Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/68

SCHEDULE, PART I.	Duty
		£	s.	d.
PROMISSORY NOTE, for the Payment of any Sum of Money by Instalments, or for the Payment of several Sums of Money, at different Days or Times, so that the whole of the Money to be paid shall be definite and certain		The same Duty as on a Promissory Note, payable after Date, for a Sum equal to the whole Amount of the Money to be paid.
And the following Instruments shall be deemed and taken to be Promissory Notes, within the Intent and Meaning of this Schedule; viz.
All Notes promising the Payment of any Sum or Sums of Money out of any particular Fund, which may or may not be available; or upon any Condition or Contingency, which may or may not be performed or happen; if the same shall be made payable to the Bearer, or to Order, and if the same shall be definite and certain, and not amount in the whole to Twenty Pounds;
And all Receipts for Money deposited in any Bank, or in the Hands of any Banker or Bankers, which shall contain any Agreement or Memorandum importing that Interest shall be paid for the Money so deposited.
Exemptions from the Duties on Promissory Notes.
All Notes, promising the Payment of any Sum or Sums of Money out of any particular Fund, which may or may not be available; or upon any Condition or Contingency, which may or may not be performed or happen ; where the same shall not be made payable to the Bearer or to Order; and also where the same shall be the same shall made payable to the Bearer or to Order, amount to Twenty Pounds, or be indefinite;
And all other Instruments, bearing in any Degree the Form or Style of Promissory Notes, but which in Law shall be deemed special Agreements, except those hereby expressly directed to be deemed Promissory Notes.
But such of the Notes and Instruments here exempted from the Duty on Promissory Notes shall nevertheless be liable to the Duty which may attach thereon as Agreements or otherwise.
Exemptions from the preceding and all other Stamp Duties.
All Promissory Notes for the Payment of Money issued by the of the Governor and Company Bank of England.
PROTEST of any Bill of Exchange or Promissory Note, for any Sum of Money,
Not Amounting to 20l.		0	2	0
Not Amounting to 100l.		0	3	0
Not Amounting to 100l. and not amounting to 500l.		0	5	0
Amounting to 500l. or upwards		0	10	0
PROTEST of any other Kind		0	5	0
And for every Sheet or Piece of Paper, Parchment, or Vellum, upon which the same shall be written, after the first, a further progressive Duty of		0	5	0