SCHEDULE, PART I.

CONVEYANCE-continued.

And where the same shall exceed 3,000l. and not
exceed 4,000l.

And where the fame fhall exceed 4,000l. and not
exceed 5,000l.

And where the fame fhall exceed 5,000l. and not
exceed 8,000l.

And where the fame fhall exceed 8,000l. and not

And where the fame fhall exceed 12,000l. and not
exceed 15,000l.

And where the fame fhall exceed 15,000l. and not
exceed 20,000l.

And where the fame fhall exceed 20,000l. and not
exceed 30,000l.

And where the fame fhall exceed 30,000l. and not
exceed 40,000l.

And where the fame fhall exceed 40,000l. and not
exceed 50,000l.

And where the fame fhall exceed 50,000l. and not

exceed 60,000l.

And where the fame fhall exceed 60,000l. and not
exceed 100,000l.

120

175

225

275

350

And where the fame fhall exceed 100,000l.
For every Skin or Piece of Vellum or Parch-

ment, or Sheet or Piece of Paper, in each
Part of fuch Conveyance, Settlement,
Deed or Inftrument, after the firft Skin,
a Duty of

Where the Confideration in any fuch Deed or
any Part thereof may be an Annuity, the
Value of fuch Annuity fhall be ascertained
by the Tables annexed to an A&t paffed in
the Fifty fourth Year of His Majefty's
Reign, intituled "An A&t to fecure the
Payment of Duties on Probates and Letters
of Administration, and on Receipts for
Property obtained by Legacy or Inteftacy
in Ireland," and as therein defcribed, every
fuch Annuity to be taken as a Sum to that
Amount in afcertaining fuch ad valorem
Duty as above charged.

And where the Confideration, or any Part of the
Confideration, shall be any Stock in any of
the Public Funds, or any Government
Debentures or Debenture, or Stock of the
Bank of Ireland, or any Debentures or
Debenture of any Corporation, Company,
Society or Perfons or Perfon, payable only
at the Will of the Debtor; then the faid
Duty fhall be calculated (taking the fame

500

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SCHEDULE, PART I.

CONVEYANCE-continued.

Note.

refpectively, whether conftituting the whole
or a Part only of fuch Confideration)
according to the felling Price thereof
respectively on that Day, or on the next
preceding Day on which any fuch Sale
fhall have taken place: And if fuch Con-
fideration, or Part of Confideration, shall be
a Mortgage, Judgment or Bond, or a De-
benture, the Amount whereof shall be
recoverable by the Holder, or any other
Security whatsoever, whether payable in
Money or otherwife; then fuch Calculation
fhall be made according to the Sum due
thereon, whether for Principal or Intereft,
or for both.

The Purchase Money or Confideration is
to be truly expressed and set forth in Words
at Length, in or upon every such Deed or
Inftrument of Conveyance.

And where any Equity or Right of Redemption,
or any Reverfionary Right or Intereft, of,
in, to or out of any Lands or other Property,
in Mortgage, or standing pledged or charged
for or with the Payment of any Sum of
Money, fhall be conveyed or difpofed of,
either in Confideration of the Money fo due
on Mortgage, or in Confideration of that
and of any further Sum, paid or agreed to
be paid, the Conveyance of fuch Equity of
Redemption, or Reverfionary Right or In-
tereft fhall be deemed and taken to be a
Conveyance upon the Sale of Property, and
the Money due on fuch Mortgage fhall be
deemed and taken to be the Purchase Money
or Part of the Purchase Money for the
fame, as the cafe may be; and the Convey-
ance shall be liable to fuch Duty in respect
of the whole of fuch Confideration, as any
other Conveyance upon the Sale of Property
is liable to, deducting thereout, nevertheless,
fuch ad valorem Duty, if any, as shall have
been previously paid on the Execution of
fuch Mortgage, in refpect of so much of the
Principal Sum lent on fuch Mortgage, as
fhall then remain unpaid.

And where any Lands or other Property of dif
ferent Tenures or Holdings, or held under
different Titles, contracted to be fold at one
entire Price for the whole, shall be conveyed
to the Purchaser in separate Parts or Parcels

SCHEDULE, PART I.

CONVEYANCE-continued.

by different Deeds or Inftruments, the Pur-
chafe Money or Confideration fhall be di-
vided and apportioned in fuch manner as the
Parties fhall think fit, so that a diftinct Price
or Confideration for each feparate Part or
Parcel may be set forth in or upon the Prin-
cipal or only Deed or Inftrument of Con-
veyance relating thereto, which shall be
charged with the faid ad valorem Duty, in
refpect of the Price or Confideration therein
fet forth.

And where any Lands or other Property con-
tracted to be purchafed by Two or more
Perfons jointly, or by any Perfon for himself
and others, or wholly for others, at one en-
tire Price for the whole, fhall be conveyed in
Parts or Parcels, by feparate Deeds or In-
ftruments, to the Perfons for whom the fame
fhall be purchased, for diftinct Parts or
Shares of the Purchase Money or Confider-
ation, the Principal or only Deed or Inftru-
ment of Conveyance of each feparate Part or
Parcel fhall be charged with the faid ad va-
lorem Duty in refpect of the Sum of Money
or other matter therein specified, as the Con-
fideration for the fame.

