970 
Stamp duty—continued 
subscribers or underwriters, names of, in sea insurance, 368 
time, policy for, 368, 369 
continuation clause, 369 
duration, 369 
voyage, policy for a, rate of, 368 
waiver of omission to issue, 36g 
post-dated cheques, as to, 365 
powers of attorney, on, 274, 384 
production of instrument apparently duly stamped, 375 
prima facie receivable in evidence, etc., 375 
where any doubt, procedure on, 375 
promissory notes, rates of, 364, 386. And see bills of exchange 
supra 
proxy on, 139, 140, 384 
executed abroad, 140 
receipts, on, 372, 384, 389 
bank entries initialled by cashier, 373 
banker’s receipt on allotment letter, 55 
barrister’s fees, 373 
bill of exchange, 374 
cheque, for payment by, 373 
contra accounts, 373 
definition of, 372 
donation to charity, 373 
duty on, how denoted, 372 
exemptions from duty on, 374 
bankers, 374 
liability if not duly stamped or refusal, 372 
promissory note, for, 374 
refusal to give, penalty for, 373 
salaries, wages, etc., for, 374 
signing a, not necessary, 372 
superannuation allowance, for, 374 
taxes, for, 374 
words, no particular form of, necessary, 373 
reconstruction of company’s capital, 355 
registered bonds, on, 360 
registering officer, discretion on registering transfers, 375 
registration of company, on a, 354, 379 
table of duties on, 379 
renunciation, letters of, on, 55, 357, 383, 388 
how denoted, 55, 357 
salaries, wages, etc., receipts for, 374 
sale, agreements for, on, 357 
sea insurance policy, 367 
scrip certificate, on, 383, 389 
seal, duty on agreements under, 357 
secretary’s duties as to, 354, 374 
adjudication stamps on gifts infer vivos, must see if, 376 
may refuse register of transfer if none, 376 
as regards registration, 354 
duties and liabilities, 374 
life insurance company, precautions in case of, 377 
Inland Revenue Commissioners, secretary may obtain opinion 
of, 375 . 
instruments produced to, should ascertain if duly stamped, 375 
penalties for registering, etc., not being duly stamped, 375 
INDEX