978 
Testing clause (Scotland) 
transfers, form of, 309 
Title deeds 
filing of, in office, 348 
Trading profit, additions and deductions. See Taxation 
Transfer cases 
filing, for, 346 
Transfer committee 
procedure of a, 79 
Transfer of shares, 62 ¢f seq. And see Registration of transfer 
abroad, executed ; attestation of, 76 
sent unstamped after execution, 359 
ad valorem stamp duty on, 359 
cases when not applicable, 359 
agent or attorney, signature may be, by, 74 
annual summary must show particulars of, 102 
articles may require directors consent to, 68 
attestation abroad, 76 
attestation in case of illiterate or inflrm person, 74 
one witness attesting another, not desirable, 77 
attorney, power of, procedure if carried out by, 74 
bank, to or by, as to stamp duty on, 377 
blank, 82 
mortgagee of shares, notice to purchaser, 83 
where given, 83 
books, transfers should be registered before closing of, 79 
calls, liability of transferor pending, 81 
certificates attached, #8 
cancellation of, 78 
certificates, preparation of, 8o 
in case of joint accounts, 80 
certificates, procedure on issuing new, after transfer, 79 
certification of, 70. And see Certification of transfers 
notice of, form, 457 
checking transfers, procedure of transfer committee, 79 
colonial and foreign companies, liability to stamp duty, 384 
colonies, transfers sent unstamped after execution to the, 359 
corporate body, to a, 76 
deceased member, personal representative may make, 85, 89 
deed, blank transfer forms where transfer not by, 82 
name of transferee where deed necessary, 82 
deed of transfer to be stamped with date, etc., 78 
deed, whether need be by, 82 
directors’ right of refusal, 68, 78 
in case of improper stamping, 77 
distringas, notice in lieu of, 80 
duplicate certificate, 79 
duty of transferor, 82 
duty on transfers, 358, 375, 382, 390 
equitable right until registration, 81 
estoppel in cases of forged, 83 
executors to be described as executors on a, 7; 
fees on, go 
statutory companies, 302 
filing, 349 
forged, 83 
bona fide holder for value position, 83 
form of, 69, 454 
INDEX