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

STAMP DUTIES, ETC.
865
Where made for the receipt of one payment
only Is.
In any other case 5s.
(4.) For the receipt of any sum of money, or any
bill of exchange or promissory note for any
sum of money not exceeding £20, or any
periodical payments not exceeding the annual
sum of £10 (not being hereinbefore charged), 5s.
(5.) For the sale, transfer, or acceptance of any
of the Government or Parliamentary stocks or
funds :
Where the value of- the stocks or funds does not
exceed £20 5s.
In any other case 10s.
(6.) Of any kind whatsoever not hereinbefore de-
scribed 10s.
Exemptions. — (1.) Letter or power of attorney
for the receipt of dividends of any definite and
certain share of the Government or Parlia-
mentary stocks or funds producing a yearly
dividend less than £3. (2.) Letter or power
of attorney or proxy filed in the Court of
Probate in England or Ireland, or in any
ecclesiastical court. (3.) Order, request, or
direction under hand only from the proprietor
of any stock to any company or officer thereof,
or to any bank, to pay the dividends or interest
to any person therein named. [(^0 Power of
attorney given exclusively to empower attorney
to signify dissent or assent authorized by
National Debt (Conversion) Act, 1888 (51 Vict,
c 2, § 23).] (5.) Heritors' mandates to vote
and act at parochial boards. (8 and 9 Vict.
c. 83, § 22.)
(See Note a.)
Letters of Marque and Keprisal £5
Letters Patent. See Grant.
Letter of Eeversion. See Mortgage, etc.,
and § 8G (1.) (d.) in Note.
Licences, Attorneys'. See Certificate. Annual
licence to bankers issuing notes, £30 (55 Geo.
in. c. 184) ; superintendents of private lunatic
asylums (20 and 21 Vict. c. 71, § 28), for periods
not exceeding thirteen months 10s.
Licence by any presbytery or other ecclesiastical
power in Scotland £2
a. As to Letters or Powers of Attorney and
Voting Papers.
§ 80 (1.) Every letter or power of attorney for
the purpose of appointing a proxy to vote at a
meeting, and every voting paper, hereby respec-
tively charged with the duty of Id., is to specify
the day upon which the meeting at which it is
intended to be used is to be held, and is to be avail-
able only at the meeting so specified, and any ad-
journment thereof.
(2.) The duty of Id. may be denoted by an
adhesive stamp, which is to be cancelled by the
person by whom the instrument is executed, and a
letter or power of attorney or voting paper is not
to be stamped after the execution thereof by any
person.
(3.) Every person who makes or executes, or
votes or attempts to vote, under or by means of any
such letter or power of attorney or voting paper,
not being duly stamped, shall incur a fine of £50,
and every vote given or tendered under the
authority or by means of the letter or power of
attorney or voting paper shall be void.
§ 81. A letter or power of attorney for the sale,
transfer, or acceptance of any of the Government
or Parliamentary stocks or funds, duly stamped for
that purpose, is not to be charged with any further
duty by reason of containing an authority for the
receipt of the dividends on the same stocks or funds.
3 I
Licence to act as a notary-public £20
Licence to use surname or arms. See Grant.
Licence and Eenewal of Licence to keep
Eetreat under 'Habitual Drunkards Act, 1879,'
£5 ; and 10s. for every patient above 10 whom
it is intended to admit into Eetreat. (42 and
43 Vict. c. 19, § 14.)
Mandate. See Letter of Attorney.
Marketable Security and Foreign or Colonial
Share Certificate. — (1.) Marketable se-
curity, (a) being a Colonial Government
security, or (6) being a security not transfer-
able by delivery, or (c) being a security trans-
ferable by delivery, and bearing date, or
signed, or offered for subscription tefore or
on 6th August 1885 —
For or in respect of the money thereby secured,
the same ad valorem duty, according to the
nature of the security, as upon a mortgage.
See Mortgage, etc., (1) and (2).
(2.) Transfer, Assignment, Disposition, or
Assignation of a marketable security of any
description —
Upon a sale. — See Conveyance on Sale. Upon
a mortgage. — See Mortgage, etc. In any
other case than a sale or mortgage 10s.
(3.) Marketable Security (except a Colonial
Government security), being a security trans-
ferable by delivery, and bearing date, or
signed, or offered for subscription after 6th
August 1885—
For every £10, and fractional part of £10, of the
money secured Is.
(4.) Marketable Security (except a Colonial
Government security), being such security as
last aforesaid given in substitution for a like
security, duly stamped in conformity with the
law in force at the time when it became
subject to duty — ■
For every £20, and fractional part of £20, of the
money secured 6d.
(5.) Marketable Security transferable by de-
livery, whatever may be the date thereof, and
wherever it may have been made or issued, or
the interest may be payable.
On the occasion of the first transfer thereof by
delivery in the United Kingdom, and on the
occasion of the first transfer thereof by de-
livery in the United Kingdom in any sub-
sequent year —
Where the amount secured does not exceed
£25, 3d. ; does not exceed £50, Gd. Exceeds
£50 — for every £50, and fraction thereof. ..6d.
Exemption. — Any security duly stamped with
the duty of Is. for every £10 and fractional
part, or duly stamped as a substituted security
for any security so stamped, where such sub-
stituted security bears an impressed stamp
denoting that the security for which it was
substituted was so duly stamped.
(6.) Foreign or Colonial Share Certificate-
On the occasion of the first delivery thereof in
the United Kingdom, and on the occasion of
the first delivery thereof in the United King-
dom in any subsequent year —
Where the nominal amount in money of the
stock or debenture stock or funded debt does
not exceed £25, 3d. ; does not exceed £50, 6d.
Exceeds £50 — for every £50, and fraction
thereof 6d.
(See Note 6.)
b. Marketable Security: Definition. — § 122.
The expression ' marketable security ' means a
security of such a description as to be capable of
being sold in aDy stock market in the United