Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1870-1871

636
STAMP DUTIES, ETC.
Table of Pkogkessr-e Duty on Words.
f 2,160 — leading stamp.
3,240 ... and
4,320 ... and
5,400 ... and
6,480 ... and
7,560 ... and
8,640 ... and
9,720 ... and
10,800 ... and
11,880 ... and
12,960 ... and 10
14,040 ... and 11
1 prog.
2 ...
3 ...
4 ...
5 ...
6 ...
8 '.".'.
9 ...
1,080
2,160
3,240
4,320
5,400
i3,480
7,560 "
S,640
9,720
10,800
11,880
12,960^
and so on.
Pkobhssory Note. See under Bill.
Peotest. — Of bill or note where the Stamp duty on
the bill or note does not exceed Is. — The same
duty as on the bill or note.
Of any other bill or note, and Protest of any
other kind, Is.
And for every sheet of paper after the first, Is.
(24 & 25 Vict. c. 91, § 25.)
Proxy. See Letters of Attorney.
Hecelpts for money amounting to £2 or upwards.
Id.
The following provisions as to what shall be
deemed a receipt, and the exemjotions from
receipt duty by 55 Geo. ni. c. 184, are stUl in
force.
Any note, memorandum, or writing whatever,
given upon the payment of money, whether
signed or not, shall be a receipt if it shall im-
port or signify that any sum of money, debt,
or demand, or any jDart thereof amounting to
£2 or upwards, lias been jDaid or settled ; and
like documents given upon payment by bills,
drafts, promissory notes, or other securities for
money, are also receipts.
According to decisions, a simple acknowledgment
of a sum of money in loan, or of the correct-
ness of a debt, or of a deposit of money is not
liable to Stamp duty, either as a receipt or pro-
missory note.
Among the exemptions from receipt duty are —
' Receipts written on promissorij notes, bills, drafts,
or orders for the payment of money, duly stamped.
Receipts written on any bond, mortgage, or other
security, or any conveyance, deed, or instrument
whatever, duly stamped, acknowledging the receipt
of the consideration money therein expressed, or
the receipt of any jjrincipal money, interest, or
annuity thereby secured.
The exemption of letters by the general post acknow-
ledging the safe arrived of any hills of exchange,
promissory notes, or other securities for money,
is repealed by 17 ^- 18 Vict. c. 83, § 13.
^Stamps may be impressed or affixed. Where
adhesive stamps are affixed, the granter is
required to cancel the stamps by writing,
stamping, or impressing in inlj, his name or
initials on them. Penalty for omission, £10.
Penalty for removing adhesive stamps, or using
them a second time, or doing any fraudulent
act to defraud of duty, £20. (16 & 17 Vict. c.
59, § 3, 4, and 5 ; 24 & 25 Vict. c. 91, § 33.)]
Eegistkring of Deeds. See under Deeds.
Eelinqulshment of Supeuiority, Deed of. See
Deed.
Eesignation. — Principal or original instrument of
resignation, or service, or cognition of heirs,
or charter, or sasine of any houses, lands, or
other heritable subjects holding burgage ; also
instrument of resignation of lands, etc. not
held burgage, 5s. Progressive duty, 5s.
See Charter for Writ of Kesigxation.
Saslne. — Instrument of sasine given on any char-
ter, precept of dare constat, or precept from
Chancery, or on anj' wadset, heritable bond,
disposition, appraising, adjudication of any
heritable subjects not of bm-gage tenure, 5s.
Progressive duty, 5s.
Note.- — An instrument of sasine proceeding on
two precepts, even although in one disposition,
is liable to two duties of 5s.
The instrument, under the hands of a N.-P., in
favour of an heir or disponee of a creditor in
an heritable security — Form No. 3, 8 & 9 Vict,
c. 31 ; the notarial instrument, § 1 ; the notarial
instniraents under the Titles to Land Acts, 21
& 22 Vict. c. 76, and 23 & 24 Vict. c. 143, arc
liable to Notarial Act duty only.
Schedule or Invextoey of heritage or moveables,
or containing the terms of any proposed sale,
lease, etc., or regulations for the cultivation
and management of any farm, etc., separate
from and referred to in lease, bond, deed,
agreement, etc., chargeable with any Stamp
duty not exceeding 10s. — The same duty as
shall be chargeable on such lease, bond, agree-
ment, etc. ; and where referred to in such,
chargeable with a duty exceeding 10s. — 10s.
Progressive duty, 10s.
Scrip Certificate, after 4th August 1853. — The
duty of Id. imposed by 16 & 17 Vict. c. 63, § 8,
repealed after 12th August 1867. (30 & 31
Vict. c. 90, § 22.)
SCEIP. — Letter of allotment of any share of any
company, or in respect of any loan raised or
proposed to be raised by any such company,
or letter of allotment issued or delivered in the
United Kingdom of any share of any foreign
or colonial company, or proposed company, or
in respect of any loan raised, or proposed to
be raised, by or on behalf of any foreign or
colonial government, state, company, or corpo-
ration ; including letter of renunciation or
other document having the effect of a letter of
allotment in favour of any person Id.
ScEip Certificate or other Document entitling
any person to become the proprietor of any
share of any company or proposed company,
or scrip certificate or other document issued or
delivered in the United Kingdom entitling any
jierson to become the proj)rietor of any share
of any foreign or colonial company or pro-
posed company Id.
ScEiP or other document denoting or intended to
denote the right of any person as a subscriber
in respect of any loan i-aised or proposed to be
raised by any company, or any scrip or other
document issued or delivered in the United
Kingdom, denoting or intended to denote the
right of any person as a subscriber in respect
of anj' loan raised or proposed to be raised by
or on behalf of any foreign or colonial govern-
ment, state, company, or corporation Id.
[If a person sign, grant, issue, or deliver letter
of allotment or scrip certificate, before the
same shall be duly stamped, to forfeit £20.
(30 & 31 Vict. c. 90, § 21.) The stamp appH-
cable is the impressed stamp, not adhesive.^
(16 and 17 Vict. c. 63.)
Settlement. — Anj' deed or instrament, whether
voluntary or gratuitous, or upon anj- considera-
tion other than a bona fide pecuniary conside-
ration, whereby any definite and certain prin-
cipal sum or sums of money, or any definite and
certain shares in any stocks or funds, shall be
settled or agreed to be settled ujion or for the
benefit of any person or persons, either in pos-
session or reversion, either absolutely, or for
life or other partial interest, or in any other