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