§ 3. "That there shall be charged upon a note sent by any person carrying on the business of a broker to his principal advising him of the sale or purchase of any goods, wares, or merchandise, the stamp duty following (that is to say):—
| If the goods, wares, or merchandise are— | |
| Of the value of five pounds and under the value of one hundred pounds | one penny. |
| Of the value of one hundred pounds or upwards | one shilling." |