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

STAMP DUTIES, ETC.
1005
(5.) Any public register (except any register of
births, baptisms, marriages, deaths, or burials).
(6.) The books, rolls, or records of any court.
In the case of an instrument chargeable with
any duty not amounting to Is., the same duty
as such instrument.
In any other case Is.
Exemptions. — (1.) Copy or extract of or from
any law proceedings.
(2.) Copy or extract of or from the commission
of any person as a delegate or representative
to the convention of royal burghs or the general
assembly or any presbytery or church court.
(See Note a.)
Copy or Extract (certified) of or from any register
of births, baptisms, marriages, deaths, or burials.
Exemptions. — (1.) Copy or extract furnished by
any clergyman, registrar, or other official per-
son, pursuant to and for the purposes of any
Act, or furnished to any general or superin-
tending registrar under any general regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or reward.
(See Note 6.)
Counterpart. See Duplicate.
Debenture. See Mortgage, etc., & Marketable
Security.
Debenture or Certificate to receive any draw-
back or otherwise payable out of the revenue
of customs or excise for goods exported —
Where the allowance to be received does not
exceed £10 Is. Od.
Exceeds £10, and does not exceed £50 2s. 6d.
Exceeds £50 5s. Od.
Declaration of any use or trust of or concerning
any property by any writing, not being a
will, or an instrument chargeable with ad
valorem duty as a settlement 10s.
Declaration (Statutory). See Affidavit.
Decreet-arbitral. See Award.
Deed containing an obligation to infeft or seize in
an annuity to be uplifted out of heritable sub-
jects in Scotland. See Bond, Covenant, etc.
Deed of any kind whatsoever, not described in
the schedule 10s.
Deed of Assumption liable to 10s. as appointment of
01 anewtrustee, audtofurther duty,notexceed-
ing 10s., if containing conveyance of property.
Delivery Order Id.
(See Note c.)
any person, is chargeable with duty as a convey-
ance or transfer of property.
Provided that a conveyance or transfer made
for effectuating the appointment of a new trustee is
not to be charged with any higher duty than lOs
But see deed of assumption.
a.§ 63. An attested or otherwise authenticated copy
or extract of or from. — ( 1 .) An instrument chargeable
with any duty ; (2.) An original will, testament, or
codicil ; (3.) The probate or probate copy of a will or
codicil ; (4.) Letters of administration or a confir-
mation of a testament, may be stamped at any time
within fourteen days after the date of the attestation
or authentication, on payment of the duty only.
b. § 64. The duty upon a certified copy or extract
of or from any register of births, baptisms, mar-
riages, deaths, or burials, is to be paid by the
person requiring the copy or extract, and may "
denoted by an adhesive stamp, which is to be can-
celled by the person by whom the copy or extract
is signed before he delivers the same out of his
hands, custody, or power.
c. § 69 (1.) For purposes of Act the expression
' delivery order' means any document or writing
entitling or intended to entitle any person therein
Deputation or Appointment ot a gamekeeper, 10s.
[Disentail. Instrument of 10s.
[Disentail. Deed of consent to. If sum paid for
consent, conveyance on sale duty, other-
wise 10s.
Disposition. See Conveyance.
Disposition containing a clause declaring all or
part of price a real burden, liable to convey-
ance on sale duty and mortgage duty.
Disposition containing constitution of feu or
ground annual right, liable to sale duty. See
§56(2.), p. 982.
Disposition in Security. See Mortgage, and
§ 86 (1.) (a.) in Note.
Dock Warrant. See Warrant for Goods.
Docket made on passing any instrument under
the Great Seal of the United Kingdom 28.
Draft for money. See Bill of Exchange, and
§ 32 in Note.
Duplicate or Counterpart of any instrument
chargeable with any duty. Where such duty
does not amount to 5s., the same duty as the
original instioiment; in any other case, 5s.
See § 72. It is not to be deemed duly
stamped unless stamped same as original, or
have the stamp impressed denoting the original
duly stamped.
Equitable Mortgage. See Mortgage, in
Note.
Exchange or Excambion. Instruments effecting,
§ 73. — Where, upon the exchange of herit-
able property for other heritable property, or
named or his assigns, or the holder thereof, to the
delivery of any goods, etc., of the value of 40s. or
upwards, lying in any dock or port, or in any
warehouse in which goods are stored or deposited
on rent or hire, or upon any wharf, signed by or on
behalf of the owner of such goods, etc., upon the
sale or transfer of the property therein.
(2.) A delivery order is to be deemed to have
been given upon a sale of, or transfer of the pro-
perty in, goods, etc., of the value of 40s. or upwards,
unless the contrary is expressly stated therein.
(3.) The duty upon a delivery order may be
denoted by an adhesive stamp, which is to be
cancelled by the person by whom the instrument
is made, executed, or issued.
§ 70 (1.) If any person —
(a.) Untruly states, or knowingly allows to be un-
truly stated, in a delivery order either that the
transaction to which it relates is not a sale or
transfer of property, or that the goods, etc., to
which it relates are not of the value of 40s. ; or
(b.) Makes,signs,orissues anydeliveryordercharge-
able with duty, but not being duly stamped ; or
(c.) Knowingly, either himself, or by his servant
or any other person, delivers or procures or
authorizes the delivery of any goods, etc.,
mentioned in any delivery order which is not
duly stamped, or which contains to his know-
ledge any false statement with reference either
to the nature of the transaction, or the value of
the goods, etc., — he shall incur a fine of £20.
(2.) But a delivery order is not, by reason of the
same being unstamped, to be deemed invalid in the
hands of the person having the custody of, or de-
livering out, the goods,etc., therein mentioned,unless
such person is proved to have been party or privy
to some fraud on the revenue in relation thereto.
§ 71. The duty on a delivery order is, in the
absence of any special stipulation, to be paid by
the person to whom the order is given, and any
person from whom a delivery order, chargeable
with duty, is required, may refuse to give it unless
or until the amount of the duty is paid to him.