sufficient, or what other stamps (if any) will such memorandums
require?
Your most obedient servant,
WM. MYERS, Solicitor."

_Answer_

"Inland Revenue Office,
Somerset House,
London,
27th August, 1855.
Sir,--The Board having had before them your letter of the 18th
inst., I am directed, in reply, to state that the documents therein
referred to will be chargeable with stamp duty as leases whether
the tenancy be from quarter to quarter, or from year to year.
I am, sir, your obedient servant,
THOMAS FINGLE.
W. Myers, Esq."

1533. Stamped Documents.

In all cases where the law requires a stamp, whether for an agreement
or a receipt, do not omit it. As the stamp laws are liable to frequent
alterations, it is best to refer to the tables in the recognised
almanacks for the year, or to make inquiries at the stamp offices.

1534. Debtor and Creditor.

1535. Bankruptcy.

The former distinction between insolvents and bankrupts is now
abolished. All debtors, traders or not, are now subject to the laws
of bankruptcy. _Married Women_ are now liable to be made bankrupt; but
no person under age, except under certain circumstances, with the
sanction of the Receiver. Liquidation by private arrangement is
abolished.

1536. Bankruptcy Proceedings.

Bankruptcy proceedings commence with a petition, either by the debtor
himself or by a creditor or creditors. All petitions go before the
High Court (or the district County Court), and no composition or
arrangement is sanctioned until after the debtor has been publicly
examined. All proceedings are controlled by the Court. For bankruptcy
purposes, the County Courts have all the powers and jurisdiction of
the High Court of Justice.

1537. Acts of Bankruptcy.

"Acts of Bankruptcy" comprise:--Assignment of property for benefit of
creditors; fraudulent transfer of property; leaving, or remaining out
of, England, or absence from dwelling-house to defeat or delay
creditors; filing declaration of insolvency or presenting a bankruptcy
petition against self; levy of execution; failure to comply with a
bankruptcy notice to pay a judgment debt; giving notice to creditors
of suspension of payment; and having a receiving order made against
one.

1538. Receiving Order.

If a debtor commit an act of bankruptcy, the Court may, on petition
either by creditor