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

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.STAMP DUTIES, ETC.
of application to the commissioners with re-
ference to any instrument, the commissioners
maj' require to be furnished with an abstract
of the instrument, and also with such evidence
as they may deem necessary, in order to show
to their satisfaction whether all tlie facts and
circumstances affecting the liability of the in-
strument to duty, or the amount of the duty
chargeable thereon, are fully and truly set
forth therein, and may refuse to proceed upon
any such application until such abstract and
evidence has been fiirnished accordingly.
Affidavit not to he iised otherwise. Person paying
full duty relieved of penalty, etc., for omission'\
■ to state tndy m instrument. — (2.) Provided that
no affidavit or statutory declaration made in
pursuance of this section shall be used against
any person making the same in any proceeding
whatever, except in an inquiry as to the duty
with which the instrument to which it relates
is chargeable; and every person by whom any
such affidavit or declaration is made shall, on
payment of the full duty with which the in-
strument to which it relates is chargeable, be
relieved from any penalty, forfeiture, or dis
ability he may have incurred by reason of the
omission to state truly in such instrument any
of the facts or circumstances aforesaid.
(See Note o.)
DENOTING STAMP.
Duplicates {§ 93). — Coxvey^\js-ce on Sale (§ 76). ■
— Settlement (§ 126), etc. § 14. Where the
duty with which an instrument is chargeable 1
depends in anj' manner upon the dutj' paidj
upon another instrument, the jjayment of such:
last-mentioned dutj' shall, if application bej
made to the Commissioners for that purpose, i
and on production of both the instruments, be!
denoted in such manner as the Commissioners]
think fit upon such first-mentioned instrument.
(See Note b.) \
LICENCE TO SELL STAMPS.
Person selling stamps must have a licence from
the Commissioners of Inland Eevenue. Licence
to specify Chi-istian name and surname andj
place of abode, and specify shop or shops where :
a. Instruments are received for adjudication at
the Solicitor's Office, Inland Revenue Office, Edin-;
burgb, on the same conditions as to duty and
penalty as instruments to be stamped merely. The
schedule (the duty to be impressed not being in-
serted), the instniment after execution, and an
abstract giving the substance of the provisions,
particularly dat"S and sums, and a reference to ttie
part of the deed on which each commences, are to
be left at the Solicitor's Office, No. 5, on Mondays
and Wednesdays, between 10 and 12 o'clock. Be-
tween 10 and 12 o'clock on Thursday following, a
pei'son, who can give explanation, must call on the
Assistant Solicitor, No. 6; and he should be pre-
pared to pay the proper duly, and penalty, if anj-,
to the Cashier, No. 3, Lobby.
h. Instruments requiring to be impressed with
the denoting stamp to render them valid, may be
lodged at the Solicitor's Office, No. 5 Inland Ee-
venue, Edinburgh, between 10 and 12 o'clock on
Monday and Wednesday. The principal instru-
ment, as well as the subordinate instrument, must
be lodged, and both must appear to be properly
stamped.
stamps are to be sold. ^ Bond to be granted,
Not to sell but at shops licensed, and not |
hawk (33 & 34 Vict. c. 98, § 5, 0, 7, 8, 9, 10,
11). Persons in the employment of the Post
Office to sell postage stamps without licence,
and carry them about for sale {ib. § 12).
DISCOUNT ON THE PUECHASE OF
STAMPS.
Upon the sale of stamps such discount shall be
allowed to the purchaser thereof as the Com-
missioners of lier Majesty's Treasury shall
direct (33 & 34 Vict. c. 98, § 13).
The Treasury have authorized the continuance
of the same allowances of discount as those
granted under former Acts, viz. : —
Purchasers of stamps (except receipt, labels for
medicines, newf papers, and postage stamps) at
London, Edinburgh, orDublin,under the value
of =£ 1 each, but to t he value of £30 or aipwards
in whole, are allowed discount at the rate of ■:
30s. per cent. (12 & 13 Vict. c. 80.) The like i
discount is allowed to any person lodging at
Edinburgh, paper or forms containing printed
matter only, to bo impressed with stamp duties
under the value of £10 each, but to the value
of £30 or upwards in whole.
To persons who at one time shall produce at
the office of Inland Eevenue in London, Edin-
burgh, or Dublin, paper to be stamped with, or
shall purcliase at the office in London, Edin-
burgh, or Dublin, stamps to the amount of £2
or upwards, or of any distributor or sub-dis-
tributor of stamps at any place not within the
distance of ten miles from the said offices re-
spectively, stamps to the amount of £1 or up-
wards, denoting any rate of duty not exceeding
Is. on Bills of Exchange, Drafts or Orders, or
Promissory Notes, or Stamps, for denoting the
duty of one penny on any instrument or docu-
ment whatever (except postage stamps and
customs stamps), an allowance shall be made
of tenpence for eveiy 20s. of the amount of the
duties denoted by such stamps. (23 & 24 Vict.
c. Ill, § 3.) Anj' person selling such stamps
shall not make any charge for the paper
whereon the same are impressed. Penalty for
doing so, or demanding or receiving a greater
price or sum than the amount of the stamp-
duty, £10. {lb. § 25.)
EXCHANGING SPOILED STAMPS.
Stamp Duties Management Act, 1870 (33 & 34
Vict. c. 98).
Allowance for Spoiled Stnmps.-^^ 14. The Com-
missioners may make regulations regarding allow-
ance for stamps spoiled in the following cases,
viz. : —
Instruments not executed. — (1.) Inadvertently and
undesignedly spoiled, obliterated, or by any
means rendered unfit for the purpose intended:
Adhesive Stamps — (2.) Any never used nor affixed
to any material, but inadvertently and unde-
signedly spoiled or rendered unfit for use:
Bills and N'otes. — (3.) Signed by the drawer, but
not delivered out of his hands to the payee, or
any person on his behalf, or deposited with
any person as a security for the paj-ment of
money, or in any way negotiated, issued, or
put in circulation, or made use of in any other
manner whatever, and which being a bill has
not been accepted by the drawee, and does not
bear anj- signature intended as or for the ac-
ceptance :