38 & 39 Vict. Cap. 60, s. 15. 
71 
(3.) Power of nomination for sums not exceeding fifty 
pounds.—A member of a society [or branch.] (other than a 
benevolent society or working men’s club) not being under 
the age of sixteen years, may, by writing under Ms hand 
delivered at or sent to the registered office of the society [or 
to the place where the branch is established] nominate any 
person, not being an officer or servant of the society [or 
branch, unless such officer or servant is the husband, wife* 
father, mother, child, brother, sister, nephew, or niece of 
the nominator] to whom any moneys payable by the society 
[or branch] on the death of such member, not exceed 
ing fifty pounds, shall be paid at his decease, and may from 
time to time revoke or vary such nomination by a writing 
under his hand similarly delivered or sent; and on receiving 
satisfactory proof of the death of a nominator, the society 
[or branch] shall pay to the nominee the amount due to 
the deceased member, not exceeding the sum aforesaid (c). 
the society were invested, was not exempt from stamp duty. 
Walker v. Giles (6 C. B. 662) was distinguished, as having been 
decided under 10 Geo. 4, c. 56, s. 37, the language of which 
differed from that of the present Act. See Appendix, Note D. 
Friendly societies, by virtue of this section, are exempt from 
the duty on drafts or orders imposed by 21 & 22 Vict. c. 20, an 
Act for granting a stamp duty on certain drafts or orders for 
the payment of money so far as regards any order on the 
treasurer, but a banking company cannot he treasurer (see Note 
D, Appendix), and investment with a bank is not permitted by 
■s. 16 (see p. 76). 
(c) These clauses are founded on 18 & 19 Vict. c. 63, s. 31, 
with the important distinction that the nominee need not be 
husband, wife, or kinsman of the nominator, but may be any 
other person not an officer or servant of the society. The society 
is required by Treasury regulation 14 to record or register all 
nominations, revocations, and variations, and may by its rules re 
quire a payment not exceeding 3d. for each such record or registry. 
By 27 & 28 Vict. c. 56, ss. 4, 5, no stamp duty is chargeable 
on any probate of a will, or letters of administration, with or 
without a will annexed, granted in England or Ireland, or in 
ventory to be exhibited and recorded in any commissary court in 
Scotland, of the estate and effects of any person deceased, in any 
case where the whole estate and effects of the deceased person 
dying after the 25th July, 1864 (exclusive of what he shall have 
been possessed of or entitled to as a trustee for any other person 
or persons, and not beneficially), shall be sworn not to exceed, 
and shall not actually exceed, in value the sum of £100. This