Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1872-1873

STAMP DUTIES, ETC.
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of application to tLe commissioners with re-
ference to any instrument, the commissioners
may 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 the facts and
cii'cumstances 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 maj' refuse to proceed upon
any such application until such abstract and
evidence has been furnished accordingly.
Affidavit not to he used oiherioise. Person paying
full duty reliered of penalty, etc., for omisgion
to state truly in 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 a.)
DENOTING STAMP.
Duplicates (§ 93). — Coxveya^xe on Sale (§ 76).
— SETTLEitENT § (126), etc. § 14. Where the
duty with which an instrument is chargeable
depends in any manner upon the duty paid
upon another instrument, the payment of such
last-mentioned duty shall, if application be
made to the commissioners for that purpose,
and on production of both the instruments, be
denoted in such manner as the commissioners
think fit upon such first-mentioned instrument.
(See Note 6.)
LICENCE TO SELL STAMPS.
Person selling stamps must have a licence from
the Commissioners of Inland Pievenue. Licence
to specify Christian name and surname and
place of abode, and specify shop or shops where
a. Instruments are received for adjudication at
the Solicitor's Office, Inland Revenue Office, Edin-
burgh, 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 instrument after execution, and an
abstract giving the substance of the provisions,
particularly dates and sums, and a reference to the
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
person, who can give explanation, must call on the
Assistant SoUcitor. No. 6 ; and he should be pre-
pared to pay the proper duty, and penalty, if any,
to the Cashier, No. 3, Lobby.
b. Instruments requiring to be impressed with
the denoting stamp to render them valid, may be
lodged at the Solicitor's Office, No. 5 Inland Re-
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. Loud to be granted.
Not to sell but at shops licensed, and not
hawk (33 & 3-1 Vict. c. 98, § 5, 6, 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 Qib. § 12).
DISCOUNT ON THE PURCHASE OF
STAMPS.
Upon the sale of stamps such discount shall be
allowed to the purchaser thereof as the Com-
missioners of Her Majesty's Treasury shall
direct (33 & 34 Vict. c. 98, § 1.3).
The Treasury have authorized the following
rates of discount, viz. : —
Purchasers of stamps (except receipt, labels for
medicines, newspapers, and postage stamps) at
London, Edinburgh, or Dublin, under the value
of £10 each, but to the value of £30 or upwards
in whole, are allowed discount at the rate of
30s. per cent. (12 & 13 Vict. c. 80.) The like
discount is allowed to any person lodging, at
Edinburgh, paper or forms containing printed
matter only, to be 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 Revenite in London, Edin-
burgh, or Dublin, paper to be stamped with, or
shall purchase at the office in London, Edin-
bui'gh, 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 A'^otes, or Stamps, for denoting the
duty of one penny on any instrument or docu-
ment whatever (except postage stam^js and
customs stamps), an allo^vance shall be made
of tenpence for every 20s. of the amount of the
duties denoted by such stamps. (23 & 24 Vict.
c. Ill, § 3.) Any 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.)
Pm-chasers of postage stamps, comprising all or
any kinds (except post cards in sheets), at the
Office of Inland. Revenue at London, Edin-
burgh, or Dublin, or at the office of any dis-
tributor (except Glasgow) or sub-distributor
of stamps, to the amount of £10 or upwards,
at one time, are allowed discount at the rate
of one per cent. The like discount is allowed
on forms lodged, at one time, at London, Edin-
biu-gh, or Dublin, to be stamped to the amount
of £10 or upwards. A discount of 4s. is allowed
on each half ream of post cards in sheets, the
duty on which amounts to £21.
EXCHANGING SPOILED STAMPS.
Stamp Duties Management Act, 1870 (33 & 34
Vict. c. 98).
Allowance for Spoiled Stamps. — § 14. The com-
missioners may make regulations regarding allow-
ance for stamps spoiled in the foUowing 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