1. Presentation to the benefice or cathedral preferment, duly stamped and executed by the patron [or petition, not on stamp, if the person to be instituted happens to be patron of the benefice].
The stamp duty upon presentations is now regulated by the acts 5 & 6 Vict. c. 79, and 6 & 7 Vict. c. 72, and it is an ad valorem duty upon the net yearly value of the preferment or benefice, such value to be ascertained by the certificate of the ecclesiastical commissioners for England indorsed upon the instrument of presentation.
The following is the scale of stamp duty to which presentations are liable:—
| Where the annual value is under £300 | £5 stamp. |
| If it amounts to £300 and is less than £400 | 10 |
| If it amounts to £400 and is less than £500 | 15 |
| If it amounts to £500 and is less than £600 | 20 |
| and so on; an additional £5 being required for every £100 annual value. | |
In the case of collations, and also of institutions proceeding upon the petition of the patron, the certificate of yearly value must be written upon, and the stamp affixed to, the instrument of collation, or of institution, respectively.
The following is the scale of duty to which collations and institutions proceeding upon petition are liable:—
| Where the annual value is under £300 | £7 stamp. |
| If it amounts to £300 and is less than £400 | 12 |
| If it amounts to £400 and is less than £500 | 17 |
| If it amounts to £500 and is less than £600 | 22 |
| and so on; an additional £5 being required for every £100 annual value. | |
In order to procure the certificate of value from the ecclesiastical commissioners, application should be made by the secretary to the commissioners, in the following form:—
Application for Certificate of the Value of a Living under 5 & 6 Vict. c. 79, and 6 & 7 Vict. c. 72.
TO THE ECCLESIASTICAL COMMISSIONERS FOR ENGLAND.