GRANT from His Majefty, his Heirs and Succeffors, which fhall pafs the Great Seal of Ireland, out of the Civil Lift, or out of any other Fund, not being Part of the Supplies of the Year, or appropriated by Parliament; Of any definite and certain Sum and Sums of Money,
Not amounting to tool.
Amounting to 100l. and not amounting to 2501.
Amounting to 250l. and not amounting to 5001.
Amounting to 500l. and not amounting to
But where any fuch Grant of an Annuity or Penfion fhall be made in Confirmation or by way of Renewal only, of any former Grant of the like Amount and Defcription, then only a Duty of
And where feveral and distinct Annuities or Pen- fions fhall be granted to or for the Benefit of different Perfons by the fame Inftrument, the proper Duty fhall be charged in refpect of each Annuity or Penfion; but where the Grant fhall be of any Annuity or Penfion, to or for the Benefit of Two or more Per- fons jointly, the Duty fhall be charged in re- fpect of the whole.
GRANT, or Appointment by His Majefty, his Heirs or Succeffors, or by the Lord Lieutenant or other chief Governor or Governors of Ireland for the time being, or by any Person or Perfons, Body or Bodies Politic or Corporate, of or to any Office or Employment, by Letters Patent, Deed or other Writing;
And where the fame fhall amount to 750l. and not amount to 1,000l. per Annum And where the fame fhall amount to 1,000l. and not amount to 1,500l. per Annum
And where the fame fhall amount to 1,500l. and not amount to 2,000l. per Annum And where the same shall amount to 2,000l. and not amount to 3,000l. per Annum And where the fame fhall amount to 3,000l. per Annum or upwards
The faid Fees and Emoluments to be estimated according to the Average Amount thereof for Three Years preceding, where practica- ble; and in other cafes, according to the best Information that can be obtained.
And where any fuch Grant or appointment shall be made to Two or more Perfons jointly, with feparate and diftinct Salaries, Fees or Emo- luments, the fame shall be charged with a fe- parate and diftinct Duty, in refpect of each Perfon, according to the Amount of the Sa- lary, Fees and Emoluments appertaining to fuch Perfon. Provided always, that no Duty fhall be charged in refpect of any Perfon to whom any Office or Employment fhall be granted anew, upon the Revocation of any former Grant or Ap- pointment, and who fhall have paid a Stamp Duty on any former Grant or Appoint- ment, unless the Salary, Fees and Emolu- ments appertaining to fuch Perfon, fhall be in any manner augmented; and in that cafe, a Duty fhall be charged, in refpect of fuch Perfon, only in Proportion to the Amount of the Augmentation.
INDENTURES of Apprenticeship.-See APPRENTICE- SHIP and ARTICLES.
INSTITUTION, granted by any Archbishop, Bifhop, Chancellor or other Ordinary, or by any Ecclefiaftical Court, in and to any Ecclefiaftical Benefice, Dignity or Promotion in Ireland, provided that an Inftitution to Two or more Benefices, epifcopally united, shall be confidered as an Inftitution to a fingle Benefice
Collation by an Archbishop or Bishop to be con- fidered as equivalent to Prefentation and In- ftitution, and fubject to the Two Duties ac- cordingly. See COLLATION, LICENCE, and PRESENTATION.
INSTRUMENTS of any kind, if to be enrolled. — See
INVENTORY. — See Schedule.
