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

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STAMP DUTIES, ETC.
any person as a security for the payment of
money, or in any way negotiated, issued, or
put in circulation, or made use of in any other
manner whatever, and which being a hill has
not been accepted by the drawee, and does not
bear any signature intended as or for the ac-
ceptance :
(4.) Signed by or on behalf of the drawer thereof,
but which from any omission or error has been
spoiled or rendered useless, although the same,
being a bill of exchange, may have been pre-
sented for acceptance or accepted or endorsed,
or, being a promissory-note, may have been
delivered to the payee, provided that another
completed and duly stamped bill or note is
produced identical in every particular, except
in the correction of such error or omission as
aforesaid, with the spoiled bill or note :
(5.) The stamp used for any of the following
instruments, that is to say —
(«.) Presentation to an ecclesiastical benefice
not followed by institution :
(6.) Executed Instruments. — Executed by any
party thereto, but afterwards found to be abso-
lutely void in law from the beginning :
(c.) Executed by any party thereto, butafterwards
found unfit by reason of any error or mistake
therein for the purpose origLaally intended :
((?.) Executed by any party thereto, but which,
by reason of the death of any person by whom
it is necessary that it should be executed, with-
out having executed the same, or of the refusal
of any such person to execute the same, or to
advance any money intended to be thereby se-
. cured, cannot be completed so as to effect the
intended transaction in the form proposed.
(e.) Executed by any party thereto, which, for
want of the execution thereof by some material
and necessary party, and his inability or re-
fusal to sign the same, is in fact incomplete
and insufficient for the purpose for which it
was intended :
(_/!) Executed by any party thereto, which, by
reason of the refusal of any person to act under
the same, or by the refusal or non-acceptance
of any office thereby granted, totally fails of
the intended purpose :
(jj.) Executed by any party thereto, which, for
want of enrolment or registration within the
time required by law, becomes null and void :
(A.) Executed by any party thei-eto, which be-
comes useless in consequence of the transaction
intended to be thereby effected being effected
by some other instrument duly stamped :
(i.) Executed by any party thereto, which is
inadvertently and undesignedly spoiled, and
in lieu whereof another instrument made be-
tween the same parties and for the same pur-
pose is executed and duly stamped :
Provided —
(1.) Executed Instruments —
(a.) The instrument is given up to be cancelled :
(6.) The application is made within six months
after the date of the instrument, or, if not
dated, within six months after the execution
by the person by whom it was first or alone
executed. Except, 1. Where from unavoidable
circumstances any instrument for which an-
other instrument has been substituted cannot
be given up to be cancelled within the afore-
said period, and in that case within six months
after the date or execution of the substituted
instrument ; 2. Where the spoUed instniment
has become void for want of enrolment or re-
gistration, and in that case within six months
next after it has so become void ; 3. Where
the spoiled instrument has been sent abroad,
and in that case within six months after it has
been received back in any part of the United
Kingdom :
(c.) No action has been brought or suit com-
menced in which the insti-ument could or would
have been given or offered in evidence :
(2.) Unexecuted Instruments. — In the case of
stamped material, not having any executed
instrument written thereon, and of an adhesive
stamp not affixed to any material, the applica-
tion is made within six months after the stamp
has been spoiled.
Misused Stamps. — § 15. Stamp used of greater
value than was necessary, or stamp inadvertently
used for an instrument not liable to any duty, ap-
plication within six months after the date of the
instrument, or, if it is not dated, within six months
after the execiition. The instrument liable to duty
to be restamped with the proper duty. The mis-
used stamp to be cancelled and allowed as spoiled.
Alloioance how to be made. — § 16. The commis-
sioners may give in lieu other stamps of the same
denomination and value, or if required, and they
think proper, stamps of any other denomination to
the same amount in value, or, at their discretion,
the same value in money, deducting the proper
allowance on the purchase of stamps of the like
description.
Stamps not wanted may be repurchased by the
Commissioners. — § 17. A stamp not spoiled or ren-
dered unfit or useless for the purpose intended, but
for which the person has no immediate use, the
commissioners may, if they in their discretion
think fit, repay the amount in money, deducting
the proper discount. The stamp to be delivered
up to be cancelled, and satisfactory proof to be
given that it was purchased by him with a bona
fide intention to be used, and that the applicant has
paid the full value thereof without any deduction
(except only the amount of such discount), and
that the stamp was so pm-chased within the period
of six months next preceding the application at the
chief office or at one of the head offices, or from
some person duly appointed to sell and distribute
stamps, or duly licensed to deal in stamps.
As to the exchange of Sea Policies of Insurance,
see 30 Vict. c. 23, § 17. The cases for allowing are —
(1.) Where policy shall be inadvertently filled
up in an incorrect or improper manner ;
(2.) Or be obliterated or otherwise spoiled, and
rendered unfit for tise ;
(3.) Or shall be filled up for some insurances
which shall not be proceeded in, and the same
shall not be signed by any underwriter.
Application must be made within six months
after the policy shall be spoiled or become
useless. (See Note a.)
A supply of forms of affidavits is kept at the
Inland Eevenue Office, and by the distributors and
sub-distributors of stamps, and claimants may
attend at the Inland Eevenue Office and have the
affidavits taken; or they may get copies of the
forms, and take the oath before a justice of the
peace, and shortly afterwards lodge the affidavits
and the stamps with any of the above officers. If
not brought within ten days or a fortnight, the
stamp will not be allowed without a fresh affidavit.
If the claim be admitted at Edinburgh, a ticket is
a. The Inland Eevenue Office, No. 10 Waterloo
Place, Edinburgh (Eoom No. 9), is open for the
allowance of spoiled stamps every lawful day,
except Saturday, from 10 a.m. to 2 p.m. The dis-
tributors of stamps and most of the sub-distributora
also receive spoiled stamps for allowance.