Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1883-1884

708
STAMP DUTIES, ETC.
(3.) Issued or delivered in the United Kingdom,
of any share of any foreign or colonial com-
pany or proposed company, or in respect of
any loan raised or proposed to be raised by
or on behalf of any foreign or colonial state,
government, municipal body, corporation, or
company Id.
And Scrip Certificate, Scrip, or other docu-
ment :
(1.) Entitling any person to become the pro-
prietor of any share of any company or pro-
posed company Id.
(2.) Issued or delivered in the United Kingdom,
and entitling any pei'son to become the pro-
prietor of any share of any foreign or colonial
company or proposed company Id.
(3.) Denoting, or intended to denote, the right of
any person as a subscriber in respect of any
loan raised or proposed to be raised by any
company or proposed company, or by any
municipal body or corporation Id.
(4.) Issued or delivered in the United Kingdom,
and danoting, or intended to denote, the right
of any person as a subscriber in respect of any
loan raised or proposed to be raised by, or on
behalf of, any foreign or colonial state, govern-
ment, municipal body, corporation, or com-
pany Id.
(See Note a.)
Letter or Power of Attorney, or Comsiission,
Factory, Mandate, or other instmment in
the nature thereof :
(1.) For the sole purpose of appointing or autho-
rizing a proxy to vote at any one meeting at
which votes may be given by proxy, whether
the number of persons named in such instru-
ment be one or more (34 Vict. c. 4, § 4) Id.
(2.) By any petty officer, seaman, marine, or
soldier serving as a marine, or by the executors
or administrators of any such person, for re-
ceiving prize-money or wages Is.
(3.) For the receipt of the dividends or interest
of any stock :
Where made for the receipt of one payment
only Is.
In any other case 5s.
(4.) For the receipt of any sum of money, or any
bill of exchange or promissory note for any
sum of money not exceeding £20, or anj'
periodical payments not exceeding the annual
sum of £10 (not being hereinbefore charged) 5s.
(5.) For the sale, transfer, or acceptance of any
exceeding three, and no lease for a term absolute
not exceeding twenty-one years, gi-anted by an
ecclesiastical corporation aggregate or sole, is to
be charged with any higher duty than 3os.
Lease under ' Trinity College (Dublin), etc., Act,
1851.' — (4.) No lease for a definite term exceeding
thii-ty-five years granted under the ' Trinity Col-
lege (Dublin) Leasing and Perpetuity Act, 1851,' is
to be charged with any higher duty than would
have been chargeable thereon if it had been a lease
for a definite term not exceeding thirty-five years.
a. As TO Letters of Allotment, Scrip
Certificates, and Scrip.
§ 101. Every person who executes, grants, issues,
or delivers out any document chargeable with duty
as a letter of allotment, letter of renunciation, or
scrip certificate, or as scrip, before the same is
duly stamped, shall forfeit the sum of £20. [The
duty of one penny on a letter of renunciation may
be denoted by an adhesive stamp which is to be
cancelled by the person by whom the letter of
renunciation is executed, 43 and 44 Vict. c. 20
§ 56.]
of the Government or Parliamentary stocks or
funds :
Where the value of such stocks or funds does not
exceed £20 5s.
In any other case 10s.
(6.) Of any kind whatsoever not hereinbefore de-
scribed 10s.
ExemjUions. — (1.) Letter or power of attorney
for the receipt of dividends of any definite and
certain share of the Government or Parlia-
mentary stocks or funds producing a yearly
dividend of less than £3. (2.) Letter or
power of attorney or proxj' filed in the Court
of Probate in England or Ireland, or in any
ecclesiastical court. (3.) Letter or power of
attorney for voting on any election of directors
of the East India Company.
Heritors' mandates to vote and act at parochial
boards are exempt. (8 & 9 Vict. c. 83, § 22.)
Voting Paper. — Any instrument for the purpose
of voting by any person entitled to vote at any
meeting Id.
(See Note 6.)
Letters of Marque and Eeprisal £5
Letters Patent. See Grant.
Letter of Eeversion in Scotland. See Mort-
gage, etc., and § 105, which defines 'Moi-tgage.'
Licences, Attorneys'. See Certificate. Annual
licence to bankers issuing notes, £30 (55 Geo.
III. c. 184) ; superintendents of private lunatic
asylums (20 and 21 Vict. c. 71, § 28), for periods
not exceeding thirteen months 10s.
Licence under the seal of any archbishop, bishop,
chancellor, or other ordinarj', or b}' any eccle-
siastical court in England or Ireland, or by any
presbytery or other ecclesiastical power in
Scotland :
(1, 2, 3, and 4.) Applicable to England and Ire-
land. (4) Bepealed, 41 Vict. c. 15, § 27.
b. As to Letters or Powers of Attorney and
Voting Papers.
§ 102 (1.) Every letter or power of attorney for
the purpose of appointing a proxy to vote at a
meeting, and every voting paper, hereby respec-
tively charged with the duty of Id., is to specify
the day upon which the meeting at which it is
intended to be used is to be held, and is to be avail-
able only at the meeting so specified, or any ad-
journment thereof.
(2.) The said duty of Id. may be denoted by an
adhesive stamp, which is to be cancelled by the
person by whom the instrument is executed.
(3.) Every person who makes or executes, or
votes or attempts to vote, under or by means of any
such letter or power of attorney or voting paper,
not being duly stamped, shall forfeit the sum of £50.
(4.) Every vote given or tendered under the
authority or by means of any such letter or power
of attorney or voting paper, not being duly stamped,
shall be absolutely null and void.
(5.) And no such letter or power of attorney or
voting paper shall on any pretence whatever be
stamped after the execution thereof bj' any person,
§ 103. A letter or power of attornej' for the sale,
transfer, or acceptance of any of the Government
or Parliamentary stocks or funds, duly stamped for
that purpose, is not to be charged with any fiu-ther
duty by reason of containing an authority for the
receipt of the dividends on the same stocks or fields. ,
§ 104. A writing under hand only containing an
order, request, or direction from the owner or pro-
prietor of any stock to any company or to any
officer of any company, or to any banker to pay
the dividends or interest arising from such stock
to any person therein named, is not chargeable
with duty as a letter or power of attorney.