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

STAMP DUTIES, ETC.
709
(5.) For any other purpose (except a licence to
hold a perpetual curacy) £2
Exemptions. — (1 and 2.) Applicable to England
and Ireland. (3.) Licence for the purpose of
authorizing or enabling any person to preach
or exercise any other spiritual function, not
being a licence to hold the office of lecturer,
reader, or chaplain, and there being no salai-y
or emolument for or attached to the exercise of
the function for which such licence is granted.
Licence to use surname or arms. See Grant.
Licence and Eenewai, of Licence to keep
Eetreat under 'Habitual Drunkards Act, 1879,'
£5 ; and 10s. for every patient above 10 whom
it is intended to admit into Eetreat. (42 and
43 Vict. c. 19, § 14.)
[Mandate. See Letter of Attorney, and in
[ note to that entry, § 104.]
Marriage Contract. See Settlement.
Mortgage of any stock or marketable security —
For every £5000, and also for any fractional part
of £5000 of the amount secured (34 Vict. c. 4,
§5) 10s.
Mortgage, Bond, Debenture, Covenant, War-
rant of Attorney to confess and enter up
judgment, and Foreign Security of any kind,
excepting mortgage of stock or marketable se-
curity (see Note a.) :
(For duty on debenture stock or funded debt of
any company or corporation — see under Con-
veyance.)
(1.) Being the only or principal or primary secu-
rity for —
The payment or repayment of money not ex-
ceeding £25 £0 8
Exceeding £25 and not exceeding £50, 18
50 ... 100, 2 6
100 ... 150, 3 9
150 ... 200, 5
200 ... 250, 6 3
wr\ ... 250 ... 300, 7 6
■"' ... 300, for every £100, and also
^''' for any fractional part of £100 of such
amount 2 6
[ (2.) Being a collateral, auxiliary, or additional, or
substituted security, or by way of further assur-
ance for the above-mentioned purpose where the
principal or primary security is duly stamped,
— for every £100, and also for any fractional
part of £100, of the amount secured 6d.
(3.) Transfer, Assignment, Disposition, or
Assignation of any mortgage, bond, debenture,
covenant, or foreign security, or of any money
or stock secured by any such instrument, or
by any warrant of attorney to enter up judg-
ment, or by any judgment, — for every £100,
and also for any fractional part of £100, of the
amount transferred, assigned, or disponed. .6d.
And also where any further money is added to
the money already secured, the same duty as a
principal security for such further money.
(4.) Eeconveyance, Eelease, Discharge, Sur-
render, Eesurrender, Warrant to Vacate,
or Eenunciation of any such security as afore-
said, or of the benefit thereof, or of the money
thereby secured, — for every £100, and also
for any fractional part of £100, of the total
amount or value of the money at any time se-
cured, 6d. (See Note b.)
But no release or discharge of mortgage of
any stock or marketable security chargeable
with ad valorem duty, 34 Vict. c. 4, § 5.
Mutual, Disposition or Conveyance in Scotland.
See Exchange.
Notarial Act of any kind whatsoever (except a
protest of a bill of exchange or promissory
note, or any notarial instrument to be expeded
and recorded in any register of sasines), Is.
And see Protest and Seisin.
Order for the payment of money. See Bili^ of
Exchange, and § 48. (This section defines
' Bill of Exchange.')
Partition or Division. See Exchange.
a. Instruments chargeable with ad valorem duty
in. respect of money in foreign or colonial currency,
the duty to be calculated on the value in British
currency, according to the current rate of exchange
at the date of the instrument, § 11.
b. Interpretation of ' Mortgaged — § 105. The
term ' mortgage ' means a security by way of
mortgage for the payment of any definite and cer-
tain sum of money advanced or lent at the time, or
previously due and owing, or forborne to be paid,
being payable, or for the repayment of money to
be thereafter lent, advanced, or paid, or which may
become due upon an account-current, together with
any sum already advanced or due, or without, as
the case may be : And includes —
Conditional surrender by way of mortgage,
further charge, wadset, and heritable bond,
disposition, assignation, or tack in .security,
and eik to a reversion of or affecting any lands,
estate, or property, real or personal, heritable
or moveable, whatsoever :
Also any deed containing an obligation to infeft
any person in an annual rent, or in lands or
other heritable subjects in Scotland, under a
clause of reversion, but without any personal
bond or obligation therein contained for pay-
ment of the money or stock intended to be
secured :
Also any conveyance of any lands, estate, or
property whatsoever in trust to be sold or
otherwise converted into money, intended only
as a security, and redeemable before the sale
or other disposal thereof, either by express
stipulation or otherwise, except where such
conveyance is made for the benefit of creditors
generally, or for the benefit of creditors speci-
fied who accept the provision made for pay-
ment of their debts in full satisfaction thereof,
or who exceed five in number :
Also any defeazance, letter of reversion, back
bond, declaration, or other deed or writing for
defeating or making redeemable or explaining
or qualifying any conveyance, disposition, as-
signation, or tack of any lands, estate, or pro-
perty whatsoever, apparently absolute but in-
tended only as a security :
Also any agreement, contract, or bond accom-
panied with a dejjosit of title-deeds for making
a mortgage, wadset, or any such other security
or conveyance as aforesaid of any lands, estate,
or property comprised in such title-deeds, or
for pledging or charging the same as a security :
And also any deed whereby a real burden is de-
clared or created on lands or heritable subjects
in Scotland.
Security for stock to be charged as a sum equal to
value of it. — § 106. A security for the transfer or
retransfer of any stock is to be charged with the
same duty as a similar security for a sum of money
equal in amount to the value of such stock ; and a
transfer, assignment, disposition, or assignation of
any such security, and a reconveyance, release, dis-
charge, surrender, resiuTender, warrant to vacate,
or renunciation of any such securitj^, shall be
charged with the same duty as an instrument of
the same description relating to a sum of money
equal in amount to the value of such stock.