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

STAMP DUTIES, ETC.
867
Bill of Lading of or for any goods, merchandise,
or effects to be exported or carried coastwise, 6d.
(See Note a.)
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock.
See Mortgage, etc., and Marketable Secu-
rity.
Bond in relation to any annuity upon the original
creation and sale thereof. See Conveyance
on Sale, and § 60 in Note.
Bond, Covenant, or Instrument of any kind
whatsoever.
(1.) Being the only or principal or primary secu-
rity for any annuity (except upon the original
creation thereof by way of sale or security, and
except- a superannuation annuity), or for any
sum or sums of money at stated periods, not
being interest for any principal sum secured
by a duly stamped instrument, nor rent reserved
by a lease or tack :
For a definite and certain period, so that the
total amount to be ultimately payable can
be ascertained, the same ad valorem duty
as a bond or covenant for such total
amount. See Mortgage, etc. (1.)
For the term of life, or any other indefinite
period —
For every £5, and also for any fractional
part of £5, of the annuity or sum peri-
odically payable 2s. 6d.
(2.) Being a collateral or auxiliary or additional
or substituted security for any of the above-
mentioned purposes where the principal or
primary instrument is duly stamped :
Where the total amount to be ultimately payable
can be ascertained, the same ad valorem duty
as a bond or covenant of the same kind for such
total amount. See Mortgage, etc. (2.)
In any other case —
For every £5, and also for any fractional part of £5,
of the annuity or sum periodically payable.. .6d.
(3.) Being a grant or contract for payment of a
superannuation annuity (deferred life annuity
in consideration of annual premiums payable
until person attain a specified age, and so as
to commence on his attaining that age):
For every £5, and also for any fractional part
of £5, of the annnity 6d.
Bond given pursuant to the directions of any Act,
or of the Commissioners or the Commissioners
of Customs or any of their officers, for or in
respect of any of the duties of excise or
customs, or for preventing frauds or evasions
thereof, or for any other matter or thing relat-
ing thereto —
Where the penalty of the bond does not exceed
£150, the same ad valorem duty as a bond for
the amount of the penalty. See Mortgage.
In any other case 5s.
Exemption. — Bond with relation to obtaining
drawback of duties in respect of goods ex-
ported. (See Note b.)
Bond on obtaining confirmation of testament... 5s.
Exemptions. — (1.) Bond given by the widow,
child, father, mother, brother, or sister of any
common seaman, marine, or soldier, dying in.
the service of Her Majesty.
(2.) Bond given by any person where the estate to
be administered does not exceed £100 in value
Order for 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 may not be performed
or happen Id.
§ 32 (a.)
Order for the payment of any sum of money
weekly, monthly, or at any other stated
periods Id.
Order for the payment by any person, at any
time after the date thereof, of any sum of
money, and sent or delivered by the person
making the same to the person by whom the
payment is to be made, and not to the person
to whom the payment is to be made, or to any
person on his behalf Id.
§ 32 (6.)1
3ill of Exchange of any other kind whatsoever
{except a bank note), and Promissory Note of
any kind whatsoever (except a bank note),
drawn, or expressed to be payable, or actually
paid, or endorsed, or in any manner negotiated
in the United Kingdom, where the amount or
value of the money for which the bill or note
is drawn or made does not exceed £5 Id.
Exceeding £5 and not exceeding £10 £0 2
10 ... 25 3
25 ... 50 6
50 ... 75 9
75 ... 100 1
For every £100, and also for any frac-
tional part of £100, of such amount
or value ,,0 1
Exemptions. — Various, including : —
(2.) Draft or order by a banker in United King-
dom upon another banker in United Kingdom,
not payable to bearer or to order, and used
solely for the purpose of settling or clearing
any account between such bankers.
(3.) Letter written by a banker in United King-
dom to any other banker in United Kingdom,
directing the payment of any sum of money,
the same not being payable to bearer or to
order, and such letter not being sent or de-
livered to the person to whom payment is to
be made, or to any person on his behalf.
(4.) Letter of credit granted in United Kingdom
authorizing drafts to be drawn out of United
Kingdom payable in United Kingdom.
(6.) Warrant or order for the payment o any
annuity granted by the National Debt Com-
missioners, or for payment of any dividend
or interest on any share in Government or
Parliamentary stocks or funds.
(7.) Bill drawn by any person under the autho-
rity of the Admiralty, upon and payable by
the Accountant-Gen eral of the Navy.
(8.) Bill drawn (according to a form prescribed
by Her Majesty's orders by any person duly
authorized to draw the same) upon and pay-
able out of any public account for any pay or
allowance of the army or auxiliary forces, or
for any other expenditure connected therewith.
(9.) Draft or order drawn upon any banker in
the United Kingdom by an officer of a public
department of the State for the payment of
money out of a public account.
(10.) Bill drawn in United Kingdom for sole
purpose of remitting money to be placed to
any account of public revenue.
(11.) Coupon or warrant for interest attached
to and issued with any security, or with an
agreement or memorandum for renewal or
extension of time for payment of a security.
[Indian prize money orders for any sum less
than 40s.— 29 and 30 Vict. c. 47, § 8, exempt.]
a. § 40 (1.) Not to be stamped after the execution
thereof.
(2.) Every person who makes or executes, not duly
stamped, shall incur a fine of £50.
b. § 42. Bonds not to include goods belonging to
more than one person, fine £50.