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

STAMP DUTIES, ETC.
877
sentatives may recover value of stamps
less discount. Penalty for hawking stamps
(whether person licensed or not), £20. Person
in employment of Post Office may sell postage
stamps at any place and in any manner.
Discount to he allowed as Treasury direct
(54 and 55 Vict. c. 38, §§ 3, 4, 5, 6, 7, and 8).
DISCOUNT ON THE PUECHASE OF
STAMPS.
The following discounts are allowed on the pur-
chase of staniDS at the Inland Eevenue Office,
Edinburgh (54 and 55 Vict. c. 38, § 8) :—
On—
(1.) Impressed Id. Inland Eevenue and im-
pressed bills (not exceeding Is. each) — for a
minimum purchase of £10 worth, or where
material brought to be stamped, £20 worth,
Is. for every complete £5 worth.
(2.) Impressed bills (exceeding Is. each), foreign
bills and deeds, for a minimum purchase of
£50 worth, Is. for every complete £5 worth.
(3.) Transfers (where forms are supplied by pur-
chaser) to licensed vendors only, and for a
minimum purchase of £50 worth, Is. for
every complete £5 worth.
Discount under head (1.) is also allowed at the
office of a distributor or sub-distributor of
stamps to licensed vendors only, and on pur-
chases out of stock.
Discount is not allowed on —
(a.) Stamps of £10 and upwards.
(6.) Stamps to be impressed on appropriated
forms (except cheques and certain bills of
lading).
(c.) Stamps to be impressed on executed in-
struments.
(d.) Postage stamps.
ALLOWANCE FOE SPOILED STAMPS.
Stamp Duties Management Act, 1891 (54 and 55
Vict. c. 38).
Procedure/or obtaining Allowance. — § 9. Subject
to such regulations as the commissioners may
think proper to make, and to the production of
such evidence by statutory declaration or other-
wise, as the commissioners may require, allowance
is to be made by the commissioners for stamps
spoiled in the cases hereinafter mentioned (that
is to say) —
(1.) The stamp on any material inadvertently
and undesignedly spoiled, obliterated, or by
any means rendered unfit for the purpose
intended, before the material bears the signa-
ture of any person or any instrument written
thereon is executed by any party :
(2.) Any adhesive stamp which has been inad-
vertently and undesignedly spoiledor rendered
unfit for use, and has not in the opinion of the
commissioners been affixed to any material
(3.) Any adhesive stamp representing a fee
capable of being collected by means of such
stamp which has been affixed to material, pro-
vided that a certificate from the proper officer
is produced to the effect that the stamp should
be allowed.
(4.) The stamp on any bill of exchange signed
by or on behalf of the drawer which has not
been accepted or made use of in any manner
whatever or delivered out of his hands for any
purpose other than by way of tender for
acceptance.
(5.) The stamp on any promissory note signed
by or on behalf of the maker which has not
been made use of in any manner whatever or
delivered out of his hands :
(6.) The stamp on any bill of exchange or pro-
missory note which from any omission or
error has been spoiled or rendered useless
although the same, being a bill of exchange,
may have been accepted or indorsed, or, being
a promissory note, may have been delivered
to the payee, provided that another completed
and duly stamped bill of exchange or pro-
missory note is produced identical in every
particular, except in the correction of the
error or omission, with the spoiled bill or
note :
(7.) The stamp used for any of the following
instruments ; that is to say —
(«.) An instrument executed by any party
thereto, but afterwards found to be absolutely
void from the beginning :
(&.) An instrument executed by any party
thereto, but afterwards found tuifit, by reason
of any error or mistake therein, for the pur-
pose originally intended :
(c.) An instrument executed by any party
thereto which has not been made use of for
any purpose whatever, and which, by reason
of the inability or refusal of some necessary
party to sign the same or to complete the
transaction according to the instrument, is in-
complete and insufficient for the purpose for
which it was intended:
(d.~) An instrument executed by any party
thereto, which by reason of the refusal of any
person to act under the same, or for want of
enrolment or registration within the time
required by law, fails of the intended purpose
or becumes void :
(e.) An instrument executed by any party
thereto which is inadvertently and unde-
signedly spoiled, and in lieu whereof another
instrument made between the same parties
and for the same purpose is executed and duly
stamped, or which becomes useless in con-
sequence of the transaction intended to be
thereby effected being effected by some other
instrument duly stamped :
Provided as follows : —
(«.) That the application for relief is made
within six months after the stamp has been
spoiled or become useless, or in the case of an
executed instrument after the date of the
instrument, or, if it is not dated, within six
months after the execution thereof by the
person by whom it was first or alone executed,
or within such further time as the commis-
sioners may prescribe in the case of any
instrument sent abroad for execution, or
when from unavoidable circumstances any
instrument for which another has been sub-
stituted cannot be produced within the said
period ;
(6.) That in the case of an executed instrument,
no legal proceeding has been commenced in
which the instrument could or would have
been given or offered in evidence, and that
the instrument is given up to be cancelled ;
(c.) That in the case of stamps used for
medicines or playing cards, the medicines or
cards bearing the stamps are produced to an
officer and the stamps are removed therefrom
in his presence.
Allowance for Misused Stamps. — § 10. When
any person has inadvertently used for an instru-
ment liable to duty a stamp of greater value than
was necessary, or has inadvertently used a stamp
for an instrument not liable to any dutv, the com-