Clarke, Richard [Hrsg.]: The regulations of the government of Fort William in Bengal in force at the end of 1853 - to which are added, the acts of the government of India in force in that presidency: with lists of titles and an index (2): Regulations from 1806 to 1834 (London, 1854)

794

REGULATION XII.

[A.D. 1826.

Board of Reve.
nue, superintendent of
stamps, and collector
authorized to adminis-
ter

Schedule.

a proper denomination, or rate of duty, provided the stamp or stamps
used equal or exceed in value the stamp or stamps which, under the pro-
visions of this Regulation, ought to have been used.
XV. It shall and may be lawful for the Board of Revenue, the superin-
tendent of stamps, and the collector, or other officers vested with the
charge of offices established for the sale and distribution of stamps, to
summon witnesses, to administer ofufAy and affirmations, and to take affi-
davits and affirmations, in all cases where he or they shall respectively
think it necessary to administer or take an affirmation or
affirmations, in any investigation or inquiry into any case relating to the
stamp revenue, or any matter or thing connected therewith.

SCHEDULE referred to in the Body of the Regulation, containing the Duties chargeable on
Instruments of Conveyance, Contract, Obligation, and Security for Money, and on
Deeds in general.

AGREEMENT, or any minute or memorandum of an agreement concern-
ing any matter or thing of the value of 500 rupees or upwards, not
otherwise charged in this Schedule, nor expressly exempted from all
stamp duty, whether the same he only evidence of a contract, or
obligatory upon the party
EXEMPTIONS:
Memorandum of agreement for the hire of labour.
Ditto for the sale of goods under the value of 500 rupees, and all
agreements carried on by letter and the like, between merchants and
other persons residing forty miles from each other.

<S*a. Rs. A.

8 0

ASSIGNMENTS, if not of the nature specified under the heads of con
veyances and settlement, nor specially exempted.
Bums OF EXCHANGE, drafts, promissory notes, hoondies, teeps, burats
or other order or obligation, for the payment of money payable (if
payable within the provinces subordinate to this presidency) at sight,
or at any stated period, not exceeding three months after date, or
ninety days after sight (not being a deed, instrument, or writing
bearing the attestation of one or more witnesses), together with all
bills of exchange, payable out of the said provinces at whatever date

0

for a sum of money not exceeding
25
rupees
0
1
Above
25
rupees,
and not exceeding ...
50
ditto
0
2
Ditto
25
ditto
ditto...
100
ditto
0
4
Ditto
100
ditto
ditto...
200
ditto
0
8
Ditto
200
ditto
ditto...
400
ditto
0
12
Ditto
400
ditto
ditto...
800
ditto
1
0
Ditto
800
ditto
ditto...
1,600
ditto
1
8
Ditto
1,600
ditto
ditto...
3,000
ditto
2
0
Ditto
3,000
ditto
ditto ...
5,000
ditto
2
8
Ditto
5,000
ditto
ditto...
10,000
ditto
4
0
Ditto
10,000
ditto
ditto...
20,000
ditto
6
0
Ditto
20,000
ditto
ditto...
30,000
ditto
8
0
Ditto
30,000
ditto
ditto...
50,000
ditto
12
0
Ditto
50,000
ditto
ditto...
100,000
ditto
16
0
Ditto
100,000
ditto
...
...
.
20
0

Promissory notes written on paper of the above value, shall not be re-
issued after payment.