Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1899-1900

1002
STAMP DUTIES, ETC.
Bond of any kind whatsoever not specifically
charged —
Where the amount limited to be recoverable does
not exceed £300, the same ad valorem duty as
a bond for the amount limited. See Mort-
gage.
In any other case 10s.
[Building Societies, exemption in favour of,
see p. 991.]
Capital. See Oompanies.
Certificate to be taken out yearly by every person
admitted or enrolled as a law-agent, writer to
the signet, or notary public:
If such person practises or carries on his business
within the city or shire of Edinburgh, and if
admitted,»etc., for three years or upwards. ..£9.
If not so long admitted, etc £4, 10s.
If business carried on beyond above-mentioned
limits, and if admitted, etc., for three years
or upwards £6.
If not so long admitted, etc £3.
(See Note a.)
a. Penalty for practising without certificate, or
making false statement on application for certificate.
§ 43 (1.) Eveiy person who in any part of the
United Kingdom —
(«.) Directly or indirectly acts or practises as
a law-agent in any court, or as a notary
public, without having in force at the time
a duly stamped certificate ;
(6.) On applying for his certificate does not
truly specify the facts and circumstances
upon which the amount of duty chargeable
upon the certificate depends,
shall incur a fine of £50, and shall be incapable of
maintaining any action or suit for the recovery of
any fee, reward, or disbursement on account of,
or in relation to, any act or jsroceeding done or
taken by him in any such capacity.
(2.) Every person in whose name, either alone
or together with any other person, any proceeding
is taken in anj' court, shall, unless the proceediug
is set aside by the court as irregular, or unless the
contrary is otherwise satisfactorily proved, be
deemed to have acted in the proceediug.
(3.) Solicitor for public department authorized
to act without admission, and assistant or clerk
appointed to act under him, not required to take
out certificate.
Penalty on unqualified jpersons preparing instru-
ments. — § 44. Every person who (not being a duly
certificated law- agent, writer to the signet, or
notary public), either directly or indirectlj', for or
in expectation of any fee, gain, or reward, draws
or prepares any instrument relating to real or
personal estate, or any proceeding in law or
equity, shall incur a fine of £50.
Provided as follows : —
(1.) This section does not extend to —
(a.) Any public oflBcer drawing or prejnaring
instruments in the course of his duty : or
(6.) Any person emjj'.oyed merely to engross
any instrument or proceeding —
(2.) The expression 'instrument' in this
section does not include —
(a.) A will or other testamentary instru-
ment: or
(6.) An agreement under hand only : or
(c.) A letter or power of attorney : or
(d.') A transfer of stock containing no trust
or limitation thereof.
One certificate only required. — § 45. It shall
not be necessary for any person to take out in
England, Scotland, or Ireland more than one
certificate for any one year.
Certificate of any goods, wares, or merchandise
having been duly entered inwards, which shall i
be entered outwards for exportation at the port I
of importation, or be removed from thence to
any other port for the more convenient expor-
tation thereof, where such certificate is issued
for enabling a person to obtain a debenture
or certificate entitling him to receive any draw-
back of any duty of customs 4s.
Certificate of registration of alkali works, an-
nual, £5 (44 and 45 Vict. c. 37, § 11). _
Certificate of registration of sulphuric acid
works, and other works, as in schedule to
Act, annual. £3 (44 and 45 Vict. c. 37, § 11).
Charter of novodamus 5s
Ouarter-Party 6d.
(See Note a.)
Cheque. See Bill of Exchange an d § 32 in Note.
Commission to any olHcer in the army, or in the
corps of Eoyal Marines £1, 10s.
To any officer in the navy 5s.
Certificates hoio to he taken out and stamped. —
§ 47. Every person required to take out a certifi-
cate to authorize him to practise as a law-agent,
writer to the signet, or notary public, shall in
every year, before he does any act in any of the
aforesaid capacities, deliver to the commissioners,
or to their proper officer, in such manner and form
as they direct, a note in writing, stating his full
name and the place where he carries on his
business, and thereupon and upon payment of the
proper duty, shall be entitled to a certificate,
which is to be duly stamped and issued to him by
the commissioners.
Date and duration of certificate.— % 48. The
certificates in this section specified are to be dated
and to expire at the times hereinafter in that
behalf mentioned ; that is to say.
The certificates of law-agents, writers to the
signet, and notaries public, are to be dated, if
taken out between the 31st of October and
the 1st of December, on the 1st of November,
and if taken out at any other time, on the day
on which they are issued, and are in all cases to
expire on the 31st of Oct. next after their date.
a. § 49. (1.) For purposes of Act the expres-
sion 'charter party' includes any agreement or
contract for the charter of any ship or vessel,
or any memorandum, letter, or other writing,
between the captain, master, or owner of any
ship or vessel, and any other person, for or relat-
ing to the freight or conveyance of any money,
goods, or effects, on board of the ship or vessel.
(2.) The duty may be denoted by an adhesive
stamp, which is to be cancelled by the person by
whom the instrument is last executed, or by whose
execution it is completed as a biuding contract.
§ 50. Where charter-party is first executed out
of the United Kingdom without being duly
stamped, any party thereto may, within ten days
after it has been first received in the United King-
dom, and before it has been executed by any person;
in the U.K., affix thereto an adhesive stamp denot-
ing the duty chargeable thereon, and at the same
time cancel such adhesivestamp,andtheiustrument,
when so stamped, shall be deemed duly stamped.
§ 51. An executed charter-party may be stamped
with an impressed stamp after execution upon the
following terms ; that is to say — (1.) Within seven
days after the first execution thereof, on payment
of the duty and a penalty of 4s. 6d. (2.) After
seven days, but within one month after the first
execution thereof, on payment of the duty and a
penalty of £10 ; and shall not in any other rase
be stamped with an impressed stamp.