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Rh a definite term not exceeding a year, at a rent not exceeding the rate of £10 per annum, or of a furnished dwelling-house or apartments for any definite term less than a year, may be denoted by an adhesive stamp, which must be cancelled by the person by whom the instrument is first executed, as to which, see p. 1996. The same applies to a duplicate or counterpart of such leases. A lease cannot be stamped after thirty days from its first execution, except upon payment of a penalty. An agreement for a lease, or with respect to the letting, of any house or land for any term not exceeding thirty-five years, or for an indefinite term, is chargeable with the same duty as if it were an actual lease made for the term and consideration mentioned in the agreement. If such agreement be duly stamped, the subsequent lease made in conformity with it will be charged with the duty of 6d. only.

Licence for Marriage.—Special, £5: other than special, 10s.

Mortgage.—Being the only or primary security for the repayment of money.

Such documents cannot be stamped after thirty days from their first execution, except upon payment of a penalty.

The duty may be denoted by an adhesive stamp, which must be cancelled by the person by whom the receipt is given before he delivers it out of his hands. A receipt, therefore, cannot be stamped after execution. To give a receipt liable to duty and not duty stamped, or to refuse to give a duly stamped receipt, involves a penalty of £10.

TAXES

See Inhabited House Duty, Land Tax, Income Tax, and Licences.

TRESPASS

If a person trespass on private property he must first be ordered off, but if he does not go the occupier of the premises, or his representative, may exercise such reasonable force as may be necessary to remove him; if more than necessary force be exercised, the person resorting to it will be guilty of an assault. The trespasser may be prosecuted for assault if he offers any resistance.

In respect to the trespass itself, damages can be recovered in an action, but the trespasser cannot be prosecuted unless he was trespassing in pursuit of game, or has wilfully or maliciously done any injury to property. To wilfully walk through long grass would be sufficient to render him liable.

A person found in a dwelling-house, warehouse, coach-house, stable, or outhouse or an enclosed yard, garden or area, for an unlawful purpose may be prosecuted as a rogue and vagabond.

With regard to trespass by animals, see Animals, and Fences.

VACCINATION

General Rule with regard to.—Except in the cases mentioned hereafter the parent of every child born in England or Wales, or where, by reason