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

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STAMP DUTIES, ETC.
tion it is comj)leted as a biudiug contract
(§ 66).
Contract Note. — Cancellatiou bj' person by wliom
first executed (§ 69).
Certified Copies or Extracts from Eegisters
of Births, etc. — Cancellation by person sign-
ing before be delivers tbe same out of his
hands (§ 80).
Delivery Orders and Warrant for Goods. —
Cancellation by the person by whom made
(§ 89).
Lease for any definite term less than a year of —
(1.) Dwelling-house, etc., at a rate not exceeding
the rate of XIO per annum.
(2.) Any furnished house or apartments, also a
duplicate of such instrument.
Cancellation by person by whom first executed
(§ 99).
Person who executes or prepares lease, the duty
on which may be denoted by adhesive stamp,
and which is not, at or before execution, dulj-
stamped, penalty £5 (§ 100, 1). Penalty not
incurred in respect of letters and con'osjiond-
ence (§ 100, 2).
Notarial Act aud Protest of a Bill or Promis-
sory Note. — Cancellation by notary (§ 116).
Policy of Insurance on Life, and compensation
for accident. — Cancellation by person who first
executes (§ 119).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(102, 2).
Eeceipt. — Cancellation by person who gives
(§ 121).
Kequest to Purser or Officer of Mining Com-
pany' on cost book system to enter or register
transfer of share or part of share on notice of
such transfer. Cancellation by i^erson who
writes (§ 128).
General Direction as to the Cancellation
of Adhesive Stamps.
§ 24 (1.) An instrument, the duty upon which
is required, or permitted by law, to be denoted
by an adhesive stamp, is not to be deemed
duly stamped with an adhesive stamp unless
the person required by law to cancel such ad-
hesive stamp cancels the same by writing on
or across the stamp his name or initials, or the
name or initials of his firm, together with the
true date of his so writing, so that the stamp
may be effectually cancelled, and rendered in-
capable of being used for any other instrument,
or unless it is otherwise proved that the stamp
appearing on the instrument was afiixed thereto
at the pi-oper time.
Penal/y for neglect or refusal, £10. — (2.) Every
person who, being required by law to cancel
an adhesive stamp, wilfully neglects or refuses
duly and effectually to do so in manner afore-
said, shall forfeit the sum of £10.
Penalty for frauds in relation to adhesive stamps,
or to any duty, £50.— § 25. Any person who —
(1.) Praudulently removes or causes to be re-
moved from any instrument any adhesive
stamp, or affixes any adhesive stamp which
has been so removed to any other instrument
with intent that such stamp may be used
again ;
(2.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters
any instrument having thereon any adhesive
stamp which has to his knowledge been so
removed as aforesaid ;
(3.) Practises or is conceraed in any fraudulent
act, contrivance, or device not specially pro-
vided for, with intent to defraud Her Majesty,
her heirs or successors, of any duty ;
shall forfeit, over and above any other penalty to
which he may be liable, the sum of £50.
Every person who by writing defaces any ad-
hesive stamp before it is used, penalty £5.
Commissioners may authorize writing on ad-
hesive stamp for identification (33 and 34 Vict,
c. 98, § 25).
STAMPING INSTRUMENTS AFTER
EXECUTION.
Articles of Clerkship. — Duly stamped articles in
order to admission in inferior court may be
" stamped with duty to make up £60, and shall
then be sufiiciently stamped for admission into
Court of Session, etc. (§ 42).
With this exception, articles of clerkship are not
to be stamped after the expiration of six montbs
from the date, except on payment of the pen-
alties as follows : —
(1.) If brought to be stamped within one year
after date, £10.
(2.) If so brought after one year and within five
years after date ; for every year and also for
any additional part of a year elapsed since the
date, £10.
(3.) In every other case, £50 (§ 43).
Bills and Notes having an impressed stamp of
sufficient amount but improper denomination
may be stamped, if not then paj-able, penalty
£2 ; if payable, penalty £10. With these ex-
ceptions, not to be stamped after execution
(§ 53).
Charter-Party —
Within seven days after first execution, penalty
4s. 6d.
After seven days, and within a month, penalty
£10.
In any other case, cannot be stamped (§ 68).
If executed abroad, any party to it may, within
ten days after receipt in United Kingdom, affix
and cancel adhesive stamp (§ 67).
Attested Copies, or Extracts of or from — ■
(1.) An instiniment chargeable with duty ;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or
codicil ;
-(4.) Letters of administration, or a confirmation
of a testament ;
may be stamped within fourteen days after the
date of the attestation or authentication, with-
out penalty (§ 19).
Foreign Securities. — The Board of Inland
Revenue may at any time, without reference
to date, allow them to be stamped without
penalty, upon being satisfied they were not
made or issued, and have not been transferred,
assigned, or negotiated, and no interest paid
on them, within the United Kingdom (§ 115)-
Policy of Insurance made or executed out of the
United Kingdom, but enforceable in the United
Kingdom, may be stamped within two months
after it has been first received in the United
Kingdom, without penalty (§ 117, 2).
Receipt may be stamped with impressed stamp—
1. Within fourteen days after given, penalty £5.
2. After fourteen days and within a month,
penalty £10.
In any other case, not to be stamped (§ 122).
Instruments as to which no express provision to
prohibit :