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

STAMP DUTIES, ETC.
797
only be stamped within fourteen days after
being received in this country. (44 Vict. c.
12, §44(6).)
Board may remit penalties within twelve months. —
(V) The commissioners may, if they think fit,
at any time within twelve months after the
first execution of any instrument, remit the
penalty or penalties, or any part thereof.
(See iSTote a.)
Unstamped or insufficiently stamped instruments
produced in Court, if duty and penalty be paid
to officer of Court, may be received in evidence.
— § 16 (1.) Upon the production of an instru-
ment chargeable with any duty as evidence in
any court of civil judicature in auy part of the
United Kingdom, the officer whose duty it is
to read the instrument shall call the attention
of the judge to any omission or insufficiency
of the stamp thereon, and if the instrument is
one which may legally be stamped after the
execution thereof, it may, on payment to the
officer of the amount of the unpaid duty, and
the penalty payable by law on stamping the
same as aforesaid, and of a further sum of £1,
be received in evidence, saving all just excep-
tions on other grounds.
The provision of this section is by 39 Vict. c. 6,
§ 2, to apply to sea policies, but penalty is £100
and a further sum of £1.
The officer of the Court to account for duties and
penalties. — (2.) The officer receiving the said
duty and penalty shall give a receipt for the
same, and make an entry in a book kept for
that purpose of the paj-ment and of the amount
thereof, and shall communicate to the commis-
sioners the name or title of the cause or pro-
ceeding in which, and of the party from whom,
he received the said duty and penalty, and the
date and description of the instrument, and
shall pay over to the Eeceiver-General of In-
land Eevenue, or to such other person as the
commissioners may appoint, the money re-
ceived by him for the said duty and penalty.
Commissioners to stamp instrument. — (3.) Upon
production to the commissioners of any instru-
ment in respect of which any duty or penalty
has been paid as aforesaid, together with the
receipt of the said oflicer, the payment of such
duty and penalty shall be denoted on such in-
strument accordingly.
a. Instruments to have stamps impressed are
received at the Cashier's Ofiice, No. 3 Inland
Eevenue, Edinburgh, to be stamped, if within two
months of the first date (the solicitor may in cer-
tain circumstances receive them within two
months of the last date), on payment of the duty ;
if beyond that date, they are received at the Soli-
citors Office, No. 5, and are stamped on payment
of the duty and penalty. Persons applying will
be furnished with a schedule to be filled up and
presented, along with the instrument. The
amount of duty sought to be impressed is to be
inserted in the schedule by the applicant before
being presented, and the duty is to be paid at the
time of the application.
Tlie collector of Inland Eevenue at Glasgow is
authorized to receive and transmit to Edinburgh
(without charge for transmission), for the purjjose
of being stamped, all kinds of unexecuted docu-
ments, and all such executed instruments as may
j legally be stamped, on payment of the duty, and
penalty (if any).
Agreements liable to the duty of 6d. must be
lodged within fourteen days of their date, in order
to be stamped without penalty.
ADJUDICATION.
Doubts as to Sufficiency of Stamps may
be removed.
The commissioners may be required to express their
opinion as to duty.
Mode and effect of proceeding. — § 18 (1.) Subject
to such regulations as the commissioners may
think fit to make, the commissioners may be
required by any person to express their opinion
with reference to any executed instrument upon
the following questions : —
(ff.) Whether it is chargeable with any duty ;
(6.) With what amount of duty it is chargeable.
(2.) If tiie commissioners are of opinion that the
instrument is not chargeable with any duty,
such instrument may be stamped with a par-
ticular stamp denoting that it is not charge-
able with any duty.
(3.) If the commissioners are of opinion that the
instrument is chargeable with duty, they shall
assess the duty with which it is in their opinion
chargeable, and if or when the instrument is-
duly stamped in accordance with the assess-
ment of the commissioners, it may be also
stamped with a particular stamp denoting that
it is duly stamped.
(4.) Every instrument stamped with the par-
ticular stamp denoting either that it is not
chargeable with any duty, or is duly stamped,
shall be admissible in evidence, and available
for all purposes, notwithstanding any objec-
tion relating to duty.
(5.) Provided as follows : —
(a.) Instrument to be stamped according to opinion,
— ^An instrument upon which the duty has
been assessed by the commissioners shall not,
if it is unstamped or insufficiently stamped,
be stamped otherwise than in accordance with
the assessment of the commissioners.
(6.) Securities without limit not to be adjudicated.
— Nothing in this section contained extends to
any instrument chargeable with duty, and made
as a security for money or stock without limit.
(c.) Also instruments which cannot be stamj)ed. — •
Nothing in this section contained shall be
deemed to authorize the stamping after the
execution thereof of any instrument pi'ohibited
by law from being so stamped.
Persons dissatisfied may appeal. — § 19 (1.) Any
person who is dissatisfied with the assessment
of the commissioners made in pursuance of the
last preceding section may, within twenty-one
days after the date of such assessment, and on
payment of duty in conformity therewith,
appeal against such assessment to Her Majesty's
Court of Exchequer in England, Scotland, or
Ireland, according to the country in which the
case has arisen, and may for that purpose re-
quire the commissioners to state and sign a
case, setting forth a question upon which their
opinion was required, and the assessment made
by them.
Mode of proceeding. — (2.) The commissioners
shall thereupon state and sign a case accord-
ingly, and deliver the same to the person by
whom it is required, and on his application
such case may be set down for hearing in the
proper court.
(3.) Upon the hearing of such case (due notice
of which is to be given to the commissioners)
the court shall determine the question sub-
mitted, and if the instrument in question is in
the opinion of the court chargeable with any
duty, shall assess the duty with which it is so-
chargeable.