Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/58

This page has been proofread, but needs to be validated.

1514

48° GEORGII III. Cap.149.

SCHEDULE, PART I.	Duty.
GRANT—continued.		£	s.	d.
anew, upon the Revocation of any former Grant or Appointment, and who shall have paid a Stamp Duty on any former Grant or Appointment, unless the Salary, Fees, and Emoluments appertaining to such Person shall be in any Manner augmented; and in that Case a Duty shall be charged in respect of such Person only in proportion to the Amount of the Augmentation.
GRANT by Copy of Court Roll.—See Copyhold.
GRANT upon the Sale of any Property not belonging to the Crown.—See Conveyance.
HERITABLE Bond.-See Bond, Mortgage.
INSTITUTION, granted by any Archbishop, Bishop, Chancellor, or other Ordinary, or by any Ecclesiastical Court, in and to any Ecclesiastical Benefice, Dignity, or Promotion in England;
Where the same shall proceed upon a Presentation		2	0	0
And where it shall proceed upon the Petition of the Patron to be himself admitted and instituted; if the Benefice, Dignity, or Promotion shall be of the yearly Value of Ten Pounds or upwards in the King's Books		20	0	0
Or if the same shall be of any other Description		10	0	0
But such Petition shall not be liable to any Stamp Duty.
INSTITUTION, by any Presbytery or other competent Authority, to Ecclesiastical Benefices, in Scotland.—See Collation.
INVENTORY.—See Schedule
LAND TAX. Instruments relating to the Redemption and Sale thereof.—See the General Exemptions at the End of this Part of the Schedule.
LEASES, or Tacks of Lands, &c. belonging to His Majesty, in Right of the Crown, or otherwise.—See Grant.
LEASES, or Tacks of Lands, &c. not belonging to His Majesty, viz.
LEASE (or Bargain and Sale) for a Year.—See Bargin and Sale.
LEASE, or Tack of any Lands, Hereditaments, or heritable Subjects, for a Term not exceeding Twenty-one Years, at a yearly Rent of 101. or less, and without any 'Fine or Grassum paid for the same		1	0	0
LEASE, or Tack of any Lands, Hereditaments, or heritable Subjects, for a Life or Lives, or for a Term of Years determinable with a Life or Lives, or for a Term absolute, not exceeding Forty Years, in consideration of a Fine or Grassum paid for the same, not exceeding Twenty Pounds;
If the Rent reserved or stipulated shall not exceed Forty Shillings		1	0	0
And if the Rent reserved or stipulated shall exceed Forty Shillings		1	0	0