But if feparate Parts or Parcels of fuch Lands
or other Property fhall be conveyed to, or
to the use of or in truft for different Persons,
in and by one and the fame Deed or Inftru-
ment, then fuch Deed or Inftrument fhall be
charged with the faid ad valorem Duty in
refpect of the agregate Amount of the Pur-
chafe Money or Confideration therein men-
tioned to be paid or given, or agreed to be
paid or given, for the Lands or Property
thereby conveyed.

And where any Lands or other Property fepa-
rately contracted to be purchased of different
Perfons at feparate and diftin&t Prices, fhall
be conveyed to the Purchaser, or according
to the Purchaser's Direction, in and by one
and the fame Deed or Inftrument, fuch Deed
or Inftrument fhall be charged with the ad
valorem Duties which fhall be then, by Law,
payable on Conveyances on the Sale of Pro-
perty for and in respect of the separate Con-
fideration paid or given, or agreed to be paid
or given, for fuch Lands or other Property,

SCHEDULE, PART I.

CONVEYANCE-continued.

and not for and in refpect of the aggregate

Amount thereof.
And where any Perfon having contracted for
the Purchase of any Lands or other Pro-
perty, but not having obtained a Convey-
ance thereof, fhall contract to fell to any other
Perfon, and the fame fhall, in confequence,
be conveyed immediately to the Sub Pur-
chafer, the Principal or only Deed or In-
ftrument of Conveyance fhall be charged
with the faid ad valorem Duty in respect of
the Purchase or Confideration Money there-
in mentioned to be paid, or agreed to be
paid by the Sub Purchaser.

And where any Perfon having contracted for the
Purchase of any Lands or other Property,
but not having obtained a Conveyance there-
of, fhall contract to fell the whole or any
Part or Parts thereof to any other Perfon
or Perfons, and the fame fhall, in confe-
quence, be conveyed by the original Seller
to different Persons in Parts or Parcels, the
Principal or only Deed or Inftrument of
Conveyance of each Part or Parcel thereof
fhall be charged with the faid ad valorem
Duty in refpect only of the Purchase Money
or Confideration which fhall be therein men-
tioned to be paid or given, or agreed to be
paid or given for the fame, by the Perfon or
Perfons to whom, or to whofe Ufe, or in
truft for whom the Conveyance fhall be
made; without regard to the Amount of
the original Purchafe Money or Confi-
deration.

And in all cafes of fuch Sub Sales as aforefaid,
the Sub Purchasers and the Perfons immedi-
ately felling to them fhall be deemed and
taken to be the Purchasers and Sellers with-
in the Intent and meaning of the Provifions
and Regulations of this Act.
But where any Sub Purchaser shall take an actual
Conveyance of the Intereft of the Perfon im-
mediately felling to him, which fhall be
chargeable with the faid ad valorem Duty in
refpect of the Purchafe Money or Confi--
deration paid or given, or agreed to be paid
or given, by him, and fhall be duly ftamped
accordingly, any Deed or Inftrument of Con-
veyance to be afterwards made to him of the
Property in queftion, by the original Seller,

SCHEDULE, PART I.

CONVEYANCE—continued.

fhall be exempted from the faid ad valorem
Duty, and be charged only with the ordin-
ary Duty on Deeds or Inftruments of the
fame kind, not upon a Sale.

And where any Lands or other Property shall be
fold and conveyed in Confideration only or in
Part of any Sum of Money charged thereon
by way of Mortgage or otherwife, and then
due and owing to the Purchaser, or shall be
fold and conveyed fubject to any Mortgage,
Bond or other Debt, or to any grofs or en-
tire Sum of Money to be afterwards paid by
the Purchaser, fuch Sum of Money or Debt
shall be deemed the Purchase Money or Con-
fideration, or Part of the Purchase Money
or Confideration, as the cafe may be, in re-
spect whereof the faid ad valorem Duty is
to be paid; deducting thereout nevertheless
fuch ad valorem Duty, if any, as shall have
been previously paid on the Execution of
any fuch Mortgage or Security, in respect
of fo much of fuch Mortgage or other Debt
as fhall then remain unpaid.

And to prevent Doubts refpecting what shall be
deemed the principal Deed or Inftrument of
Conveyance in certain cafes, it is hereby
declared:

That where upon the Sale of any Annuity, or
other Right not before in Existence, the
fame shall not be created by actual Grant or
Conveyance, but fhall only be fecured by
Bond, Warrant of Attorney, Covenant,
Contract or otherwife, the Bond or other
Inftrument by which the fame fhall be fe-
cured, or fome one of fuch Inftruments, if
there be more than one, shall be deemed and
taken to be liable to the fame Duty as an
actual Grant or Conveyance.

And where, in any cafe not herein expressly pro-
vided for, of feveral Deeds or Inftruments,
or Writings, a Doubt fhall arife which is
the principal, it shall be lawful for the Par-
ties to determine for themselves which
fhall be fo deemed, and to pay the faid ad
valorem Duty thereon accordingly; and if
neceffary, the other Deeds, Inftruments or
Writings, on which the Doubts shall have
arifen, fhall be ftamped with a particular
Stamp for denoting or teftifying the Pay-