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Bills of Sale of Ships.

By 6 Geo. IV. c. 41, s. 1, bills of sale, assignments, and mortgages of ships, are exempted from stamp duty.

Bills of Lading.

Bills of lading for goods, merchandise, or effects to be exported, 48 Geo. III. c. 149, sch. part 1, or to be carried coastwise, 55 Geo. III. c. 184, sch. part 1, require a 3s. stamp.


A bond conditioned for the payment by quarterly payments of an annual rent is within 48 Geo. III. c. 149, sched. (similar provision 55 Geo. III. c. 184), which imposes a duty on bonds given as a security for the payment of any definite and certain sum of money, and must be stamped accordingly. Aitree r. Anseomb, 2 M. and S. 88. The clause in 48 Geo. III. c. 149 (similar provision 55 Geo. III. c. 184), imposing a stamp upon bonds given as a security for the repayment of any sum or sams of money to be thereafter lent, advanced, or paid, or Which may become due upon an account current, is to be construed as applying to the condition of the bond without regard to the amount of the penalty, which is not to be considered as limiting the extent of the security where such bond is given to secure the payment of a final balance or account stated. Scott v. Allsopp, 2 Price, 20. See Williams v. Rawlinson, 3 Bingh. 71. As to a bond to secure damages and costs. Seel Lopez v. De Tastet, 8 Taunt. 712.


A cognovit requires no stamp, for it is a mere acknowledgment of an account, unless matter of agreement be contained in it. Ames v. Hill, 2 B.and P. 150. Reardon v. Swabey, 4 East, 188.


A deed indorsed on another deed, as a farther security for advances to be made under the latter deed, was held exempted, by 48 Geo. III. c. 149, from the ad valorem duty, the latter deed being stamped with an ad valorem stamp. Robinson v. 3iIacaormell, 5 M. andS. 228. A conveyance by debtors to trustees in trust to sell, and with the proceeds to discharge, first, debts due to the trustees, and then debts due to other creditors, with a resulting trust for the original debtors, does not require an ad valorem stamp, as upon a sale or mortgage under 55 Geo. III. c. 184. Coates v. Perry, 3 B. and B. 48.

Foreign Instruments.

If a stamp is necessary to render an instrument valid in a foreign country, it cannot be received in evidence without that stamp here. Per Lord Etlenlvrough, Clegg v. Levy, 3 Campb. 167. Akes v. Hodgson, 7 T.R. 241. A deed made in England to be carried into effect abroad must be stamped; Stonelake v. Babb, 5 Burr. 2673; but a contract made at sea requires no stump. Ximenes v. Jacques, 1 Esp. oil. As to the stamp of a bill of exchange drawn in Ireland, but filled up here, vide ante, p. 125.

Where in an action on a bill dated Paris, the defence was that it was drawn in London, and so void for want of a stamp, and it was proved that the drawer was in London on the 3d March {the bill being dated the 1st), Lord Ellenborough said, "It is not probable that this bill was drawn in Paris 1st March, but if it were proved ever so distinctly that it was not drawn in Paris 1st March, it would not follow that it was not drawn there at some other time, or that it was drawn in England. Drawing here with a foreign date, to evade the stamp duties, is a very serious offence, and the fact must be made out by distinct evidence." Abraham v. Dubois, Bayley, 67, 4 Campb. 269. Bire v. Moreau, 2 C. and P. 376.

Policies of Insurance.

By 35 Geo. III. c. 63, s. 13, "nothing in that act shall be construed to extend to prohibit the making of any alteration which may lawfully be made in the terms or conditions of any policy of insurance duly stamped, after the same shall have been underwritten; or to require any additional stamp duty by reason of such alteration, so that such alteration be made before notice of the determination of the risk originally insured, and the premium or consideration originally paid or contracted for, exceed the rate of 10s. per cent, on the sum insured; and so that the thing insured shall remain the property of the same person or persons; and so that such alteration shall not prolong the term insured beyond the period allowed by this act, and so that no additional or further sum shall be insured by reason or means of such alteration." A mere extension of the time of sailing is within the above clause, and the new alteration requires no new stamp. Kensington v. Inglis, 8 East, 273. See Brocklebank v. Sugrue, 1 Barn, and Adol. 81. So a memorandum waiving the warranty of sea-worthiness. Weirv. Aberdeen, 2 B. and A. 325. But where a policy on "a ship and outfit" was altered, by inserting "ship and goods," it was held to require a new stamp; Hill v. Patten, 8 East, 373; and to be void against the underwri ters, though they had assented to the alteration. Ibid.

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Promissory Notes. By 55 Geo. III. c. 184, sched. part 1, a promissory note, for the payment, to the bearer on demand, of any sum of money, is subject to the following duties:

£ s. £*.£*. d.

A ot exceeding 1 1 0 0 0 0 5

Exceeding... l 1 and not exceeding 2 2 0 0 10

2 2 5 5 0 13

5 5 10 0 0 1 9

10 0 20 0 0 2 0

20 0 30 0 0 3 0

30 0 50 0 0 5 0

50 0 100 0 0 8 6

which said notes may he 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:

£ s. £ s. £ s. d.

