Revenue (No. 2) Act, 1864

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Stamp duties on probates, &c. on the value of British ships at sea at death of testator, &c.

4. And whereas certain ad valorem stamp duties are by several statutes in that behalf granted and imposed upon or in respect of the following instruments; (that is to say,)

Probate of a will and letters of administration, with or without a will annexed, to be granted in England or Ireland ;

Inventory to be exhibited and recorded in any commissary court in Scotland of the estate and effects of any person deceased :

Be it enacted, that the said stamp duties shall be charged and paid in respect of the value or any ship or any share of a ship belonging to any deceased person which shall be registered at any port in the United Kingdom, notwithstanding such ship at the time of the death of the testator or intestate may have been at sea or elsewhere out of the United Kingdom; and for the purpose of charging the said duties such ship shall be deemed to have been at the time aforesaid in the port at which she may be registered.