Parliament of the United Kingdom

“ DISPOSITION of Lands or other heritable Subjects in Scotland to a Purchaser, containing a Clause declaring all or any Part of the Purchase Money a real Burden upon or affecting the Lands or heritable Subjects thereby disponed, or any Part thereof:
Such Disposition shall be charged, not only with the ad valorem and progressive Duties herein-before charged on a Conveyance upon the Sale of Lands or heritable Subjects in Scotland, but also with the ad valorem Duty herein-after charged on any Deed creating a real Burden on Lands in Scotland.—See Conveyance, Mortgage. ”

“ POLICY of Assurance, or Insurance, or other Instrument, by whatever Name the same shall be called; whereby any other lawful Insurance whatsoever, not herein-before charged, shall be made upon any Property or Interest whatever, from Loss or Damage of any Kind;
Where the Premium or Consideration for such Insurance, actually and bonâ fide paid, given, or contracted for, shall not exceed the Rate of Twenty Shillings per Centum on the Sum insured;
If the whole Sum insured shall not exceed 100l. ”

“ RECOGNIZANCE, Statute Merchant, and Statute Staple, entered into as a Security for the Payment of any Sum or Sums of Money, Annuity or Annuities, or for the Transfer of any Share or Shares in any of the Government or Parliamentary Stocks or Funds, or in the Stock and Funds of the Governor and Company of the Bank of England, or of the East India Company, or of the South Sea Company ”

“ And where any Copyhold or Customary Lands or Hereditaments shall be mortgaged or charged together with other Property for securing one and the same Sum of Money, or one and the same Share of any of the Stocks or Funds before mentioned, the said ad valorem Duty shall be charged on the Deed or Instrument relating to the other Property. ”

“ And in other Cases of Copyhold or Customary Estates, the Surrender or voluntary Grant, or the Memorandum thereof respectively, if made out of Court, or the Copy of Court Roll of the Surrender or voluntary Grant, if made in Court, shall be deemed the principal Instrument.
And where, in Scotland, there shall be a Disposition or Assignation, executed by the Seller, and any other Instrument or Instruments to complete the Title, the Disposition or Assignation shall be deemed the principal Instrument. ”

“ And where Two or more Honours or Dignities shall be granted by the same Letters Patent to the same Person, such Letters Patent shall be charged with the proper Duty in respect of the highest in point of Rank only. ”

“ Licences to Stipendiary Curates in England, wherein the Annual Amount of the Stipend shall be specked ; and Licences for the Non-residence of Clergymen upon their Livings, where granted on the Ground of House there being no House or no fit of Residence thereon.
LICENCE to use and exercise the Calling or Occupation of an Appraiser
To be taken out, yearly, by every Person who shall exercise the said Calling or Occupation, or make any Appraisement or Valuation, herein-before charged with a Duty, for or in expectation of any Gain, Fee, or Reward, except licensed Auctioneers. ”

“ CERTIFICATE of any Goods, Wares, or Merchandize having been duly entered inwards, which shall be entered outwards for Exportation, at the Port of Importation, or be removed from thence to any other Port, for the more convenient Exportation thereof from Great Britain ”

“ But where there shall be both a Personal and Heritable Bond, in Scotland, in separate Deeds of the same Date, for securing any such Annuity, or Sums payable at stated Periods, and the ad valorem Duty above charged thereon shall amount to 1l. ”