Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/63

SCHEDULE, PART I.	Duty.
MORTGAGE—continued.		£	s.	d.
Duty, on Proof to their 'Satisfaction that all the said Deeds or Instruments have paid the proper Duties hereby charged thereon.
And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged by means of a conditional Surrender or Grant, the said ad valorem Duty shall be charged on the Surrender or Grant, or the Memorandum thereof, if made out of Court, or on the Copy of Court Roll of the Surrender or Grant, if made in Court.
And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged or charged together with other Property for securing one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty shall be charged on the Deed or Instrument relating to the other Property.
Exemptions from the said ad valorem Duty on Mortgages, &c., but not from any other Duty to which the same may be liable.
Any Deed or other Instrument made in pursuance of and conformably to any Agreement, Contract, or Bond hereby charged with and which shall actually have paid the said ad valorem Duty.
Any Deed or other Instrument made for the further Assurance only of any Estate or Property already mortgaged, pledged, or charged as a Security, by any Deeed or Instrument which shall have paid the said ad valorem Duty hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds imposed by the Act of the 44th Year of His Majesty's Reign before mentioned.
Any Deed or other Instrument made as an additional or furtherSecurity for any Sum or Sums of Money, or any Share or Shares of any of the Stocks or Funds before mentioned, already secured by any Deed or Instrument which shall have paid the said ad valorem Duly hereby charged, or the ad valorem Duty on Mortgages or Heritable Bonds charged by the said Act of the 44th Year of His Majesty's Reign, to be exempt from the said ad valorem Duty hereby charged, so, far as regards such Sum or Sums of Money, or such Share or Shares of any of the said Stocks or Funds, before secured, in case such additional or further Security shall be made by the same Person or Persons who made the original Security; but if any further Sum of Money or Stock shall be added to the Principal Money or Stock already secured, the said ad valorem Duty shall be charged in respect of such further Sum of Money or Stock.
For General Exemptions from the preceding and all other Stamp Duties, see the End of this Part of the Schedule.
MORTGAGE,Wadset, &c., with a Conveyance of the Equity or Right of Redemption or Reversion, or other Matter, in the same Deed; viz.
Where any Deed or Writing shall operate as a Mortgage or other Instrument hereby charged with the ad valorem Duty on Mortgages, and also as a Conveyance of the Equity or Right of Redemption or Reversion of any Lands, Estate, or Property therein comprised, to or in trust for or according to the Direction of a Purchaser, such Deed or Writing shall be charged, not only with the said ad valorem Duty on Mort-