECT ACT AND EXEMPTION ADMISSION AGREEMENT of any Burgess or Freeman under the Municipal Corporations Acts, see MUNICIPAL CORPORATIONS. 9 Geo. IV. c. 14 (an Act for rendering a written (England and memorandum necessary to the validity of certain promises and engagements-Lord Tenterden's Act), s. 8: Ireland). APPOINTMENTS TO OFFICES; RE-APPOINT MENTS ON DEMISE OF THE 'No memorandum or other writing made necessary by this Act shall be deemed to be an agreement within the meaning of any statute relating to the duties of stamps.' 11 Geo. IV. & 1 Will. IV. c. 43 (an Act to abolish certain fees and stamp duties chargeable on the renewal of all appointments, commissions, grants, pensions, and patents consequent on the demise of the Crown), s. 1: Every person who' at the demise of the Crown 'shall possess or enjoy any office, employment, pension, rank, or precedence granted, during the pleasure of the Crown, by any letters patent, commission, warrant or other instrument, and shall be continued in the enjoyment of and be re-appointed SUBJECT ACT AND EXEMPTION to such office or employment, or obtain a re-grant of such pension, rank, or precedence, shall be exempted, except as hereinafter provided, from paying any fee or stamp duty in respect of such reappointment or re-grant.' BANKRUPTCY 32 & 33 Vict. c. 71 (The Bankruptcy Act, (England). 1869'), s. 113: "Every deed, conveyance, assignment, surrender, admission, or other assurance relating solely to freehold, leasehold, copyhold, or customary property, or to any mortgage, charge, or other incumbrance on, or any estate, right, or interest in any real or personal property which is part of the estate of any bankrupt, and which after the execution of such deed, conveyance, assignment, surrender, admission, or other assurance, either at law or in equity, is or remains the estate of the bankrupt or of the trustee under the bankruptcy, and every power of attorney, proxy paper, writ, order, certificate, affidavit, bond, or other instrument or writing relating solely to the property of any bankrupt, or to any proceeding under any bankruptcy, shall be exempt from stamp duty (except in respect of fees under this Act).' BANKRUPTCY 19 & 20 Vict. c. 79 (The Bankruptcy (Scotland) (Scotland). Act, 1856'), s. 184: < All conveyances or assignations, instruments, discharges, writings, or deeds relating solely to the estate belonging to any bankrupt against whom sequestration has been or may be awarded, either under this or any former Act, and which estate, after the execution of such conveyances, assignations, instruments, discharges, writings, or deeds, shall be and remain the property of such bankrupt, 1 SUBJECT BANKRUPTCY (Ireland). BENEFIT BUILDING SOCIETIES. EXEMPTION No. 1. EXEMPTION ACT AND EXEMPTION for the benefit of his creditors, or the trustees appointed or chosen under or by virtue of such sequestration, and all discharges to such bankrupt, and all deeds, assignations, instruments or writings for reinvesting such bankrupt in the estate, and all powers of attorney, commissions, factories, oaths, affidavits, articles of roup or sale, submissions, decrees arbitral, and all other instruments and writings whatsoever, relating solely to the estate of such bankrupt, and all other deeds or writings forming a part of the proceedings ordered under such sequestration, shall be exempt from all stamp duties or other government duty.' 20 & 21 Vict. c. 60 (The Irish Bankrupt and Insolvent Act, 1857'), s. 400: 'No fees or stamp duties other than those authorised by the Act shall be payable in respect of any affidavit, certificate, bond, motion or proceeding in bankruptcy or insolvency, or under this Act; Provided that nothing in this section contained shall exempt from stamp duty any deed, conveyance, assignment, or other assurance which now is by law liable to such duty.' 6 & 7 Will. IV. c. 32 (An Act for the regulation of Benefit Building Societies), s. 8: 'No rules of any such society, or any copy thereof, nor any transfer of any share or shares in any such society, shall be subject or liable to or charged with any stamp duty or duties whatsoever.' Furthermore, by s. 4: All the provisions of the 10 Geo. IV. c. 56 (the old Friendly Societies Act), 'so far as the same or any part thereof may be applicable to the purpose of any Benefit Building Society, shall extend and SUBJECT ACT AND EXEMPTION apply to such Benefit Building Society and the rules thereof, in such and the same manner as if the provisions of the said Act had been herein expressly re-enacted.' It has been held that the effect of this enactment is to incorporate into the 6 & 7 Will. IV. c. 32, the 37th section of the 10 Geo. IV. c. 56, which is in the following terms: No copy of rules, power, warrant, or letter of attorney granted or to be granted by any person as trustee of any society established under this Act, for the transfer of any share in the public funds standing in the name of such trustee, nor any receipts given for any dividend in any public stock or fund or interest of Exchequer Bills, nor any receipt, nor any entry in any book of receipt, for money deposited in the funds of any such society, nor for any money received by any member, his or her executors or administrators, assigns or attornies, from the funds of such society, nor any bond nor other security to be given to or on 1 A receipt given by the secretary of a Benefit Building Society for rent paid to the society by the tenant of premises mortgaged to the society by a member, into receipt of the rents of which the society had entered under a clause in the mortgage deed, is not within this exemp. tion (The Attorney-General v. Phillips, 19 Weekly Reporter Ex. 1146). Martin B. in delivering judgment observing: In my judgment, this exemption ought to be read according to its plain and ordinary meaning-namely, that those receipts are to be exmpted from duty which are given for money deposited belonging to the funds of the society.' And Bramwell, B. added: 'The general words at the end of 10 Geo. IV. c. 56, s. 37, cannot be read as applying to a document of this kind.' 2 A mortgage from a member of a Benefit Building society to the SUBJECT ACT AND EXEMPTION account of any such society, or by the treasurer or trustee or any officer thereof, nor any draft or order, nor any form of assurance, nor any appointment of any agent, nor any certificate or other instrument for the revocation of any such appointment, nor any other instrument or document whatever required or authorised to be given, issued, signed, made, or produced in pursuance of this Act, shall be subject or liable to or charged with any stamp duty or duties whatsoever '- and that these words include mortgages made to a Benefit Building Society by members of the society (Walker v. Giles, 6 C. B. 662, 696; 13 Jurist, 588; 18 L. J. (C. P.) 323, 329; Barnard v. Pilsworth, 6 C. B. 698 n.; 18 L. J. (C. P.) 330 n.); and in Thorn v. Croft, Law Rep. 3 Eq. 193, Wood, V.C., held that mortgages to such a society by persons who are not members come within the exemption. See, however, the observations of Kelly, C.B., and Martin, B., in delivering judgment in The Royal Liver Friendly Society, v. The Commissioners of Inland Revenue, Law Rep. 5 Ex. 79 & 80. The exemption from stamp duty conferred by the 6 & 7 Will. IV. c. 32 does not extend to any mortgage to be made after the passing of "The Stamp Act, 1870," except a mortgage by a member of a Benefit Building Society for securing the re society, before its rules had been certified and deposited, these formalities having afterwards been complied with, has been held to be exempt from stamp duty under the 6 & 7 Will. IV. c. 32, and 10 Geo. IV. c. 56, ss. 7, 37 (Williams v. Hayward, 22 Beav. 220). 1 As to what drafts and orders are within this exemption, see Attorney General v. Gilpin, Law Rep. 6 Ex. 193. |
