APPRAISEMENT Or VALUATION of any property, or of any interest therein, or of the annual value thereof, or of any dilapidations, or of any repairs wanted, or of the materials and labour used or to be used in any building, or of any artificers' work whatsoever.
Where the amount of the appraise ment or valuation does not exceed 1,5 Exceeds and does not exceed Z10 110 „ 120 2;20 „ 00 „ Z-10 Z40 „ ,c5u Z5() ,[100 „ 1,100 „ „ 4'200 ,• ,(200 „ /500 „ Z500 Exempttons.
1) Appraisement or valua tion made for, and for the information of, one party only, and not being in any manner obligatory as be tween parties either by agreement or operation of law.
,2) Appraisement or valua tion made in pursuance of the order of any Court of Admiralty. or of any Court of Appeal, from a judg ment of any Court of Admiralty.
(3) Appraisement or valua tion of property of a de ceased person made for the information of an executor or other person required to deliver in England or Ireland an affi davit, or to record in any commissary court in Scotland an inventory 01 the estate of such deceased person.
(4) Appraisement or valua tion of any property made for the purpose of ascer taining the legacy or suc cession or account duty payable in respect thereof.
Section 24 of the same Act provides : " (I) Every appraiser, by whom an appraise ment or valuation chargeable with stamp duty is made, shall, within fourteen days after the making thereof, write out the same. in words and figures showing the full amount ' thereof, upon duly stamped material. and if he neglects or omits so to do, or in any other manner discloses the amount of the appraisement or valuation, he shall incur a fine of fifty pounds.
" (2) Every person who receives from any appraiser, or pays for the making of, any such appraisement or valuation, shall, unless the same be written out and stamped as aforesaid, incur a fine of twenty pounds."