3. Promissory notes accompanying mortgages of joint-stock land
banks.
4. Promissory notes secured by bonds of the War Finance
Corporation.
5. Promissory notes executed and mailed in the United States to
a payee in Canada.
6. Extensions or renewals of promissory notes brought about by
extension of mortgages by which such notes are secured.
7. Instruments in the form of promissory notes, representing
the interest upon promissory notes, not included under (6)
below, and either separate from or prepared in a form and for
the purpose of being separated from the principal note.
8. Policy loan and premium extension agreements containing
an unqualified promise to pay a specified sum of money at a
certain date, except where the sole remedy of the payee in
case of non-payment of the premiums or loans is to reduce or
cancel the rights of the insured.
The following instruments are exempt: