Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1862-1863

STAMP DUTIES, ETC.
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with a stamp duty of equal amount
therewith ;
And where such exceeds 20s. — £\.
Personal or Heritable Bond given as a
security for the payment of any annuity,
(except upon the original creation and sale,)
or of any sum or sums of money at stated
periods, (not being interest nor rent upon
a lease,) for any definite and certain term,
so that the total amount to be paid can be
previously ascertained, — The same ad
valorer,i duty as on a bond of the like
nature for the payment of a sum of money
equal to such total amount.
Personal or Heritable Bond given as a
security for the payment of any annuity,
{except as aforesaid^ or of any money at
stated periods, {not being interest nor rent
upon lease,) for the term of life or any
other indefinite period, so that the whole
cannot be previously ascertained, —
Where the annuity or sum secured shall
not exceed £50 per annum, — .£1 ;
Exceeding i>'50 and not exceeding £100 per
annum, — £2.
And where exceeding £100 per annum,
then for every £100, and also for any
fractional part of £100 per annum, — £2.
But where there shall be both a personal
and heritable bond in separate deeds of
the same date for securing any such
annuity, &c., and the ad valorem duty
above charged amounts to £2 or up-
wards, the heritable bond only to be
charged with the ad valorem duty, and
the personal bond to be charged only
with the duty of £1.
Bond of any kind or desci'iption given for
any other purpose than as aforesaid, —
The duty chargeable by any act in force
at passing 13th and 14th Vict. c. 97.
But no such bond shall be charged with
any greater amount of stamp duty than
the ad valorem duty before charged
upon a bond given for the payment of
a definite and certain smu of money to
the same amount as the penalty of such
bond.
Bond of Relief to a cautioner or surety, £1,
15s.
Bond for the due execution of an office, and
to account for money received by virtue of
such office, — £1, 15s.
Bond given for, or in respect of, duties of
customs or excise, or for preventing frauds
or evasions thereof, or for any other matter
relating thereto — relanding of plate — regis-
tering of British vessels, — 5s.
Heritable or Personal Bond, of any kind
whatever, not otherwise charged nor ex-
pressly exempted from all stamp duty, —
£1, 15s.
Note. — The above provision, that the duty
shall hot exceed the ad valorem dutv on
a sum the same amount as the penalty
in the bond, applies to the four preced-
ing entries.
Charter Disposition, or Contract, (after
10th October 1854,) containing the first
original constitution of feu and ground-
annual rights in Scotland, (not being a
lease or tack for years,) in consideration
of any annual sum payable in perpetuity
or for any indefinite period, whether feu
farm or other rent, feu-duty, ground-an-
nual, or otherwise ;
Where annual sum shall not exc. £5 £0 C
Exceeding £5 and not exceeding 10 12
10 ... 15 18
15 ... 20 14
20 ... 25 1 10
25 ... 50 3
50 ... 75 4 10
75 ... 100 GOO
And so on for every £50, and also for any
fractional part of £50 3
—17 and IS Vict. c. S3.
Charter of resignation, conformation, novo-
damus, upon appraising, or decreet of ad-
judication or sale, of heritable subjects
holden of a subject superior, — 5s.
Also writ of confirmation of any deed or
instrument of sasine or notarial instru-
ment, where lauds held of a subject
superior, written upon such deed or in-
strument, 21 and 22 Vict., c. 76, § 7 ;
Writ of resignation, lands held as afore-
said, ih., § 9 ; Writ of investitui'e, or
deed of relenquishment of superiority,
lands held as aforesaid, ih., § 24, and
schedide N, No. 3, 23 and 24 Vict., c.
143, § 41,— 5s.
Progressive duty of 5s.
Charter-Party 5s.
Sole. — Unstamped Charter-Parties cire re-
ceived to be stamped the same as Agree-
ments. See Note under head of Agree-
ment.
Composition-deed with Creditors.....£l, 15s.
Contract Note (after 28th August 1S60).
Any note, memorandum, or writing, com-
monly called a Contract Note, or by what-
ever name the same may be designated, for
or relating to the sale or purchase of any
government or other public stocks, funds,
or securities, or any stocks, funds, or secu-
rities, or share or shares of or in any joint-
stock or other public company, to the
amount or value of £5 or upwards Id.
N.B. — Duty to be denoted by impressed or
adhesive stamps. Adhesive stamp to be
cancelled by writing upon or across it
name or initials and date of cancelling.
Penalty for marking or signing without
being stamped, £20, and no charge for
brokerage, commission, agency, or other-
wise, shall be lawful. (23 & 24 Vict. c.
Ill, § 7.)