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

874
STAMP DUTIES, ETC.
and "which is not, at or before execution,
duly stamped, to incur fine of £5 (§ 78).
Lettek or Power of Attorney — liable to duty
of Id.
Cancellation by person who executes (§ 80 (2.)).
[Letter of Eenunciation. — Cancellation by per-
son who executes (§ 79).
Marketable Security, Transferarle by De-
livery, and Shake Certificate, Foreign
or Colonial. — Duties to be denoted by ad-
hesive stamps • appropriated by words and
figures on the face thereof to such duties and
to each year, § 85 (1.). As regards the Board
of Inland Kevenue sufficient to wr,ite on each
stamp a denoting number. — Board's Order,
6th July 1888.
Notarial Act and Protest of a Bill or Promis-
sory Note. — Cancellation by notary (§ 90).
Policy of Insurance other than sea or life. —
Cancellation by person who first executes
(§ 99).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(§80(2.)).
PiECeipt. — Cancellation by person who gives
• (§101(2.)).
Request to Purser or Officer of Mining Com-
pany on cost book system to enter or register
transfer of share or part of share on notice of
such transfer. Cancellation by person who
writes (§ 110 (1.)).
General Direction as to the Cancellation
of Adhesive Stamps.
§ 8 (1.) An instrument, the duty upon which
is required, or permitted by law, to be denoted
by an adhesive stamp, is not to be deemed
duly stamped with an adhesive stamp unless
the person required by law to cancel such ad-
hesive stamp cancels the same by writing on
or across the stamp his name or initials, or the
name or initials of his firm, together with the
true date of his so writing, or otherwise
effectively cancels the stamp and renders
the same incapable of being used for any
other instrument, or for any postal purpose,
or unless it is otherwise proved that the stamp
appearing on the instrument was affixed thereto
at the proper time, §8(1.); where two or more
adhesive stamps are used, each stamp to be
cancelled (2.).
Penalty for neglect or refusal, £10. — (3.) Every
person who, being required by law to cancel
an adhesive stamp, neglects or refuses duly
and effectually to do so in manner aforesaid,
shall incur a fine of £10.
Penalty for frauds in relation to adhesive stands,
or to any duty, £50. — § 9 (1.) Any person
who —
(«.) Fraudulently removes or causes to be re-
moved from any instrument any adhesive
stamp, or affixes to any other instrument, or
uses for any postal purpose, any adhesive
stamp which has been so removed, with intent
that the stamp may be used again; or
(5.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters
any instrument having thereon any adhesive
stamp which has to his knowledge been so
removed as aforesaid ;
shall incur a fine, over and above any other
penalty to which he may be liable, of £50.
The expression instrument in this section to
include any post letter as defined by Post
Office Protection Act, 1884, and the cover of
any post letter.
Every person who by writing defaces any ad-
hesive stamp before it is used, penalty £5.
Commissioners may authorize writing on ad-
hesive stamps for identification (54 and 55 Vict.
c. 38, § 20).
STAMPING INSTRUMENTS AFTER
EXECUTION.
Articles of Clerkship. — Duly stamped articles in
order to admission in inferior court may be
stamped with duty to make up £60, and shall
then be sufficiently stamped for admission into
Court of Session, etc. (§ 26 (2.)).
With this exception, articles of clerkship are not
to be stamped after the expiration of six months
from the date, except on payment of the pen-
alties 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 year, and also for
any additional part of a year, elapsed since the
date, £10.
(3.) In every other case, £50 (§ 27).
Bills and Notes having an impressed stamp of
sufficient amount but improper denomination
may be stamped, if not then payable, penalty
£2 ; if payable, penalty £10. With these ex-
ceptions, not to be stamped after execution
(§ 37).
Charter-Party —
Within seven days after first execution, penalty
4s. 6d.
After seven days, and within a month, penalty
£10.
In any other case, cannot be stamped (§ 51).
If executed abroad, any party to it may, within
ten days after receipt in United Kingdom, affix
and cancel adhesive stamp (§ 50).
Attested Copies, or Extracts of or from —
(1.) An instrument chargeable with duty ;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or
codicil ;
(4.) Letters of administration, or a confirmation
of a testament ;
may be stamped within fourteen days after the
date of the attestation or authentication, with-
out penalty (§ 63).
Foreign Securities and Colonial Government
Securities. — The Board of Inland Revenue
may at any time, without reference to date,
allow them to be stamped without penalty,
upon being satisfied in any manner they think
proper, they were not made or issued, and
have not been transferred, assigned, or
negotiated, within the United Kingdom
(§84).
Policy of Sea Insurance made or executed out
of, but enforceable in the United Kingdom,
may be stamped within ten days after it has
been first received in the United Kingdom,
without penalty, § 95 (1.) (p.).
For production in evidence sea policy may be
stamped after execution on payment of penalty
of £1C0 (2.).
Receipt may be stamped with impressed stamp —
(1.) Within fourteen days after given, penalty
£5.
(2.) After fourteen days, and within a month,
penalty £10.
In any other case, not to be stamped (§ 102).
Other Instruments as to which no express t pro-
\ vision to prohibit may be stamped after