Prideauxs Forms And Precedents in Conveyancing Incorporating Wolstenholmes F
Prideauxs Forms And Precedents in Conveyancing Incorporating Wolstenholmes F
Frederick Prideaux
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211. (o) Smelting Co. Of Australia v. /. B.. C, 1897, 1 Q. B. 175; 66 L. J. Q. B. 137; Revenue Act, 1909, s. 7. {p) Christie v. /. B. C. (1866), L. E. 2 Ex. 46 ; 36 L. J. Ex. 11 ; Bhillips v. /. R. C. (1867), L. E. 2 Ex. 399; 36 L. J. Ex. 199. (7) Foster v. I. B. C, 1894, 1 Q. B. 516; 63 L. J. Q. B. 173. (r) Maripiis of Urisiol v. /. //. C, 1901, 2 K. B. 336 ; 70 J.. J. Tv. B. 759. STAMPS. 133 Under the Finance Act, 1898, s. 6, a conveyance on sale "Com-eyauce includes a foreclosure order (s) ;... the section confirms the decision includes fore- T -n ^ / \ closure order, in Huntington v. I. B. C. [t). A covenant hy a purchaser of leasehold property to pay the C)iisidf'r. I'io:i, rent reserved or, ii apportioned, tlie ai)portionea part, is not part tamed for of the consideration for the purpose of calculating the ad valorem duty. Duty (/() ; but where freehold land subject to tithe was sold in lots and the conveyance contained a covenant by the purchaser to pay to the vendor the annual sum of one shilling and a covenant by the vendor to pay the whole tithe, it was held that the instrument was liable to an ad valorem duty in respect of the periodical payment of one shilling as well as of the purchase-money (x).
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