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 
Oo