An Act to declare the Stamp Duty chargeable on certain Leases.
WHEREAS it was decided on the twenty-first day of January one thousand eight hundred and seventy by Her Majesty's Court of Exchequer, on the hearing of an appeal from the determination of the Commissioners of Inland Revenue on a question relating to stamp duty, that a certain lease made in consideration of a yearly rent thereby reserved, and in further consideration of covenant by the lessee to complete unfinished houses which were at the date of the lease standing upon the demised land, was ...