‹‹‹ prev (933)

(935) next ›››

required by any person to express their opinion
with reference to any executed instrument upon
the following questions : —
(a.) Whether it is chargeable with any duty ;
(b.) With what amount of duty it is chargeable.
(2.) Commissioners to be furnished with an
abstract of instrument, and such evidence as
they deem necessary to show whether facts
and circumstances affecting liability to duty
fully and truly set forth.
(S.) If the commissioners are of opinion that the
instrument is not chargeable with any duty,
such instrument may be stamped with a par-
ticular stamp denoting that it is not charge-
able with any duty.
(4.) If the commissioners are of opinion that the
instrument is chargeable with duty, they shall
assess the duty with which it is in their opinion
chargeable, and if or when the instrument is
duly stamped in accordance with assessment
of the commissioners, it may be also stamped
with a particular stamp denoting that it is duly
(5.) Every instrument stamped with the par-
ticular stamp denoting either that it is not
chargeable with any duty, or is duly stamped,
shall be admissible in evidence, and available
for all purposes, notwithstanding any objec-
tion relating to duty.
(6.) Provided as follows : —
(a.) Instrument to be stamped according to opinion.
— -An instrument upon which the duty has
been assessed by the commissioners shall not,
if it is unstamped or insufficiently stamped,
be stamped otherwise than in accordance with
the assessment.
(b.~) Securities without limit not to be adjudicated.
— Nothing in this section contained extends to
any instrument chargeable with ad valorem
duty, and made as a security for money or stock
without limit, or shall authorize the stamping
after the execution thereof of any instrument
which by law cannot be stamped after execu-
(c.) A statutory declaration made for the pur-
pose of this section shall not be used against
any person making the same in any proceed-
ing whatever, except in an inquiry as to the
duty with which the instrument to which it
relates is chargeable ; and every person by
whom any such declaration is made shall, on
payment of the duty chargeable upon the
instrument to which it relates, be relieved
from any fine or disability to which he may
be liable, by reason of the omission to state
truly in the instrument any fact or circum-
stance as aforesaid.
Persons dissatisfied may appeal. — § 13 (1.) Any
person who is dissatisfied with the assessment
of the commissioners, may, within twenty-one
days after the date of the assessment, and on
payment of duty in conformity therewith,
appeal against the assessment to Her Majesty's
Court of Exchequer, and may for that purpose
require the commissioners to state and sign a
case, setting forth a question upon which their
opinion was required, and the assessment made
by them.
Mode of proceeding.— (2. ~) The commissioners
shall thereupon state and sign a case accord-
ingly, and deliver the same to the person by
whom it is required, and the case may within
seven days hereafter be set down by him for
{3.) Upon the hearing of the case the court
shall determine the question submitted, and,
if the instrument in question is in the opinion
of the court chargeable with any duty, shall
assess the duty with which it is chargeable.
(4.) If it is decided by the court that the asser.s-
nient of the commissioners is erroneous, any
excess of duty which^may have been paid in
conformity with the erroneous assessment, to-
gether with any fine or penalty which may
have been paid in consequence thereof, shall
be ordered by the court to be repaid to the
appellant, with or without costs as the court
may determine.
(5.) If the assessment of the commissioners is
confirmed the court may make an order for
payment to the commissioners of the costs
incurred by them in relation to the appeal.
(See Note «.)
§ 11. Where the duty with which an instrument
is chargeable depends in any manner upon
the duty paid upon another instrument, the
payment of the last - mentioned duty shall,
upon application to the commissioners and
production of both the instruments, be denoted
(upon the first-mentioned instrument) in such
manner as the commissioners think fit.
(See Note b.)
Person selling stamps must have a licence from
the Commissioners of Inland Kevenue. Licence
to specify full name and place of abode, and
shop, etc., where stamps are to be sold.
Security for £100 to be granted. If by bond,
etc., bond to be exempt from duty. One
licence and one bond for any number of
persons in partnersbip, and licence may be
revoked at any time. Name and ' licensed to
sell stamps ' to be painted in letters not less
than an inch in length outside shop, etc.
Penalty for selling without licence, £20. On
termination of licence, licencee or his repre-
a. Instruments are received for adjudication at
the Solicitor's Office, Inland Eevenue Office, Edin-
burgh, on the same conditions as to duty and
penalty as instruments to be stamped merely. The
schedule (the duty to be impressed not being in-
serted), the instrument after execution, and an
abstract giving the substance of the provisions,
particularly dates and sums, and a reference to the
part of the deed on which each commences, are to
be left at the Solicitor's Office, No. 5, on Mondays
and Wednesdays, between 10 and 2 o'clock. Be-
tween 10 and 12 o'clock on Thursday following, a
person, who can give explanation, must call ; and
he should be prepared to pay the proper duty, and
penalty, if any, to the Cashier, No. 3, Lobby. The
Board of Inland Revenue have granted the privilege
to the solicitors in Glasgow, Dundee, Aberdeen,
Perth, Greenock, Stirling, Paisley, Dumbarton,
Dumfries, Arbroath, and Elgin, to forward instru-
ments for adjudication direct to the Solicitor.
Forms of schedule may be obtained at the offices
of the distributors of stamps in these towns.
b. Instruments requiring to be impressed with
the denoting stamp to render them valid, may be
lodged at the Solicitor's Office, No. 5 Inland Ee-
venue, Edinburgh, between 10 and 2 o'clock on
Monday and Wednesday. The principal instru-
ment, as well as the subordinate instrument, must
be lodged, and both must appear to be properly

Images and transcriptions on this page, including medium image downloads, may be used under the Creative Commons Attribution 4.0 International Licence unless otherwise stated. Creative Commons Attribution 4.0 International Licence