nt, and the common deed-stamp on the transfer een alone paid.

Mortgages with a conveyance of the equity of reemption or reversion in the same deed, to or in trust r, or according to the direction of a purchaser, are argeable with the ad valorem duty on mortgages id conveyances, but if limited in any other maner, with the mortgage duty only.

L.0 5 0 Notarial act.

In any other cases, any deed or writing, in which mortgage shall be contained with any other mater, except what shall be incident to such mortgage, hall be charged with the same duties (except the rogressive duty) as such mortgage or other mater would have been separately charged with if conained in separate deeds or writings. Notarial act not otherwise charged, And for every piece of paper, parchment, or vellum, upon which the same shall be written after the first, a progressive duty of Partition. See Exchange. Protest of any bill of exchange or promissory-note for any sum not amounting to

0 5 0

Partition.
Protest.

L.20, L.0 2

0

Amounting to L.20, and not to 100, 0 3 0

500, and upwards,

Protest of any other kind, see Notarial Act.

Release and renunciation of real or personal pro- Release. perty, or of any right or interest therein not otherwise charged or exempted,-the same as common leeds.

Revocation of any use or trust of real or personal property, whether by deed or not, the same as common deeds.

Surrender of any term, or of any freehold or un- Surrender. certain interest in lands or hereditaments not being

Doe v. Gray, 3 Ad. and El. 89; Doe v. Roe, 4 B. N. C. 737; Doe v. Edwards, 3 Ad. and El. 99.

Warrants of attorney.

Exemptions.

copyhold, not otherwise charged or exempted. See Deed.

Warrants of attorney to confess judgment as a security for money or stock, are liable to the same stamps as bonds for similar purposes, except where another security upon which the ad valorem duty so paid is also given, and except where it shall be given for securing any sum for which the person giving the same shall be in custody under an arrest, in which cases the duty is L.1.

The following are the terms of the general exemptions from all stamp-duties :

All bonds, contracts,

mortgages, conveyances, deeds, and instruments whatever, exempted from stamp-duty by the act of the 17th George III., c. 53, or any other act or acts of Parliament now in force for promoting the residence of the parochial clergy, by making provisions for building, repairing, or purchasing houses and other buildings for the use of their benefices.

All affidavits, contracts, mortgages, conveyances, deeds, and instruments whatever, exempted from stamp-duty by the act of the 42d George III., c. 116, or any other act or acts of Parliament now in force relating to the redemption and sale of the land-tax.

All transfers of shares in the government or parliamentary stocks or funds.

All grants, leases, and other conveyances and instruments exempted from stamp-duty by any act or acts of Parliament now in force relating to the land revenues of the crown.

All bonds, contracts, and assignments relating to the transportation of convicts.

A cognovit requires no stamp except an agreement stamp, where it contains any agreement; Reardou v. Swatz, 4 East, 188.

*CHAPTER XXXVII.

STATUTORY DECLARATIONS.

By the 18th section of an act passed in the 5th and >th years of the reign of his late Majesty, c. 62, for he suppression of voluntary and extrajudicial oaths and affidavits, which repealed a previous act passed n the same session, for the same object, after reeiting, that it might be necessary and proper, in many cases not therein specified, to require confirnation of written instruments, or allegations, or proof of debts, or of the execution of deeds, or other natters, it is enacted, "That it shall and may be awful for any justice of the peace, notary-public, or other officer now by law authorized to administer an bath, to take and receive the declaration of any person voluntarily making the same before him, in the form in the schedule to this act annexed; and if any declaration so made shall be false or untrue in any material particular, the person wilfully making such false declaration shall be deemed guilty of a misdemeanor."

The 19th section of the act authorizes the persons taking such declarations to receive the same fees they would have been entitled to for administering an oath in a similar case prior to the statute.

Under this statute, which declares all voluntary oaths and affidavits to be illegal, the various facts

and statements which require proof in support of a title, or in other similar circumstances, may be verified by means of a declaration before a magistrate, master in chancery, notary, or any other person entitled to administer an oath, which, though not possessing the same religious sanction as an oath, has an advantage which does not belong to voluntary oaths; namely, the fear of civil punishment, which, with those who did not fear to assert that which was false, may have as much, if not greater, influence than was supplied by the peculiar nature of an oath; for though persons were not punishable for false swearing, if the oath was extrajudicial and voluntary, the act has declared all persons wilfully making declarations under its provisions, whether voluntary or not, which are false in any material particular, to be guilty of a misdemeanor.

The following form is prescribed in the schedule to the act, and must always be followed :—

I, A. B., That

do solemnly and sincerely declare,

6

and I make this solemn declaration, conscientiously believing the same to be true, and by virtue of the provisions of an act made and passed in the 5th and 6th years of the reign of his late Majesty, intituled, "An act to repeal an act of the present session of Parliament, intituled, An act for the more effectual abolition of oaths and affirmations taken and made in various departments of the state, and to substitute declarations in lieu thereof, and for the more entire suppression of voluntary and extrajudicial oaths and affidavits,' and to make other provisions for the abo lition of unnecessary oaths."

This declaration should be subscribed by the declarant, and verified by the magistrate or other person before whom it is made, for which the following form may be used:-Declared at this day of

before me,

M. C.,

A Master Extraordinary in the
High Court of Chancery.

CHAPTER XXXVIII.

SURRENDERS.

(See Re-Conveyances.)

Surrender of a Mortgage-term to merge in the Inheritance on paying off the Mortgage-money.† THIS indenture, &c., between (mortgagee) of the one part, and (mortgagor) of the other part. [Recite the mortgage creating the term.] And whereas the said Recital. sum of L. still remains due and owing upon the said recited security, all interest for the same having been paid up to the day of the date of these presents. And whereas the said (mortgagor) hath requested the said (mortgagee) to accept payment of the said sum of L. so due and owing as

aforesaid, and to assign and surrender the said mortgage term created by the said in part recited indenture of, &c., to the intent that the same may become merged and extinguished in the freehold and inheritance of the said premises. Now, this indenture witnesseth, that, in consideration of the sum of witnesseth. L. in hand, &c., in full satisfaction and discharge of all principal money and interest now due and owing upon or by virtue of the said recited security, the receipt, &c., he, the said (mortgagee,) at the request and by the desire of the said (mortgagor,)

For the surrender of a life estate, see p. 380.