JUDGMENT. - See ASSIGNMENT and MEMORIAL. LEASE, Release or Deed, Minute, Memorandum or legal or equitable Article or Inftrument, by any Arch. bishop or Bishop, or Ecclefiaftical Corporation, Ag- gregate or Sole, for fetting or demifing Lands, Tene- ments or Hereditaments in Ireland, of the Estates of fuch Archbishop or Bishop, or Corporation, in Right of their respective Sees for any Term of Years only, and abfolute, not exceeding Twenty one Years in Pol feffion, without any Claufe or Covenant for the Re- newal thereof, on the firft Skin or Piece of Vellum, Parchment or Paper, of each and every Part thereof;
Where the annual Amount of the Rent referved or agreed to be referved (any penal Rent, or any increased or reserved Rent in the nature of a penal Rent, not being included in fuch Amount) fhall not exceed 1ol. And the Fine or Confideration for the fame fhall not exceed One hundred Pounds
Where the annual Amount
And where the annual Amount of such Rent re- ferved, or agreed to be referved, fhall exceed the Sum of 400l. or the Fine fhall exceed 2,000l. then, for every 100l. of the whole Amount of fuch Rent, or for every 500l. of fuch Fine or Confideration, a Duty of And where there fhall be both Rent and Fine, the Duty only to be paid in respect of such Rent or Fine as fhall be liable to the higher Rate of Duty;
For every Skin, or Piece of Vellum or Parchment, or Sheet or Piece of Paper, in any fuch In- denture, Leafe, Release or Deed, Minute, Memorandum or legal or equitable Article, after the firft Skin or Sheet, a Duty of LEASE, Release or Deed, Minute, Memorandum or legal or equitable Article or Inftrument, not otherwise charged, for fetting or demifing Lands, Tenements or Hereditaments, in Ireland, for any Term not exceed- ing Three Lives or Thirty one Years, whether with or without a Clause or Covenant for the Renewal thereof, or with a Claufe or Covenant of Renewal, which fhall contain any Stipulation for the Payment of any pecuniary Fine in any way howsoever;
On the first Skin, or Piece of Vellum, Parchment
or Paper, of each and every Part thereof; Where the annual Amount of the Rent referved or agreed to be referved (any penal Rent, or any increased or referved Rent in the nature of a penal Rent, not being included in fuch Amount) fhall not exceed 1ol. and the Fine or Confideration for the fame fhall not exceed rool.
Where the annual Amount
And where the annual Amount of fuch Rent referved, or agreed to be referved, shall ex- ceed the Sum of 400l. or fuch Fine or Con- fideration fhall exceed the Sum of 2,000l. then for every 100l. of the whole Amount of fuch Rent, and for every 500l. of fuch Fine or Confideration, a Duty of
Where there fhall be both Rent and Fine, Duty to be paid in refpect of each, which may be denoted by either One or more Stamps; For every Skin or Piece of Vellum or Parch- ment, or Sheet or Piece of Paper, in any fuch Indenture, Lease, Release or Deed, Minute, Memorandum or legal or equitable Article, after the first Skin or Sheet, a Duty of LEASE, Release or Deed, Minute, Memorandum or legal or equitable Article or Inftrument, for setting or de- mifing Lands, Tenements or Hereditaments, in Ireland, for any Term exceeding Three Lives, or Thirty one Years, or for any Term of Lives or Years, with Co- venant for Renewal thereof, where no pecuniary Fine shall be referved or made payable on fuch Renewal
And for every Skin after the first And in cafe fuch Indenture, Leafe, Release,
Minute, Memorandum or legal or equitable Article or Inftrument, fhall be executed by the Leffor or Leffors therein, or any of them, by Letter of Attorney for that Purpose, then for every Five Pounds of the annual Amount of fuch Rent referved, or agreed to be reserved, and for every Twenty five Pounds of Fine or Confideration, a further Duty in all cafes on the firft Skin or Piece of Vellum, Parchment or Paper, in any of fuch Inftruments, of
LEASE, Release, Deed or Inftrument, for demifing Lands, Tenements or Hereditaments in Ireland, exe- cuted by any Mafter in Chancery, or Officer of the Equity or Revenue Side of the Court of Exchequer, or executed by any Elegit Creditor, or any Leafe of Lands, Tenements or Hereditaments, under Eviction for Nonpayment of Rent, and redeemable, where fuch Leafe fhall not exceed the Period during which the fame fhall continue to be redeemable, on the first Skin or Piece of Vellum, Parchment or Paper, where fuch Rent fhall not exceed Two hundred Pounds by the Year, or that Rate for a Portion of a Year
Where fuch Rent fhall exceed the Rate of Two hundred Pounds by the Year, and shall not
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