TR 
J) 
SECRETARIAL PRACTICE 
In the case of other Companies formed or established in 
Great Britain with limited liability, a statement must be 
delivered, duly stamped, to the Commissioners of Inland 
Revenue within one month after the date of the Act, 
Letters Patent, Order, or other authority constituting the 
Company. In the case of an authority to increase the 
nominal share capital, a statement must be delivered, duly 
stamped, within the like period. 
CHARTER PARTY .. ‘i 
Fire INSURANCE PoLicy 
LETTER OF ALLOTMENT 
LETTER OF RENUNCIATION 
(f the nominal amount allotted or renounced is 
under £3 
£ ss. d. 
oO o 6 
oO 0 6 
oO o 6 
0D O00 I 
Loan CAPITAL, per £100 or part of £100 “oe .. 0 2 6 
(Subject to deduction of 2s. for.each complete £100 
which is applied in conversion or a of existing 
Loan Capital.) 
A statement of the amount of any Loan Capital proposed 
to be issued by a Company formed or established in Great 
Britain is required to be delivered to the Commissioners 
of Inland Revenue, but duty will not be charged to the 
extent to which mortgage or marketable security duty 
has been paid on any trust deed or other instrument 
securing the loan. 
Loan Capital includes any funded debt and any capital 
having the character of borrowed money in whatever 
form it is issued, but not a bank overdraft or other loan 
raised for a merely temporary purpose for a period not 
exceeding 12 months. 
MARINE INSURANCE Policy. 
I[.—Where the premium or consideration does not 
exceed the rate of 2s. 6d. per centum of the sum  £ s. d. 
insured .. a. . .. O0 0 I 
Where the premium or consideration is expressed to be 
a sum not exceeding the rate of half-a-crown per cent., 
and is subject to an increase (whether defined or not in 
the policy) in the event of the occurrence of a specified 
contingency, it shall be treated as one not exceeding the 
rate of half-a-crown per cent. But if, owing to the oc- 
currence of the contingency, the premium or consideration 
is increased so as to exceed the rate of half-a-crown per 
cent., the policy or a new policy to be thereupon issued 
shall be stamped with the additional duty payable and 
may be so stamped without penalty at any time not ex- 
ceeding thirty days after the date on which the increased 
premium or consideration becomes ascertained.