‹‹‹ prev (910)

(912) next ›››

Sch. A. Notice to superior on change of owner-
ship. — Not liable to stamp duty.
Sch. C. Minute for effecting consolidation of
lands. — Deed stamp duty, 10s.
Sch. D. Memorandum of allocation of feu-duty
where there is no augmentation of feu-duty—
Agreement duty, 6d. ; and in addition in case of
augmentation — Conveyance on sale duty, 54 and 55
Vict. c. 39, § 56 (2).
Sch. F. Discharge of casualties. — Conveyance on
sale stamp duty.
Sch. G. Memorandum constituting a feu-duty, or
additional feu-duty, where the superior has elected
to have the redemption money of a casualty converted
into an annual sum. — Stamp duty, 54 and 55 Vict.
e. 39, § 56 (2); Conveyance on sale duty on total
amount payable during 20 years after the date of
the instrument.
ACT, 1874,-37 and 38 Vict. c. 94.
See § 24 of 37 and 38 Vict. c. 94, where the
casualty is converted into feu-duty at the
constitution of the feu right.
Sch. I. Docquet where granter of deed cannot
write. — Does not. appear liable to stamp duty.
Sch. L. No. 1. Certificate by N.P. where lands are
sold un der heritable security, and no surplus emerges.
No. 2. Certificate by N.P. where lands have been
redeemed of heritable security, but discharge
cannot be obtained.
Notarial instruments for registration in Register
of Sasines, stamp duty, 5s.
Sch. M. Assignation of right of relief, etc., § 50,
37 and 38 Vict. c. 94. — Deed stamp duty, 10s.
Sch. N. Instrument by N.P. in favour of a general
disponee or assignee, in right of a heritable security.
Notarial instrument for registration in Register of
Sasines, stamp duty, 5s.
The following is a list of Stamp Duties according to the schedule of the Stamp Act, 1891 (54 and 55
Vict. c. 39), which comes into operation on 1st January 1892, and except where otherwise mentioned,
the sections referred to are those of the Act. Items relating solely to England and Ireland are
omitted. The duties on certain instruments under the Conveyancing Act, 1874, are given above.
The duties relating to Patent Medicine, Inventory, Stamp Account, Estate, Legacy, and Succession
Duties, which remain under separate Acts, are inserted; also the exemptions which remain in force
under other Acts. In the same session was passed the Stamp Duties Management Act, 54 and 55
Vict. c. 38. Generally, the items are given In the words of the schedule.
Except where express provision is made to
the contrary, all duties are to be denoted by im-
pressed stamps only. — § 2.
Instruments are to be so stamped that the
stamp may appear on the face of the instrument,
and cannot be applied to any other instrument
written upon the same piece of paper. — § 3 (1).
Every instrument on the same piece of paper is
to be separately stamped. — § 3 (2).
Instruments relating to several distinct matters
are to be separately stamped in respect of each.
— § 4 (a). An instrument liable to ad valorem
duty, if made for any other valuable consideration,
is to be charged in respect of it as if it were a
separate instrument for such. — § 4 (&).
All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or
the amount of it, are to be fully and truly set
forth. If not, fine on person who executes and
on person concerned in the preparation, £10. — § 5.
Every condition of sale framed to preclude
objection or requisition upon ground of insufficiency
of stamp upon instrument executed after 16th
May 1888, and every contract, arrangement, or
undertaking for assuming liability on account of
insufficiency of stamp or indemnifying against
such liability or insufficiency, void. — § 117.
Foreign or colonial currency, or stock or market-
able security, ad valorem duty to be calculated on
value in British currency at current rate of ex-
change, or average price of stock or marketable
security at date of instrument. Instrument con-
taining statement of current rate of exchange, or
average rjrice, and stamped accordingly, to be
deemed duly stamped until statement shown to be
untrue, and that instrument is in fact insufficiently
stamped. — § 6.
An appropriated stamp (by word on the face
of it) cannot be used for an instrument of another
description. — § 10 (1). An instrument of the de-
scription to which a stamp is appropriated is not to
be duly stamped unless stamped with the stamp
appropriated to it. — § 10 (2).
The duties apply to instruments executed in
the United Kingdom, or relating, wheresoever
executed, to property situated, or to any matter
or thing done or to be done, in the United King-
dom. — § 14 (4). [Transfer of share registered in
a Colonial Eegister under Companies (Colonial
Registers) Act, 1883, deemed transfer of property
situated out of United Kingdom, and, unless exe-
cuted in any part of United Kingdom, exempt
from British stamp duty. — 46 and 47 Vict. c. 30,
§ 3 (7), (a).]
No instrument, except in criminal proceedings,
shall be given in evidence, or be available for any
purpose whatever, unless it is duly stamped in
accordance with the law in force when executed.
-§ W (4).
If any person registers an instrument not duly
stamped, fine £10. — § 17.
Instrument relating to the property of the
Crown and private property of the Sovereign,
liable to same duties as instruments relating to
the property of the subject, except where express
provision to the contrary. — § 119.
Any instrument specifically charged by any
Act passed prior to 1871, not relating to stamp
duties, with the duty of 35s. is chargeable with
duty of 10s.— § 120.
Adhesive Stamps. See p. 873.
Admission as an advocate £50.
If previously admitted as Barrister in Ire-
land £10.
Exemption. — A person duly admitted as a Barriser
in England.
(See Note a.)
a. As to Admissions generally.
§ 18. The duty is to be denoted on the instru-
ment of admission delivered to the person admitted,
if there be any such instrument, or if not, on the
register, entry, or memorandum of the admission
in the rolls, books, or records of the court, inn, col-
lege, borough, burgh, company, corporation, guild,
or society in which the admission is made, and in

Images and transcriptions on this page, including medium image downloads, may be used under the Creative Commons Attribution 4.0 International Licence unless otherwise stated. Creative Commons Attribution 4.0 International Licence