Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1871-1872

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STAMP DUTIES, ETC.
Letters of Marque and Eeprisal £5.
Letters Patent. See Grant.
Letter of Eeveesiox in Scotland. See Mokt-
GAGE, etc., aud ,§ 105, whicli defines 'Mort-
Licences, Attorneys'. See Certificate. Annual
licence to bankers issuing notes, £30 (55 Geo.
m. c. 184) ; superintendents of private lunatic
asylums (20 and 21 Vict. c. 71, § 28), for periods
not exceeding thirteen months 10s.
Licence under the seal of any archbishop, bishop,
chancellor, or other ordinary, or by any eccle-
siastical court in England or Ireland, or by any
presbytery or other ecclesiastical power in
Scotland.
,(1, 2, 3, and 4.) Applicable to England and Ire-
land.
(5.) For any other purpose (except a licence to
hold a perpetual curacy) £2.
Exemptlom. — (1 and -2.) Applicable to England
and Ireland. (3.) Licence for the purpose of
authorizing or enabling any person to preach
or exercise any other spiritual function, not
being a licence to hold the office of lecturer,
reader, or chaplain, and there being no salary
or emolument for or attached to the exercise of
the function for which such licence is granted
Licence to use surname or anus. See Grant.
^Mandate. See Letter of Attorney, and in
note h to that entry, § 104.]
Marriage Contract. See Settle.ment.
Mortgage of any stock or marketable seoui'ity : —
For every £5000, and also for any fractional part
of £5000 of the amount secured (34 Vict. c. 4,
§5) 10s.
Mortgage, Bond, Debenture, Co-tenant, War-
rant OF Attorney to confess and enter up
judgment, and Foreign Security of any land,
excepting mortgage of stock or marketable se-
curity. (See Note a.)
intended to be nsed is to be held, and is to be avail-
able only at the meeting so specified, or any ad-
journment thereof.
(2.) The said duty of Id. may be denoted by an
adhesive stamp, which is to be cancelled by the
person by whom the instniment is executed.
(3.) Every person who makes or executes, or
votes or attempts to vote, under or by means of any
such letter or power of attorney or voting paper,
not being duly stamped, shall forfeit the sum of
£50.
(4.) Every vote given or tendered under the
authority or by means of any such letter or power
of attorney or voting paper, not being duly stamped,
shall be absolutely null and void.
(6.) And no such letter or power of attorne3' or
voting paper shall on any pretence whatever be
stamped after the execution thereof by any person.
§ 103. A letter or power of attorney for the sale,
transfer, or acceptance of any of the Government
or Parliamentary stocks or funds, duly stamped for
that purpose, is not to be charged with any further
duty by reason of containing an authority for the
receipt of the dividends on the same stocks or
funds.
§ 104. A writing under hand only containing an
order, request, or direction from the owner or jn-o-
priotor of any stock to any company or to any
ofiicer of any company, or to any banker to paj'
the dividends or interest arising from such stock
to any person therein named, is not chargeable
with duty as a letter or power of attorney.
a. Instruments chargeable with od valorem duty
in respect of money in foreign or colonial currency.
(1.) Being the only or principal or primary secu-
rity for —
The payment or repayment of money not ex-
ceeding £25 £0 8
Exceeding £25 and not exceeding £50, 13
50 .„ 100, 2 6
100 ... 150, 3 9
150 „ 200, 5
200 ... 250, 6 3
250 ... 300, 7 6
300, for every £100, aud also
for any fractional part of £100 of such
amount 2 6
(2.) Being a collateral, auxiliary, or additional,
or substituted security, or by way of fm'ther
assurance for the above-mentioned purpose
where the principal or primary security is
duly stamped, — for every £100, and also for
any fractional part of £100, of the amount
secured 6d.
(3.) Transfer, Assignment, Disposition, or
Assignation of any mortgage, bond, debenture,
covenant, or foreign security, or of any money
or stock secured by any such instrument, or
by any warrant of attorney to enter up judg-
ment, or by any judgment — for every £100,
aud also for any fractional part of £100, of the
amount transferred, assigned, or disponed. .6d.
And also where any further money is added to
the money already secured, the same duty as a
principal security for such further money.
(4.) Eeconveyance, Eelease, Discharge, Sur-
render, Eesurrender, Warrant to Vacate,
or Eenunciation of any such security as afore-
said, or of the benefit thereof, or of the money
thereby secured, — for every £100, and also
for any fractional part of £100, of the total
amount or value of the money at any time se-
cured, 6d. (See Note 6.)
But no release or discharge of mortgage of
the duty to be calculated on the value in British
currency, according to the current rate of exchange
at the date of the instrument, § 11.
b. Interpretation of '■Mortgage.'' — § 105. The
term ' mortgage ' means a security by waj' of
mortgage for the payment of any definite and cer-
tain sum of money advanced or lent at the time, or
previously due and owing, or forborne to be paid,
being payable, or for the rei^ayment of money to
be thereafter lent, advanced, or paid, or which may
become due upon an account-current, together with
any sum already advanced or due, or without, as
the case may be : And includes —
Conditional surrender by way of mortgage,
further charge, wadset, and heritable bond,
disposition, assignation, or tack in security,
and eik to a reversion of or affecting any lands,
estate, or projoerty, real or personal, heritable
or moveable whatsoever :
Also any deed containing an obligation to iufeft
any person in an annual rent, or in lands or
other heritable subjects in Scotland, under a
clause of reversion, but without any iJersonal
bond or obligation therein contained for pay-
ment of the money or stock intended to he
secured.
Also any conveyance of any lands, estate, or
property whatsoever in trust to be sold or
otherwise converted into money, intended only
as a security, and redeemable before the sale
or otljer disposal thereof, either bj' express
stipulation or otherwise, except where such
conveyance is made for the benefit nf creditors
generally, or for the benefit of creditors speci-