Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1875-1876

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STAMP DUTIES, ETC.
CONVEYANCING AND LAND TRANSFER (SCOTLAND)
ACT, 37 AND 38 Vict. c. 94, STAMP DUTIES ON
INSTRUMENTS, FORMS IN SCHEDULES TO ACT.
Sch. A. Notice to superior on change of owner-
ship. — Not liable to stamp duty.
Sch. 0. Minute for effecting consolidation of
lands. — Dted stamp duty, 10s.
Sch. D. Memorandum of allocation of feu-dutj-.
— Deed stamp duty., \0s.
Sch. F. Discharge of casualties. — Conveyance on
sale stamp duty.
Sch. G. Memorandum constituting a feu -duty,
or additional feu-duty, where the superior has
elected to have the redemption money of a casualty
converted into an annual sum. — Stamp duty, §72(2)
3.S and 34 Vict. c. 97: Conveyance on sale duty on
the total amount which will or may he payable during
the period of 20 years next after the day of the date
of the instrument.
See § 24 of 37 and 38 Vict. c. 04, where the
casualty is converted into feu-duty at the
constitution of the feu right.
Sch. I. Docquet where granter of deed cannot
write. — Does not appear liable to stamp duty.
Sch. L. No. 1. Certificate hy N.P. where lands
are sold under heritable security, and no surplus
emerges.
No. 2. Certificate by N.P. where lands have been
redeemed of heritable security, but discharges
cannot be obtained.
Notarial instruments fbr registration in Register
of Sasines, stamp duty,, 5s.
Sch M. Assignation of right of relief, etc., § 50,
37 and 38 Vict. c. 94. — Deed stamp duty, 10s.
Sch. N. Instrument by N.P. in favour of a
general disponee or assignee in right of a heritable
security.
Notarial instrument for registration in Register of
Sasines, stamp duty, hs.
STAMP AND LEGACY DUTIES, ETC.
The following is a list of Stamp Duties according to the schedule of the Act 33 and 34 Vict. c. 97
(amended by 34"Vict. c. 4, 34 and 35 Vict. c. 10.3. and 35 and 36 Vict. c. 20), with the Duty on Policies
of Insurance, Letters Patent, Patent Medicine, and Plate, and Inveutory, Legacy, and Succession Duties,
which remain under the former Acts. Generally, the items are given in the words of the schedule.
New matter is put within brackets. When the sections are merely cited -nathout the Act, they are the
sections of 33 and 34 Vict. c. 97. All items in the schedule of the Act relating solely to England and
Ireland are excluded. In the same session were passed the Acts 33 aud 34 Vict. c. 98, Stamp Duties
Management, and 33 and 34 Vict. c. 99, repealing certain enactments relating to the Stamp Duties.
The Duties came into operation on the 1st January 1871.
The exemptions in other Acts in force are preserved (§ 3).
The attention of the public may be directed to are liable to same duties as instruments relating to
the following matters: — I the property of the subject. — § 5.
1. The general deed duty, or duty on a deed, not | 9. Instruments are to be so stamped that the
otherwise charged, is reduced to 10s. i stamp may appear on the face of the instrument,
2. Progressive duty on words is not imposed. j and cannot be applied to any other instrument
5. Provisions are made for charging ad valorem \ written upou the same piece of material. — § 7 (1.)
duty on conveyances in respect of periodical pay- Everj' iustrumeut on the same piece of material is
ments or annuities. — §
4. An agreement for a lease for a term not ex-
ceeding 35 years is to be charged with the lease
duty.— § 96.
5. An instrument chargeable as a lease in con-
sideration, in whole or in part, of produce or other
goods —
Where it is stipulated that the value shall amount
to be separately stamped. — § 7 (2.)
10. Instruments relating to several distinct
matters are to be separately stamped in respect of
each. — § 8 (I.) An instrument liable to ad valorem,
duty, if made for any other valuable consideration,
is to be charged in respect of it as if it were a
separate instrument for such. — § 8 (2.)
11. An appropriated stamp (by word on the face
to or not exceed a given sum, ad valorem lease iof it) cannot be used for an instrument of another
duty on such sum. | description. — § 9 (1.) An instrument of the de-
A statement in the lease in regard to the value j scription to wljich a stamp is a|jpropriated is not to
of such produce or goods to be conclusive as i be duly stamped unless stamped with the stamp
to stamp duty, unless and until shown to be
incorrect. — § 97.
6. A notarial instrument is liable to the same
duty as an instrument of seisin — to wit, 5s.
7. Any instrument specifically charged by any
previous Act with the duty of 35s., is chargeable
with the duty of IGs. — § 4.
8. Instruments relating to the property of the
appropriated to it. — § 9 (2.)
12. All the facts and circumstances affecting the
liabilitj' of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth.
If not, penalty on person who executes and on
person concerned in the preparation, £10. — § 10.
13. Instrument chargeable with ad valorem duty
in respect of money in loreign or colonial currency,
Crown,andto the private property of the sovereign, the duty to be calculated on the value in Britisb