3% SECRETARIAL PRACTICE 
XIII. Proxy oR POWER OF ATTORNEY. ] 
For one meeting or an adjournment thereof .. 
For receipt of dividend or interest on stock— 
One payment only .. hp “ .. 
[n any other case .. “s .. vs 
For receipt of money or bill of exchange or pro- 
missory note not exceeding £20, or any 
periodical payment not exceeding annual 
sum of £10 (not already charged) .. 
For sale, transfer, or acceptance of Government 
or Parliamentary stocks or funds where the 
nominal value of the stocks or funds does not 
exceed £100 .. us x “uw ..2s. 6d. 
Any other kind whatsoever .. .. .. 10S. 
55. 
Exemption in the case of a winding up by the Court of a 
company registered in England, or of a creditors’ voluntary 
winding up thereof, a power of attorney relating solely to 
the property of such company or to any proceeding under 
such winding up [added by the Companies Act, 1929, s. 281]. 
XIV. RECEIPT. 
For sums amounting to £2 and upwards .. 2d. 
Notes. 
1. Colonial and Foreign Companies.—All transfers of shares 
executed in the United Kingdom are liable to Stamp Duty 
[Wright v. Commissioners of Inland Revenue, 11 Exch. Rep. 48]. 
2. Stamping after Execution.—The instrument, unless it is 
written upon duly stamped material, is to be duly stamped with 
the proper ad valorem duty before the expiration of thirty days 
after it is first executed, or after it has been first received in the 
United Kingdom, in case it is first executed at any place out of 
the United Kingdom. 
In view of the risk of loss in transit of a stamped document, the 
Board of Inland Revenue allow transfers and other documents first 
executed in this country, and then sent to the Colonies or abroad 
for completion and return, to be stamped on due proof to the 
satisfaction of the Board’s Officer that they are presented for 
stamping within thirty davs of their return to the United King- 
dom . 
3. Renewal of Bonds, &c.—Where Bonds, Debentures, or other 
similar Securities maturing at a fixed date are renewed during the 
currency thereof, the Memorandum or instrument of renewal is 
chargeable, if under hand only, with the duty of sixpence, or if 
under seal, with the duty of ten shillings, or with the duty of 
sixpence for every f1oo of the amount secured. if such duty 
would not amount to so much as ten shillings.