Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1863-1864

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STAMP DUTIES, ETC.
Foreign Bills so di-awn, although they
may in reality be drawn in the United
Kingdom. (17 & IS Vict. c. 63, § 4.) A
person in the United Kingdom drawing
and issuing a bill payable out of the
United Kingdom in a set, must draw
the whole set, and a person transferring
or negotiating such bill must transfer
and dehver, stamped, the whole number
of the set. Penalty £100. A person
taking such bill must get the whole set
stamped, otherwise he cannot recover
on it or make it available. (lb. § 6.) This
applies only to bills drawn within and
payable out of the United Kingdom.
Inland Bill, Draft, or Order, for the pay-
ment of any sum of money, though not
made payable to the bearer, or to order, if
the same shall be delivered to the payee,
or some person on his or her behalf, the
same duty as on a bill of exchange for the
like sum, payable to bearer or order.
Inxand Bill, Draft, or Order for the pay-
ment of any sum of money, weekly,
monthly, or at any other stated periods,
if made payable to the bearer, or to order,
or if delivered to the payee, or some per-
son on his or her behalf, where the total
amount of the money thereby made pay-
able shall be specified therein, or can be
ascertained therefrom, or shall be indeii-
nite, the same duty as on a bill payable to
bearer or order on demand.
Promissory Note for the payment of any
sum of money by instalments, or for the
payment of several sums of money at dif-
ferent days or times, so that the whole of
the money to be j)aid shall be definite and
certain, the same duty as on a promissory
note, payable otherwise than to the bearer
on demand, for a sum equal to the whole
amoimt of the money to be paid.
Bills of Lading Gd.
Bonds and other Securities.
Bond (personal) given for any certain sum of
money not exceeding £oO Is. 3d.
Exceeding £50 and not exc. 100 2s. 6d.
100 ... 150 3s. 9d.
150 ... 200 5s. Od.
200 ... 250 6s. 3d.
250 ... 300 7s. 6d.
And where the same shall exceed i,'300,
then for every £100, and also for any
fractional part of £100, — 2s. 6d.
Bond as a security for moneys to he thereafter
lent, advanced, or paid, or which man ^^~
come due upon '- account-current, together
Vi^ith any sum already advanced or due, or
without, as the case may be, —
Where the money secured or to be ulti-
mately recoverable shall be limited not
to exceed a given sum, — The same duty
as on a bond for such sum.
Where uncertain, and without anylimit,-
The same as on a bond for a sum equal
to the amount of the penalty.
Where there is no penalty, the bond shall
be available for such an amount only as
the ad valorem stamps will cover.
Personal Bond given as a security for the
transfer or retransfer of any share in
any of the Government or Parliamercto:r\f
Stocks or Funds, or of the Bo.nks of
England or Ireland, or of the East India
Company, or of amy other co'mpany or cor-
poration, — The same ad valorem duty as
on a bond for a sum of money equal to the
value of the stock or fund secured, accord-
ing to the average price at the date of the
bond, or on either of the ten days preced-
ing, or the latest day preceding on which
there shall have been a known sale.
Bond, Debenture, or other security for
money made by or on behalf of any Foreign
or Colonial Government, State, or Com-
pany, (not being a bill or promissory note
chargeable with duty, nor an instrument
chargeable with duty as a bond, or for
which a composition is payable,) which
shall be issued, delivered, assigned, trans-
ferred, or negotiated within the United
Kingdom, — The same duty as on a bond in
the United Kingdom.
This is not to apply to instruments bona,
fide made and issued out of the United
Kingdom, as security for money raised
on loan in foreign parts, and not lent by
any person resident in the United King-
dom, and the interest whereon shall not
be paid within the United Kingdom. (25
Vict. c. 22.)
Personal Bond given as a security for the
payment of any sum of money, or for the
transfer or retransfer of stock secured also
by a xoadset, or other instrument jjaying
duty as a wadset, or for the perfoi'mance
of covenants contained in such instrument,
or for both those jjurposes, provided such
other instrument bear even date with, and
be referred to in such bond —
W^here the sum of money or the value of
the stock secured shall not exceed £h<j0,
— The same ad valorem duty as on &.
mortgage or wadset for securing the like*
amount or value.
Exceeding £800,— £l ;
Personal or Heritable Bond given as an
additional or further security for the pay-
ment of any sum of money, or for the
transfer or retransfer of any share in any
of these stocks previously secured by a
bond or other security therein referred to,
which has paid the proper ad valorem duty
on bonds at the date thereof, —
Where the sum or the value of the stock