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

STAMP DUTIES, ETC.
859
Cheque. See Bill of Exchange and § 32 in
Note.
Clare Constat. See Precept.
Colonial Security. See Marketable Se-
curity.
Commission to any officer in the army, or in the
corps of Royal Marines £1, 10s.
To any officer in the navy .....5s.
Exemption. — Commmision to any officer of
militia, yeomanry, or volunteers.
Commission of Lunacy 5s.
Commission to act as a notary-public £20
Commission. See Letter or Power of Attorney.
Companies (Limited Liability). — Memorandum
of Association and Articles of Association.
See Deed.
Companies (Limited Liability under the Com-
panies Acts). — Statement of amount which is
to form the nominal share capital of any com-
pany to be registered with limited liability
shall be delivered to Registrar of Joint Stock
Companies, and statement of amount of any
increase of registered capital of any company,
registered or to be registered with limited
liability, shall be delivered to said Registrar.
Such statement to be charged with, for every
£100 and fraction of £100 over any multiple
of £100 of amount of such capital or increase
of capital, 2s.— § 112.
Companies (Limited Liability otherwise than
under the Companies Acts). — Statement
of amount of nominal share capital of any
corporation or company, where by Letters
Patent or any Act liability of shareholders is
limited otherwise than by registration with
limited liability under the law in that behalf,
to be delivered to Commissioners of Inland
■ Revenue within one month after date of
Letters Patent or passing of Act ; and state-
ment of increase of amount of nominal share
capital of any corporation or company, exist-
ing or to be hereafter formed, authorized by
Letters Patent or Act, to be delivered to said
commissioners within like period. Such
statement to be charged with, for every £100
and fraction of £100 over any multiple of
£100 of amount of capital or increase of capital,
2s.— § 113.
(See Note a.)
Constat of Letters Patent. See Exemplification.
Contract. See Agreement.
Contract Note for or relating to the sale or
purchase of any stock or marketable security
of the value of £5, and under £100 Id.
£100 or upwards 6d.
(See Note 6.)
Conveyance or Transfer, whether on sale or
otherwise —
(1.) Of any stock of the Bank of England, 7s. 9d.
(2.) Of any stock of the Government of Canada,
inscribed in books kept in United Kingdom,
or of any colonial stock to which the Colonial
Stock Act, 1877, applies, for every £100, and
also for any fractional part of £100, of the
nominal amount transferred 2s. 6d.
(See Note c.)
[Composition for stamp duty on transfers of
such Canadian or Colonial Stocks, § 114. —
Government of Canada or other colony shall
compound for stamp duty on transfers of any
such stock by paying Is. 3d. for every £10, and
any fraction of £10 of nominal amount of stock
inscribed in name of each holder at date of
composition. And, in addition, («.) when
period for redemption, etc., exceeds 60 but is
under 100 years from that date, 3d. for each
£10 and fraction; (5.) when pariod exceeds
100 years, or is indefinite, 6d. Transfers of
stock compounded for exempt.]
Conveyance or Transfer on sale of any property
(except such stock as aforesaid), where the
amount or value of the' consideration for the
sale does not exceed £5, £0 6
Not
exceeding
£5
10
15
,20
100
125
150
£10
15
20
25
50
100
125
150
175
5
7
10
12
15
17 6
Exceeding exc ^ in
£175
200
225
250
275
£200
225
250
275
300
£10
6

6
I
1
1
1 10
300, for every
£50, and also for
any fractional part
of £50, of such
amount or value... 5
dom, and before it has been executed by any person
in the United Kingdom, affix thereto an adhesive
stamp denoting the duty chargeable thereon, and
at the same time cancel such adhesive stamp, and
the instrument, when so stamped, shall be deemed
duly stamped.
§ 51. An executed charter-party may be stamped
with an impressed stamp after execution upon the
following terms ; that is to say — (1.) Within seven
days after the first execution thereof, on payment
of the duty and a penalty of 4s. 6d. (2.) After
seven days, but within one month after the first
execution thereof, on payment of the duty and a
penalty of £10 ; and shall not in any other case
be stamped with an impressed stamp.
a. § 113 (3.) In case of neglect to deliver such
statement, corporation or company liable to pay a
sum equal to £10 per cent, on amount of duty, and
a like penalty every month after first month during
which neglect shall continue.
The duty is to be denoted by impressed stamps,
and forms of statement are supplied at office of
Queen's and Lord Treasurer's Remembrancer.
b. § 52 (1.) For purposes of Act the expression
'contract note' means the note sent by a broker or
agent to his principal (except where such principal
is acting as broker or agent for a principal)
advising him of the sale or purchase of any stock
or marketable security. (2.) Where note advises
sale or purchase of more than one description of
stock or marketable security, note to be deemed
as many contract notes as there are descriptions of
stock or security. (3.) Duty of Id. may be denoted
by adhesive stamp, and duty of 6d. is to be denoted
by adhesive stamp appropriated to contract note.
(4.) Every adhesive stamp to be cancelled by
person executing contract note.
§ 53 (1.) Any person who effects any sale or
purchase of stock or marketable security of value
of £5 or upwards as a broker or agent shall forth-
with make and execute a contract note and
transmit same to principal, and in default shall
incur fine of £20. (2.) Every person who makes
or executes any contract note chargeable with
duty, and not being duly stamped, shall incur a
fine of £20. (3.) Broker or other person not to
have legal claim for brokerage, etc, with iefereuce
to stock, etc., of value of £5 referred to in any un-
stamped contract note. (4.) Duty of Gd. may be
added to charge for brokerage.
c. § 62. Every instrument, and every decree or
order of any court or of any commissioners,
whereby any property on any occasion, except a
sale or mortgage, is transferred to or vested in
any person, is chargeable with duty as a convey-
ance or transfer of property. Provided that a