Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1867-1868

STAMP DUTIES, ETC.
565
name ad valorem duty as on a nioi-tgage or ■wad-
sot for securing tho like amount or value.
Exceeding £800— £1.
rioitsosAi. or liERiTABLE BoNi) given as an addi-
tional or further security for tho payment of
any sum of money, or for tho transfer or rc-
trausfer of any share in any of these stocks
2)reviousli/ secured bij a bond or other security
therein referred to, which has paid tho proper
ad valorem duty on bonds at tho date tlicreof, —
Where the sum or the value of the stock sliall
not exceed £1400, — The same ad ridorem duty
as on a bond or mortgage, for socin-ing the like
sum or value.
"Where said sum shall exceed £1400 — £1, 15s.'
Bond — Transfer or Assignment^ disposition or as-
signation, of any such bond, as aforesaid, and
Avhich has paid the proper ad valorem duty on
bonds, —
Where the principal money or stock secured bj'
the bond shall not exceed in whole £1400, —
The same duty as on a bond for tho total
amoimt or value ;
And in every other case such transfer, assign-
ment, disposition, or assignation, shall be
chargeable with the duty of £1, 15s.
[Sec. 17 of 28 & 29 Vict. c. 96, does not appear to
apply to tho transfers, etc., of Personal bonds.']
Peesonal or Heritable Bond given as the only
or principal security for the payment of any
annuity upon the oricjinal 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 for the purchase.
See Conveyances.
Peksonal Bond given as a collateral or aiixilianj
security for the payment of any annuity ui^on
the original creation and sale, where granted or
conveyed or secured by any other deed or in-
strument paying the ad valorem AwXy on con-
veyances upon the sale of any proper tj"^, —
"Where su.ch ad valorem duty shall not exceed
20s., such bond shall be chargeable with a
stamp dutj' of equal amount therewith ;
And where such exceeds 20s., £1.
Personal or Heritable Bond given as a security
for the payment of any annuity (except upon
the original creation and sale), or of any sum or
sums of money at stated periods (not being
interest nor rent upon a lease), for any defiuite
and certain term, so that the total amount to be
paid can be previously 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.
Personal or Heritable Bond given as a security
for the payment of any anmiity (except as afore-
said), or of any money at stated periods (not
being interest nor rent upon lease), for the term
of life or any other indefinite period, so that
the whole cannot be previously ascertained, —
"Where the annuity or sum secured shall not
exceed £50 per annum, £1 ;
Exceeding £50 and not exceeding £100 per
annum, £2.
And where exceeding £100 per annum, then for
every £100, and also for any fractional part of
£100 per annum, £2.
But where there shall be both a personal and
heritable bond in separate deeds of the same
date for securing any such annuitj', etc., and
the ad valorem Awiy above charged amounts to
£2 or upwards, the heritable bond only to be
charged with the ad valorem duty, and the per-
sonal bond to be charged only with the duty
of £1.
Bond of any kind or description givim, for any
otlier purpose than an aforesaid, — The duty
chargeable by any Act iu force at paetsing 13th
6 14th "Vict. c. 97.
But no such b'nd shall bo charged with any
greater amount of stamp duty than the ad
valorem duty before cliai-ged upon a bond given
for the paj-ment of a deiiiiite and certain sum
of money to the same amount afi the penalty of
such bond.
Bond of ItELiEF to a cautioner or suretN', £1, \os.
Bond for the due execution of an oHice, and to
accounf for money received by virtue of such
office, £1, 15s.
Boxd given for, or in respect of, duticB of customs
or excise, or for preventing frauds or evasions
thereof, or for any otlier matter relating thereto
— relanding of plate— registering of Britiiih
vessels, 5m.
Heritable or Personal Bond, of any kind what-
ever, not otherwise charged nor expresBly
exempted from all stamp duty, £1, 158.
[The above provision, that the duty shall not
exceed the ad valorem duty on a sum the same
amount as the penalty in tho bond, applies to
tho four preceding entries.]
Cards — Every Pack of Playing, made fit for sale
or use (after 1st September 1862), 3d,
[A pack means any number not exceeding 52.
Cards are not to be sold but in packs, and each
pack must be enclosed iu a stamped wrapper.
Penalties are imposed upon makers of Cards
sending out Cards without a stamped wrapper,
and upon all persons selling Cards without
stamped wrappers. Sellers of Cards, excepting
makers selling wholesale to persons to sell
again, must cancel tho stamp on the wrapper
by writing or impressing on it their name iu
ink (25 Vict. c. 22, § 28, 29, 32, 34).]
Charter, Disposition, or Contract (after lOth
October 1854), containing the first original
constitution of feu and ground-annual rights in
Scotland (not being a lease or tack for years),
in consideration of any annual sum payable in
perpetuity or for any indefinite period, whether
feu-farm, or other duty, feu-rent, ground-an-
nual, or otherwise :
"Where annual sum shall not exc. £5 £0 6
Exceeding £5 and not exceeding 10 12
10 ... 15 18
15 ... 20 14
20 ... 25 1 lu
25 ... 50 3
50 ... 75 4 10
75 ... 100 6
And so on for every £50, and also for
any fractional part of £50 3
—(17 & 18 Vict. c. 83.)
Ch.uiter of Eesignation, Confirmation, Novodamus,
upon appraising, or decreet of adjudication or
sale, of heritable subjects holden of a subject
superior, 5s.
Also, writ of confinnation of any deed or instru-
ment of sasinc or notarial iustrumeut, where
lands held of a subject superior, written upon
such deed or instrument, 21 & 22 Vict. c. 76, §
7 ; "Writ of resignation, lands held as aforesaid,
ib. § 9 ; Writ of investiture, or deed of relin-
quishment of superiority, lauds hold a.s afore-
said, ib. § 24, and schedule N, No. 3, 23 & 24
Vict. c. 143, § 41—56.
Progressive duty of 5s.
Ciiarteu-Party after 5th July 1865 6d.
The Stamp may be impressed or adhesive. If
adhesive, the person who last signs, or whoso
signatm'c completes the contract, shall cancel