Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1879-1880

STAMP DUTIES, ETC.
657
Exemptions. — (1.) Made for, and for the informa-
tion of, one party only, and not being in any
manner obligatory as between parties either
by agreement or operation of law.
(2.) Made in pursuance of the order of any Court
of Admiralty or Vice-Admiralty, or of any
Court of Appeal from any sentence, adjudica-
tion, or judgment of any Court of Admiralty
or Vice- Admiralty.
(3.) Made for the purpose of ascertaining the legacy
or succession duty on property appraised;
and also, after 21st August 1871, made of the
property of a deceased person for the informa-
tion of the executor required to record an in-
ventory, 34 and 35 Vict. c. 103, § 26.
(See Note a.)
Apprenticeship, instrument of, where no premium
or consideration 2s. 6d.
In any other case, for every £5, and also for
any fractional part of £5, of the amount or
value of the pi-emium or consideration 5s.
Exemption. — For poor child at the sole charge of
parish or public charitj'.
Articles of Clerkship, whereby any person first
becomes bound to serve as a clerk in order to
his admission as a writer to the signet, or as
a solicitor, agent, ot attorney in the Court of
Session, Justiciary, or Commission of Teinds
in Scotland, £60 ; as a procurator or solicitor
in any inferior court in Scotland 2s. 6d.
(See Note b.)
Articles of Clerkship, whereby any person,
having been before bound by duly stamped
articles to serve as a clerk in order to his
admission in any of the courts aforesaid, and
! not having completed his service so as to be
i entitled to such admission, becomes bound
afresh for the same purpose 10s.
Assignment or Assignation. See Mortgage,
etc., and Conveyance.
Attorney. See Letter of Attorney.
Award or Decreet-Arbitral in Scotland, where
the amount or value of the matter in dispute
does not exceed £5 £0 3
Exceeding £5 and not exceeding £10 6
10 ... 20 10
20 ... 30 16
30 ... 40 2
40 ... 50 2 6
50 ... 100 5
... 100 ... 200 10
... 200 ... .500 15
... 500 ... 750 10
... 750 ... 1000 15
And where it exceeds £1000, and in any
other case not above provided for 115
the appointment of a new trustee not to be charged
with any highter duty than 10s.
a. § 38 (1.) Appraiser shall, within fourteen days
after the making, write out, in words and figures,
duly stamped appraisement. If he neglects or
otherwise delivers out, or states the amount of, any
appraisement, he shall forfeit £50.
(2.) Any person who receives or pays for ap-
praisement, unless written out and stamped, shall
forfeit £20.
b. § 42 (1.) Where the same articles are a quali-
fication for the admission of any person not only
as a writer to the signet, or as a solicitor in the
Courts of Session, etc., but also as a procurator in
any inferior court in Scotland, such articles are
not to be charged with more than one duty of £60.
(2.) Where any person has become bound by
duly stamped articles in order to his admission as
a procurator or solicitor in any inferior court in
2T
Bank Note —
For money not exceeding £1 £0 5
Exceeding £1, not exceeding 2 10
2 ... 5 13
5 ... 10 1 9
10 ... 20 2
20 ... 30 3
30 ... 50 5
50
100
8 6
(See §§ 45, 46, 47, Note c.)
Scotland, such articles shall, on payment of such
further amount of duty as, together with the
amount previously paid thereon, will make up the
sum of £60, be impressed with a stamp denoting
the payment of such further duty, and shall there-
upon be considered to be sufficiently stamped for
entitling such person to admission as a writer to the
signet, or as a solicitor in the Court of Session, etc.
c. As to Bank Notes, Bills of Exchange, and
Promissory Notes : —
Interpretation of terms. — § 45. The term 'banker'
means and includes any corporation, society,
partnership, and persons, and every individual
person, carrying on the business of banking in the
United Kingdom.
The term ' bank note ' means and includes : —
(1.) Any bill of exchange or promissory note
issued by any banker, other than the Bank of
England, for the payment of money not exceeding
£100 to the bearer on demand :
(2.) Any bill of exchange or promissory note so
issued which entitles, or is intended to entitle, the
bearer or holder thereof, without endorsement, or
without any further or other endorsement than
may be thereon at the time of the issuing thereof,
to the payment of money not exceeding £100 on
demand, whether the same be so expressed or not,
and in whatever form and by whomsoever such
bill or note is drawn or made.
Bmik Notes may he re-issued. — § 46. A bank note
issued duly stamped, or issued unstamped by a
banker duly licensed, or otherwise authorized to
issue unstamped bank notes, may be from time to
time re-issued without being liable to any stamp
duty by reason of such re-issuing.
Penalty for issuing an unstamped hanh note, £50. —
§ 47 (1.) If any banker, not being duly licensed
or otherwise authorized to issue unstamped bank
notes, issues, or causes or permits to be issued, any
bank note not being duly stamped, he shall forfeit
the sum of £50.
For receiving.! penalty £50. — (2.) If any person
receives or takes any such bank noto in payment
or as a security, knowing the same to have been
issued unstamped contrary to law, he shall forfeit
the sum of £20.
Interpretation of term ' bill of exchange.'' — §48 (1.)
The term ' bill of exchange ' for the purposes of tbis
Act includes also draft, order, cheqixe, and letter of
credit, and any document or writing (except a bank
note) entitling or purporting to entitle any person,
whether named therein or not, to payment by any
other person of, or to draw upon any other person
for, any sum of money therein mentioned.
Interpretation of term '■promissory note.'' — § 49
(1.) The term 'promissory note' means and in-
cludes any document or writing (except a bank note)
containing a promise to pay any sum of money.
(2.) A note promising the payment of any sum
of money out of any particular fund which may or
may not be available, or upon any condition or con-
tingency which may or maj' not be perforined or
happen, is to be deemed for the purposes of this Act
a promissory note for the said sum of money.
Bills and notes ^mrporting to be drawn, etc., abroad