INDEX
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Stamp duty—continued
procedure if any doubt, 37;
transfers, duties on, 77, 358
service, on agreements of, 357
shares credited as fully or partly paid, 377
contract constituting allottee’s title, 377
share capital, on, 354, 379, 387
acquisition of business for share, liability on, 355
Finance Act, 1927, effect of, on, 210, 355
adjudication, 376
consolidation, etc., of, 355
contracts of allotment, 377
duty on first and further increase, when payable, 353
increase of authorised, on, 354
increase of registered, meaning of, 354
‘ nominal share capital,” meaning of, 3,4
transfers of, 358, 382, 390
voluntary, 390
share warrants to bearer, on, 115, 359, 3¢,
foreign, 360
impressed stamp, 115
lost, indemnity, for, 176
secretary’s liability, 115, 116
Stamp Act, 1891, provisions relating to, 352, 354, __
bill of exchange, definition of, 364
summary of effect of Act on, 36
evidence, as to stamps receivable in,
marketable security, definition of,
transfers of shares, etc., 358
Stamp Duties Management Act, 1891, :
statutory company, transfers of sharers
statutory declaration, on a, 357
exemptions from, requisites for
not applicable, when, 2<f
only liable to one duty, 358
substituted security, in case of,
tables of, 379-384
taxes, receipts for, on, 374
transfers, on certain, 391
transfers of shares, stocks, etc., 77,
Acts relating to, 358
ad valorem duty, 358, 382, 39¢
exceptions, 358, 391
consideration expressed, calculated on the, 77, 358
directors may refuse to register, when, 78
executor or administrator, by an, 358
gifts inter vivos. And see voluntary dispositions infra
secretary’s discretion as to adjudication stamp, 29}
miscellaneous transfers, 391
new trustee, on appointment of, 39:
nominal consideration, for a, 78
information for registering officer, what necessary, 391
on sale, 390
opinion of Inland Revenue Commissioners if stamp appears
insufficient, 375
rates of duty on, 382, 3g:
secretary’s duty as to, 7~
sent unstamped to colony

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