Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1882-1883

STAMP DUTIES, ETC.
701
drafts or orders — appointment of agent, or re-
vocation of such — any instrument or document
required in pursuance of Act 9 Geo. iv. c. 92
(see § 44) — copy transcript of rules (§ 5) — bonds
by treasurers and other officers (§ 7) — copy
register of births, baptisms, etc. — certificate,
declaration, or instrument as to purchase of
annuity — power of attorney authorizing the
receipt of annuity, and receipt for annuity
(3 and 4 Will. iv. c. 14, § 19) — bond to comp-
troller of national debt office (7 and 8 Vict.
c. 83, § 17)— award by barrister under Acts
(§ 14). Inventory Duty.— Depositors not
exceeding ,£50, exclusive of interest, dying,
and if probate, or letters of administration, is
not produced, or if notice in writing of will or
intention to take out letters of administration
within one month of death be not given, and
in the latter case, unless will proved, or letters
of administration taken out within two months,
bank may pay to persons appearing to be the
widow, or entitled to effects, according to
statute of distribution, or according to the
rules of Savings Banks Act, 26 and 27 Vict. c.
87, § 45. ' Persons ' and ' probate and letters
of administration ' in this section to mean in
Scotland next of kin and confirmation (§ 47).
Schools. — The conveyance of land aud heritages
for the foundation and endowment of ad-
ditional schools in Scotland (1 and 2 Vict. c.
87, § 5). Disposition or deed of conveyance
for the transference of existing schools to
school board, exempted from stamp duty (35
and 36 Vict. c. 62, § 39).
Telegraph. — All deeds for the purposes of the
Telegraph Act 1868, and Act 1869 (32 and
33 Vict. c. 73, § 22).
War. See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement
thereon (29 and 30 Vict. c. 82, § 9).
Woods and Buildings. — Deed, bond, discharge,
receipt,, or other instrument by or to the Com-
missioners for the purposes of the New-
General Post-Office (Edinburgh) Act (21 and
22 Vict. c. 40, § 21).
Woods and Forests. — Memorandum, contract, or
agreement and deed, receipt or other instrument
for the sale, purchase, or exchange of any
estates, manors, etc., under the Act— grant,
lease, contract, agreement — appointment of
officers — certificate for gamekeeper — bond by
or for receiver (10 Geo. iv. c. 50, § 77).
[By 3 and 4 Gul. iv. c. 69, § 3, the direc-
tions, clauses, matters, things, powers, and
authorities in 10 Geo. iv. c. 50, relating to tho
selling, leasing, exchanging, and general ad-
ministration of the land revenues of the
Crown in England, and all the powers, pro-
visions, and authorities given in the said Act
to the Commissioners of Her Majesty's Woods,
shall apply, in so far as applicable, as if con-
tained in the Act 3 and 4 Gul. iv, or as if the
land revenues in Scotland had been included in
the Act 10 Geo. iv. The Act 14 and 15 Vict. c.
42, separated the Commissioners of Works and
Public Buildings from the Commissioners of
Woods and Forests and Land Pievenues.]
INVENTORY DUTY.
Abstract of the Eates of Inventory Duty.
Inventories to be exhibited and recorded on or after 1st June 1881, 44 Vict. c. 12. [For
duties previously payable, see 55 Geo. in. c. 184 (Schedule, Part in.), 22 and 23 Vict. c. 36,
§ 1, 27 and 28 Vict. c. 56, § 5, and 43 Vict. c. 14.J
Note. — Additional inventory where former duly stamped inventory exhibited and recorded prior
to 1st June 1881 to be chargeable with the stamp duty it would have been chargeable with if
44 Vict. c. 12 had not been passed. By 16 and 17 Vict. c. 59, § 8, an additional inventory shall be
chargeable only with such amount of stamp duty as, together with the stamp duty charged upon the
former duly stamped inventory of the estate and effects of the same deceased person, shall make up
the full amount of stamp duty in respect of the total amount of all the estate and effects of the
deceased specified in the said additional and any such former inventory.
Exemptions. — Inventory of the estate of any common seaman or soldier dying in service.
Additional inventory when the duty on the whole estate does not exceed that already paid on the
former inventory.
Property liable to the Duty. — Generally — All
personal property (heritable securities are per-
sonal property which include bonds of annual
rent and bonds of annuity and real burdens on
land, but not securities by absolute disposition
qualified by back bond) belonging to the
deceased in the United Kingdom, heritable
securities, and bonds excluding executors, and
also money secured by ex facie absolute disposi-
tions. (48 Geo. hi. c. 149, § 38, etc. ; 55 Geo.
in. c. 184, Schedule, Part in. ; 21 & 22 Vict.
c. 56, §§ 9, 12, 13, etc. ; and 16 & 17 Vict. c. 59,
§ 8; 31 & 32 Vict. c. 101, §§ 3 and 117; 37 &
38 Vict. c. 94, § 30 ; and 23 & 24 Vict. c. 80.)
Personal Property — Absolute power of disposal. —
Personal estate which a person dying after 3d
April 1860 shall have disposed of by wilK
under any authority enabling such person to
dispose of the same as he shall think fit, shall
be deemed personal or moveable estate of the
person so dying, for the purpose of payment of
inventory, probate, or administration duty.
(23 Vict. c. 15, § 4.X
Indian Promissory Notes — Ships. — Indian Govern-
ment promissory notes and certificates issued,
or stock in lieu thereof, being assets of a de-
ceased person, the interest of which shall be
payable in London, registered iu London, or
enlaced in India for the purpose of such re-
gistration, before the death of the owner ; also
Indian Government promissory notes with
coupons attached, in the same circumstances
as to registration, and certificates issued, or
stock created in lieu thereof, shall be per-
sonal estate and bona notabilia in England
of the deceased person (23 Vict. c. 5, § 1) :
Also any ship, or any share of a ship, be-
longing to a deceased person, registered in
any port in the United Kingdom, notwith-
standing such ship at the time of the death
may have been at sea, or elsewhere out of the
United Kingdom, shall be deemed to be at
the port at which she may be registered (27 &
28 Vict. c. 56), and liable to inventory, probate,
or administration duty.
Specialty Debts.— For probate and admiuistra-