Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1852-1853

STAMP DUTIES, ETC.
xvn
ferent times, — the same duty as on a promissory-
note, payable in less than two months after date,
of a sum equal to the whole amount of the money
to be paid.
BiUs of Exchange (Foreign) drawn in sets — for
each set, where the sum made payable shall
not exceed £100 . . . .£016
Exc. £100 and not exceeding £200 3
200 ... 500 4
500 ... 1000 5
1000 ... 2000 7 6
2000 ... 3000 10
SOOO . . . . 15
Drawn singly, same as Inland Bills.
Bill of Lading, . . . 6
Bonds.
§ Bond (personal) given for any certain sum of
money not exceeding £50 £0 13
Exceed. £50 and not exceed. 100 2 6
100 ... 150 3 9
150 ... 200 5
200 ... 250 6 3
250 ... 300 7 6
And -where the same shall exceed £300, then for
every £100, and also for any fractional part of
£100, 2s. 6d.
§ Bond as security for moneys to be thereafter lent,
advanced, or paid, or whicn may become due
upon accoimt- current, together witn any sum
already advancea or due, or without, as the
case m.ay be —
Where the money secured, or to be ultimately
recoverable thereupon, shall be limited not to
exceed a given sum — the same duty as on a bond
for such limited sum.
And where uncertain, and without any limit, the
same dutj' as on a bond for a sum equal to the
amount of the penalty of such bond.
And where there shall be no penalty in the bond,
such bond shall De available for such an a;ic.ount
only as ttie ad valorem duty denoted uy any
stamps thereon will extend to cover.
§7Jt)?i(i (personal) given as a security for the transfer
or retransfer of any share in any of the Govern-
ment or Parliamentary Stocks or Funds, or in
the Stock and Funds of the Banks of England or
Ireland, or of the East India Company, or of
any other company or corporation — the same
ad valorem duty as on a bond for a sum of
money equal to the value of the stock or fund
secured, according to the average price thereof
on the day of the date of the bond, or on either
of the ten days preceding ; or if there shall not
have been any known sale on any of such days,
then on the latest day preceding on which there
shall have been a known sale.
§ Bond (personal) given as a security for the pay-
ment of any sum of money, or for the transfer
or retransfer of any share in any of said stocks
or funds which shall be secured also by a mort-
gage or wadset, or other instrument charged
with, and which shall have paid the same duty
as a mortgage or wadset, or for the performance
of covenants contained in such mortgage or other
instrument, or for both those purposes, provided
such mortgage, wadset, or other instrument
shall bear even date with, and be referred to in
such bond —
Where the sum of money or the value of the stock
or funds secured siiall not exceed £800 — the
same ad valorem duty as on a mortgage or
wadset for securing the like amount or value.
Exceeding £800, £1.
%Bond (personal or heritable) given as an addi-
tional or further security for the payment of any
sum or sums of money, or for the transfer or
retransfer of any share in any of the stocks or
funds before mentioned, previously secured by a
bond, mortgage, or other security therein re-
ferred to, and which shall have paid the proper
ad valorem duty on bonds or mortgages im-
posed by law at the date thereof —
Where the sum of money or the value of the stock
or funds secured shall not exceed £1400 — the
same ad valorem duty as on a bond or mort-
gage for securing the like sum or value.
Where said sum shall exceed £1400, £1, 15s.
§ Bond. — Transfer or assignment disposition or
assignation of any such bond as aforesaid, and
which sliall have paid the proper ad valorem
duty on bonds —
Where the principal money or stock secured by the
bond shall not exceed in amount or value in
whole the sum of £1400 — the same duty as on a
bond for the total amount or value of such prin-
cipal money or stock.
And in every other case such transfer, assign-
ment, disposition, or assignation, shall be
chargeable with the duty of £1, 15s.
§ Bmd (personal or heritable) given as the only or
principal security for the payment of any annuity
upon the original creation and sale thereof —
the same ad valorem duty as on a conveyance
upon sale in consideration of the sum or value
given or agreed to be given for the purchase of
such annuity.
%Bond (personal) given as a collateral or auxiliary
security for the payment of any annuity upon
the original creation and sale thereof, where the
same shall be granted or conveyed or secured
by any other deed or instrument liable to and
charged with the ad valorem duty imposed by
law or conveyance upon the sale of any pro-
perty —
Where such ad valorem duty shall not exceed 208.,
such bond shall be chargeable with a stamp-
duty of equal amount therewith.
And where such exceeds 20s., £1.
%Bond (personal or heritable) given as a security
for the payment of any annuity (except upon the
original creation and sale thereof), or of any sum
or sums of money at stated periods (not being in-
terest for any principal sum, nor rent reserved
or payable upon any lease or tack), for any
definite and certain term, so that the total
amount of the money to be paid can be previ-
ously ascertained — the same ad valorem duty as
on a bond of the like nature for the payment of
a sum of money equal to such total amount.
§ Bond (personal or heritable) given as a security
for the payment of any annuity (except as afore-
said), or of any sum or sums of money at stated
periods (not being intei-est for any principal
sum, nor rent reserved or payable upon any
lease or tack), for the term of life or any other