Towns > Edinburgh > 1800-01 - Edinburgh and Leith directory to July 1801

( HI )
»er figniry or denote fuch acknowledgement, whether
fucii notes, memorandums, or writings, be figned by
any perfon or perfons, fhall be deemed receipts liable
in the above duties ; and the fame, if not written on
the proper ftamp, are not only declared void, but the
perfons writing or figning, or caufmg to be written or
figned, any fuch writing, are liable in a penalty of
iol. if the fum exprefled therein fhall not amount to
iool. and a penalty of 20I. if the fum fhall amount
to iool. and perfons giving receipts for lefs than the
fums actually paid on feparating the fum demanded
or paid into diverfe fums, or who. fhall be guilty of,
or concerned in, any other fraudulent contrivance or
device, with an intent to evade faid duty, are liable in
a penalty cf 5QI.
Note, This duty payable by perfons requiring re-
ceipts, excepting receipts for payment of falaries, pen-
fions, debts, or other fums payable from his Majefty,
the duty on which is to be paid by thofe giving fuch
receipts.
EXEMPTIONS from said DUTY.
1. Receipts for any legacy, or part of a perfonal ef-
tate, having the legal flamp.
2. Receipt of any agent for money impreffed by or
to him on account of the pay of the army or ordnance.
3. Receipt by any officer, feaman, or foldier, or
their reprefentative, on account of wages, pay, or
penfion, due from the navy, army, or ordnance office.
4. Receipt for money depofited in any bank, or in
the houfe of any banker.
5. Receipt on the back of any bill, promiffory, or
other note, written on paper Jlamped in terms of law.
6. Releafe or acquittance, by deed written on paper
or vellum having the legal ftamp.
7. Letter acknowledging the fafe arrival of bilk,
notes, or fecurities, for money.
8. Receipt indorfed on or contained in any deed,
bond, or other inftrument, acknowledging payment of
any part of principal or interefl lent or fecured by
fuch deed, bond, &c. duly ftamped.