Dispositions of property for the purpose of evading the Act are ex^
pressly provided for,(A) and so stringent are its provisions, that the duty
appears invariably to attach unless the disposition is an actual gift in
presenti, without any reservation.
£ s. d.
And if the same shall amount to 12, OOOZ. and not to 15,000Z. . 15

And if the same shall amount to 15,O00Z. and not to 20,000Z. . . 20

And if the same shall amount to 23,000 and upwards . . 25

But the stacks and funds then subject to duty were only the public funds. Bank,
East India, and South Sea stocks.
(a) 16 & 17 Vict. c. 51. (i) Sect. 54. (c) Sect. 2. (d) Sect. 3.
(e) Sect. 4. (/) Sect. 5. (g) Sect. T.
(h) Sect. 8.
