Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1892-1893

STAMP DUTIES, ETC.
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Exemptions. — (1.) Made for, and for the in-
formation 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 of any Court of Appeal from
a judgment of any Court of Admiralty.
(3.) Made for the information of an executor or
other person required to record an inventory
in a Sheriff Court of the estate of a deceased
person.
(4.) Appraisement or valuation for the purpose
of legacy, or succession, or account duty.
(See Note «.)
Apprenticeship, instrument of 2s. 6d.
(See Note b.)
Exemption. — For poor child at the sole charge of
parish or public charity.
Articles of Clerkship, whereby any person first
becomes bound to serve as a clerk in order to
his admission as a law-agent to practise before
the Court of Session, or as a writer to the
signet, £60; as a law-agent to practise before
a Sheriff Court 2s. 6d.
(See Note c.)
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
with any higher duty than 10s. [Deed of assump-
tion contains appointment of trustees and con-
veyance of property to them — two matters or
things — and is liable to two duties. Hadgett, 37
L. T. 612, 12 Jan. 1878.]
a. § 24 (1.) Appraiser shall, within fourteen' days
after the makiDg, write out, in words and figures,
duly stamped appraisement. If he neglects or
otherwise delivers out, or states the amount of, any
appraisement, fine of £50.
(2.) Any person who receives or pays for ap-
praisement, unless written out and stamped, fine
of £20.
b. § 25. Every writing relating to service or
tuition of apprentice, clerk, or servant placed with
any master to learn any professiou, trade, or
employment (except articles of clerkship to a law-
agent or writer to the signet) to be deemed instru-
ment of apprenticeship.
c. § 26 (1.) Where the same articles are a quali-
fication for the admission of any person as a law-
agent to practise before the Court of Session, etc.,
and also as a law-agent to practise before a Sheriff
Court, the articles are not to be charged with any
further duty than £60.
(2.) Where any person has become bound by
duly stamped articles in order to his admission as
a law-agent to practise before a Sheriff Court, the
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
the further duty, and shall thereupon be considered
to be sufficiently stamped for entitling the person
to admission as a law-agent to practise before the
Court of Session.
§ 27. Save as hereinbefore provided, articles of
clerkship are not to be stamped at any time after
the date thereof, except upon payment of penalties,
as follows : — (1.) If brought to be stamped within
one year after date, £10 ; (2.) if so brought after
one year, and within five years after date — For
every complete year, and also for any additional
part of a year elapsed since the date, £10; (3.)
in every other case, £50.
entitled to such admission, becomes bound
afresh for the same purpose where duty upon
the previous articles was 2s. 6d., 2s. 6d. In
any other case 10s.
Assignment or Assignation. See Mortgage,
etc., and Conveyance. Of Policy of Insur-
ance, see Note, § 118, p. 869.
Assumption, Deed of. See Deed.
Assurance. See Policy.
Attorney. See Letter of Attorney.
Award or Decreet-Arbitral in any case in
which an amount or value is the matter in
dispute —
Where no amount is awarded, or the amount or
value awarded does not exceed £5...£0 3
Exceeding £5 and not exceeding £10 6
10 ... 20 1
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 1 15
Back Bond or Back Letter. See Mortgage,
etc., and § 86 (1) (d) in Note.
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 Note c7.)
d. As to Bank Notes, Bills of Exchange, and
Promissory Notes : —
Interpretation of terms. — § 29. For the purposes
of Act 'banker' means any person carrying on
the business of banking in the United Kingdom ;
and ' bank note ' includes : —
(a.) 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 ; and
(6.) 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 the
bill or note is drawn or made.
Bank Notes may be re-issued. — § 30. 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 the re-issuing.
Penalty for issuing an unstamped bank note, £50. —
§31 (1.) If any banker, not being duly licensed
or otherwise authorized to issue unstamped bank
notes, issues, or permits to be issued, any bank
note not being duly stamped, he shall incur a fine
of £50.
For receiving, penalty £20. — (2.) If any person
receives or takes in payment or as a security,
any bank note knowing the same to have been
issued unstamped contrary to law, he shall incur
a fine of £20.