Ships

The following instruments are exempt from the stamp duties imposed by this Act– (a) every instrument for the sale, transfer, or other disposition, either absolutely or by way of mortgage, or otherwise, of any ship or share or interest therein; (b) every instrument which is by the Merchant Shipping Act 1894, 57 &b58bVict. C. 68, as amended by any subsequent enactment, exempt from imperial stamp duties; 47 (c) every instrument operating as a contract with a passenger for his conveyance by a ship, vessel, or boat, whether by sea or inland navigation; and (d) a receipt by a seaman employed in a ship for his wages.