Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/61

SCHEDULE, PART 1.	Duty.
MORTGAGE—continued.		£	s.	d.
wise; except where such Conveyance shall be made for the Benefit of Creditors generally, or for the Benefit of Creditors specified, who shall accept the Provision made for Payment of their Debts in full Satisfaction thereof, or who shall exceed Five in Number;
Also any Defeazance, Letter of Reversion, or Back Bond for defeating or making redeemable any Conveyance, Disposition, Assignation, or Tack of any Lands, Estate, or Property whatsoever, which shall be apparently absolute, but intended only as a Security;
Also any Agreement, Contract, or Bond, accompanied with a Deposit of Title Deeds, for making a Mortgage, Wadset, or any such other Security or Conveyance as aforesaid, of any Lands, Estate, or Property comprised in such Title Deeds, or for pledging or charging the same as a Security;
And also any Deed whereby a Real Burden shall be declared or created on Lands or Heritable Subjects in Scotland:
Where the same respectively shall be made, as a Security for the Payment of any definite and certain Sum of Money advanced or lent at the Time, or previously due and owing, or forborne to be paid, being payable,
Not exceeding 50l.		0	15	0
Exceeding 50l. and not exceeding 100l.		0	15	0
Exceeding 100l'. and not exceeding 150l.		1	0	0
Exceeding 150l. and not exceeding 800l.		1	10	0
Exceeding 300l. and not exceeding 500l.		3	0	0
Exceeding 500l. and not exceeding 1,000l.		4	0	0
Exceeding 1,000l. and not exceeding 2,000l.		5	0	0
Exceeding 2,000l. and not exceeding 3,000l.		6	0	0
Exceeding 3,000l. and not exceeding 4,000l.		7	0	0
Exceeding 4,000l. and not exceeding 5,000l.		8	0	0
Exceeding 5,000l. and not exceeding 10,000l.		10	0	0
Exceeding 10,000l. and not exceeding 15,000l.		12	0	0
Exceeding 15,000l. and not exceeding 20,000l.		15	0	0
Exceeding 20,000l.		20	0	0
And where the same respectively shall be made as a Security for the Repayment of Money to be thereafter lent, advanced, or paid, or which may become due upon an Account current, together with any Sum already advanced or due, or without, as the Case may be;
If the total Amount of the Money secured or to be ultimately recoverable thereupon shall be uncertain and without any Limit		20	0	0
But if the total Amount of the Money secured or to be ultimately recoverable thereupon shall be limited not to exceed a given Sum		The same Duty as on a Mortgage or Wadset for such limited Sum.
And where the same respectively shall be made as a Security for the Transferor Re-transfer of any Share in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company, in consideration of Stock or Money advanced or lent at the Time, or previously due and owing, or forborne to be paid, being payable		The Same Duty as on a Mortgage or Wadset for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price thereof on the Day of the Date of the Mortgage or other Instrument aforesaid, or on either of the Ten Days preceding.