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Deeds effecting Contracts for Redemption to be chargeable with ad valorem Stamp Duty as upon a Conveyance on Sale.
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6. Every Deed executed by the Direction of the Judge, and every Certificate annexed to the Contract for Redemption, as aforesaid, which respectively shall have the Force or Operation of a Conveyance of any Rentcharge under this Act, shall be chargeable with ad valorem Stamp Duty as upon a Conveyance on Sale; that is to say, where the Consideration for such Redemption shall be a Sum of Money in gross the said ad valorem Stamp Duty shall be chargeable in respect of such Sum of Money as the Purchase or Consideration Money; and where the Consideration for such Redemption shall be Lands or Tenements, then the said Deed or Certificate shall be chargeable with the ad valorem Stamp Duty which would be chargeable on a Conveyance of such Lands or Tenements on the Sale thereof in consideration of the Rent contracted to be redeemed.
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