Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1887-1888

STAMP DUTIES, ETC.
781
'llfW
In the case of an instrument chargeable with
any duty not amounting to Is., the same duty
as such instrument.
In any other case Is.
Exemptions. — (1.) Copy or extract of or from
any law proceedings.
(2.) Copy or extract iu Scotland of or from the
commission of any person as a delegate or
representative to the convention of royal
burghs or the general assembly or any presby-
tery or church court.
Copy or Extract (certified) of or from any re-
gister of births, baptisms, marriages, deaths,
or burials Id.
Exemptions. — (1.) Copy or extract furnished by
any clergyman, registrar, or other official per-
son, pursuant to and for the purposes of any
Act of Parliament, or furnished to any general
or superintending registrar under any general
regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or reward.
(See Note a.)
Corporation Stock. See Convetance (5).
Cost Book Mines. See Transfer.
Counterpart. See Duplicate.
County Stock. See Conveyance, Stock Ckr-
TIFICATE.
Covenant for securing the payment or repayment
of money or the transfer or retransfer of stock.
See Mortgage, etc.
Covenant in relation to any annuity upon the
76. Where there are several instruments of con-
veyance for completing the purchaser's title to
the property sold, the principal instrument of con-
veyance only is to be charged with ad valorem
duty, and the other instruments are to be respec-
tively charged with such other duty as they may
be liable to, but such last-mentioned duty shall
not exceed the ad valorem duty payable in respect
of the principal instrument.
Principal instrument, how to he ascertained. — § 77
(1.) In the cases below specified, the principal instru-
ment is to be ascertained in the following manner: —
(a. aud h.) Applicable to England.
(c.) Where in Scotland there is a disposition
or assignation executed by the seller, and any
other instrument is executed for completing
the title, the disposition or assignation is to
be deemed the principal instrument.
(2.) In any other case the parties may determine
for themselves which of several instruments is to
be deemed the principal instrument, and may pay
the ad valorem duty thereon accordinglj'.
a. § 78. Instrument and decree or order of court
or of commissioners by which property on any
occasion, except sale or mortgage, is transferred
to or vested in any person, is chargeable as a con-
veyance or transfer of property. If for effectuat-
ing the appointment of a new trustee, no higher
dutj' than 10s.
[Extract decree of special service is not regarded
as liable to duty. A deed, containing the appoint-
ment of trustees, and the conveyance of property
to the trustees, contains two matters or things.
and is liable to two duties. — Hadgett, 37 L. T.
612, 12th January 1878.]
«. § 80. The duty upon a certified copy or extract
of or from any register of births, baptisms, mar-
riages, deaths, or burials, is to be jjaid by the
person requiring the copy or extract, and may be
denoted by an adhesive stamp, which is to be can-
celled by the person by whom the copy or extract
is signed before he delivers the same out of his
hands, custody, or power.
original creation and sale thereof. See Con-
veyance on Sale, and § 75.
Covenant in relation to any annuity (except upon
the original creation and sale thereof), or to
other periodical payments. See Bond, Cove-
NiVNT, etc.
Covenant. — Any separate deed of covenant (not
being an instrument chargeable with ad valorem
duty as a conveyance on sale or mortgage)
made on the sale or mortgage of any property',
and relating solely to the conveyance or en-
joyment of, or the title to, the property sold or
mortgaged, or to the production of the muni-
ments of title relating thereto, or to all or any
of the matters aforesaid.
Where the ad valorem duty in respect of the
consideration or mortgage money does not
exceed 10s., a duty equal to the amount of such
ad valorem duty.
In any other case IQs.
[Crown. — Instruments relating to property of,
liable to same duty as instruments relating to
property of subject, § 5.]
Debenture for securing the payment or repay-
ment of money or the transfer or retransfer of
stock. See Mortgage, etc.
Debenture or Certificate to receive any draw-
back of duties of customs or excise, or any
bounty payable out of the revenue of customs
or excise for goods exported.
Where the drawback or bounty to be received
does not exceed £10 Is. Od.
Exceeds £10, and does not exceed £50 2s. 6d.
Exceeds £50 6s. Od.
Declaration of any use or trust of or concerning
any property by any writing, not being a deed
or will, or an instrument chargeable with ad
valorem duty as a settlement 10s.
Declaration (Statutory). See Affidavit.
Decreet-arbitral. See Award.
Deed whereby any real burden is declared or cre-
ated on lands or heritable subjects in Scotland.
(See Note b.)
Deed containing an obligation to infeft any person
in heritable subjects in Scotland, under a
clause of reversion, as a security for money.
(See Note 5.)
Deed containing an obligation to infeftor seize in an
annuity to be uplifted out of heritable subjects
in Scotland. See Bond, Covenant, etc.
Deed of any kind whatsoever, not described in
the schedule 10s.
Deed. — Memorandum of Association and Articles
of Association (25 and 26 Vict. cap. 89, §§"ll
and 10) 10s. each.
Deed of Assumption liable to Ids. under appoint-
ment of a new trustee, and in addition, where
there is a conveyance of property, to duty in
respect of such conveyance. — Hadgett, 37 L. T.
612, 12th January 1878.
[Deed of Eelinquishment of Superiority —
If in consideration of a sum of money. See
CONVEY'ANCE.
If gratuitous 10s. j
Defeazance. — Deed or other instrument of de-
feazance of any conveyance, disposition, assig-
nation, or tack, apparently absolute, but in-
tended only as a security for money or stock.
See Mortgage, and § 105. (This section de-
lines 'Mortgage.')
Delivery Order i(j_
Warrant for goods 3(J,
Exemptions. — (1.) Document or writing given
b. See Mortgage, and § 105, giving definition of .
Mortgage.