Amounting to 2 0 and not exceeding 5 5 0 10

Exceeding .. 5 5 20 0 0 1 6

20 0 30 0 0 2 0

30 0 50 0 0 2 6

50 0 100 0 0 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:

£ £ £ s. d.

Exceeding 100 and not exceeding 200 0 4 6

200 300 0 5 0

300 500 0 6 0

500 1000 0 8 6

1000 2000 0 12 6

2000 3000 0 15 0

3000 1 5 0

The 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:

£ s. £ s. £ s. d.

Amounting to 2 0 and not exceeding 5 5 0 16

Exceeding .... 5 5 20 0 0 30 £ ». £ i. £ t.d.

Amounting to 20 0 and not exceeding 30 0 0 2 6

300 50 0 0 36

50 0 100 0 0 4 6

100 0 200 0 0 5 0

200 0 300 0 0 60

800 0 500 0 0 8 6

500 0 1000 0 0 12 6

1000 0 2000 0 0 15 0

2000 0 3000 0 15 0

3000 0 1 10 0

These notes are not to be re-issued after being once paid.

A promissory note for 401. payable to A. B., or bearer, is in law payable on demand, and requires a 5s. stamp. Whitlockx, Underwood, 2 B. and C. 167.

Receipts. A receipt or discharge given for or upon the payment of money requires the following stamps by 55 Geo. III. c. 184, sched. part It:

£ £ £ '. d.

Amounting to.. 2 and not amounting to 5 0 0 2

5 10 0 0 3

10 20 0 0 6

20 50 0 1 0

50 100 0 1 6

100 200 0 2 6

200 300 0 4 0

300 500 0 5 0

500 1000 0 7 6

1000 or upwards 0 10 0

When in full of all demands 0 10 0

An acknowledgment of having received acceptances, with an undertaking to provide for them, has been held to require a receipt stamp. Scholey v. Walsby, Peake, 24. So abill of parcels subscribed "settled by two bills, one at nine, the other at twelve months," was held by Lord Ellenborough to be an acquittance which could not be evidence unless stamped. Smith v. Kelly, Peake, 25 (n), 4 Esp. 249, S. C. So the word "settled" under a bill. Spawforth v. Alexander, 2 Etp. 621. An account containing acknowledgments of sums received, made at successive times upon the payment of the money, requires a stamp; it differs from an account current where the sums stated to be received are not written in the account, at and upon the receipt of the money, but long after, and only amount to admissions of money received at an antecedent time. Wright v. Shavcroes, 2 B. and A. 501 (n). See Jacob*Lindsay, 1 East, 460. Hawkins v. Wavre, 3 B. and C. 696. A mere acknowledgment, not of the payment of money, but of a sum due and owing, (as an I.O. (J.) requires no stamp. Fisher v. Leslie, 1 Es/j. 426. /sra</ v. Israel, 1 Campb. 499. Chitders v. Bu/nnts, Dow. and Ry. N. P. C. 8; but see Guy v. Harris, Chitty on Bills, 428, dt/i fd. contra. See also Green v. Duiies, 4 B. and C. 235. So an instrument in these terms, "Mr. T. has left in my hands 200/.;" Tomkins v. Ashby, 6 B. and C. 541 ; or in these, "I have in my hands 3 bills which amount to 120/. 10s. 6d. which l have to get discounted, or return on demand." Muilett v. Huchison, 7 B. and C. 639. 1 M. and R. 522, .S. C. So the acknowledgment of the correctness of an account containing a statement of sums advanced, and disbursements made, has been held to require no stamp. Wellard v. Muss. 1 Bingh. 134. A receipt is not inadmissible as such, because it notices the terms and consideration upon which the money was paid. Watkins v. Hewlitt, 1 B. and B. 1. So although it contain subsequent matter of agreement, and has no agreement stamp; Grey v. Smith, 1 Campb. 387; unless the agreement control or qualify what goes before, when the paper will be inadmissible without an agreement stamp. Ibid. See Corder v. Drakeford, 3 Taunt. 382. Clayton v. Burtenshaw, 5 B. and C. 85. Where the indorsements of receipts on a bond have left no blank space for receipts of subsequent payments to be written on the bond, such receipts written on Bn unstamped piece of paper annexed to the bond are within the exemption of 55 Geo. III. c. 184, ached, p. 1, and admissible. Orme v. Young, 4 Campb. 336. An unstamped receipt may be used by a witness to refresh his memory. Rambert v. Cchen, 4 Esp. 213. Maugham v. Hubbard, 8 B. and C. 14.


Before the jury are sworn, the counsel for the plaintiff has a right, on the cause being called on, to have a witness called on his subpoena. Hopper v. Smith, 1 M. and M. 115.

When the jury are sworn, the junior counsel for the plaintiff opens the pleadings, after which, if the proof of the issue rest on the plaintiff, as where the general issue is pleaded, the senior, or leading counsel, states the case to the jury, and after calling and examining witnesses in support of it, the counsel for the defendant are heard, and if they call any witnesses, the plaintiff's counsel have the general reply. Tidd, 908. The production by the defendant of a rule to pay money into court, is not, according to the practice of the Common Pleas, such evidence as to give the plaintiff's counsel the right to reply. 2 Taunt. 267. Where there are several issues, some of which are incumbent on the plaintiff, and others on

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