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

STAMP DUTIES, ETC.
two precepts, even altboiiRli in one disposition,
is liable to two duties of 5s.
The instnimuut, under the hands of a N.I'., in
fiivour of an Lcir or dispoueo of a creditor in
an heritable security — Form No. 3, H & 'J Viet.
c. 31 ; the notarial iustruinent, § 1 ; the notarial
instruments under the Titles to Laud Acts, 21
& 22 Vict. c. 7G, and 23 & 24 Vict. c. 143, are
liable to Notarial Act duty only.
Schedule or Inventopa' of lujritajje or moveables,
or containing the terms of any proposed sale,
lease, etc., or regulations for the cultivation]
and management of any farm, etc., separuti'
from and referred to in lease, bond, deed,
agreement, etc., chargeable with any Stamj)
duty not exceeding lUs.,— The same duty as
'shall be chargeable on such lease, bond, agree-
ment, etc. ; and where referred to in such,
chargeable with a duty exceeding 10s. — 10s.
Progressive duty, 10s.
Scrip Ceetificate, after 4th August 1853, that is to
say, any document denoting or intended to denote
the right or title of the holder thereof, or any per-
son, to any share or shares in any joint-stock
or other company, or proposed or intended
company, or any certificate declaring or en-
titling the holder thereof, or any person, to be
or become the proprietor of any share or shares
of or in any such company, where such certifi-
cate, or the right or title to such share or shares
shall be, or be intended to be, transferable by
the delivery of such certificate, or otherwise
than by deed or instrument in writing— Id.
(16 and 17 Vict. c. 63.)
Settlement. — Any deed or instrument, whether
voluntary or gratuitous, or upon any considera-
tion other than a bona fide pecuniary conside-
ration, whereby any definite and certain prin-
cipal sum or sums of money, or any d^nite and
certain shares in any stocks or funds, shall be
settled or agreed to be settled upon or for the
benefit of anj' person or persons, either in pos-
session or reversion, either absolutely, or for
life or other partial interest, or in any other
manner whatsoever, — if such sum or sums, or
the value of such share or shares, together,
shall not exceed in the whole £100— 5s.
And if the same .shall exceed £100, then for
every £100, and fractional part of £100 — 5s.
Bonds, debentures, policies of insurance, cove-
nants, or contracts settled or agreed to be
settled, shall be deemed to be settlements of the
principal sums of money in them. But in the
case of policies of insurance, if no provision for
keeping them up, the duty shall be charged
only on the value of such policies. (27 Vict.
c. 18, § 12.)
As to the mode of ascertaining the value of the
foreign and colonial stocks, funds, and securi-
ticB, and sums in foreign and colonial currency,
sec ib. § 13.
All such (keds which contain anj- settlement of
lands or other propm-ty, or any otlier thing be-
sides the settle- ii;iit of sucli njoney or stock,
shall be chargeable with such further duty as
any separate deid containing such eettleinent
of lauds or other property, or other thing, would
have been chargeable with, exclubivo of the
progressive duty.
And when; there is more than one such deed
cliargeable with any such duty exceeding £1,
156., one of them only shall be charged with
the ad valorem duty ; and also where any
settlement shall be made in puisuaucc of au\'
previous articles chargeable with, and which
shall have paid any such duty exceeding £1,
15s., it is not chargeable with the ad valorem
duty ; and the deeds not chargeable with f lie
ad valorem duty shall be charged with the
duty to which they are liable under any more
general description in th(; stauip schedules :
and on the whole being produced duly executed
and stamped, the latter shall ako \a: stamped
with a particular stamp for denoting the pay-
ment of the said ad valorem duty.
Exemption from this ad valorem duty. — Wills.
testaments, and testamentarj' instruiuenta, and
dispositions mortis causa.
Transfer of shares in the stock and funds of any
corporation, company, or society (not the Bank
of England, Bank of Ireland, South Sea Com-
pany, or East India Comp.my), upon gaJe or
nwrtgage. See CoNVEy^v^•cE, Moutgage.
Transfer of such shares not othenvise charged
under mortgage or conveyance upon &ale —
£1, 10s.
Trustees. — Appointment or assumption of new
trustees. See Deed.
"Wills, Testajiexts, and Testa3ientaut Instru-
ments, and Dispositions mortis causa dated on
or after 3d April 1860, are not chargeable witli
any stamp duty. (23 Vict. c. 15, § 7.)
Writ of Ackno^vledgmest by any person infeft
of lands in Scotland, in favoui- of the heir or
dispouee of a creditor fuUy vested in right of
an heritable secm-ity constituted by infeftmcnt
—10s. (16 k 17 Vict. c. 63, § 6.)
Writ of acknowledgment, sch. E of Eegistration
Long Leases Act (20 vSc 21 Vict. c. 26), of
heirs in lease— 5s. (23 & 24 Vict c. 143,
§42.)
Writ of In\'estiture, or Deed of Eelinquishment
of Superiority, lands held of a subject superior
—5s. (23 & 24 Vict. c. 143, § 41.) '
Writs of Confirslation — liEsiGXATiox. See
Charter.
Writ of Claire Constat. See Precett of Glare
Constat.
LNTENTORY DUTi'.
I. Personal Estate :
Exhibition of the Inventor]/, and mode of paging
the. Duty.
All and every person or persons who, as execu-
tor or executors, or otherwise, shall enter upon
the possession or management, in whole or in
part, of any personal or moveable estate in
Scotland of any deceased person, shall, witbin
six months thereafter, exhibit upon oath in
the Commissary Coiu-t an Inveutoiy, duly
stamped, of all the personal or moveable ost;\te
and effects of the deceased. The Inventoi-y
and testamentary writings left by the deceased,
if any, shall bo recorded in the boolis of the
said Court. (48 Geo. in. c. 140, § 38.)
Inventories and relative testamentary writings