Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1894-1895

908
STAMP DUTIES, ETC.
deed transferring the share or shares or stock
specified in the warrant or certificate if the
consideration for the transfer were the nominal
value of such share or shares or stock.
(See Note a.)
Stock Certificate to Bearer. See Share War-
rant, etc.
Sulphuric Acid Works. See Certificate.
Tack. See Lease.
Tack in Seouritt. See Mortgage, etc., and
§ 86 (1.) (a.) in Note.
Transfer. See Conveyance or Transfer.
Transfer. — Any request or authority to the purser
or other officer of any mining company, con-
ducted on the cost book system, to enter or
register any transfer of any share, or part of a
share, in any mine, or any notice to such
purser or officer of any such transfer 6d.
(See Note b.)
[Trustee. — Conveyance or transfer for effectuat-
ing the appointment of a new trustee, no higher
duty than 10s., § 62.]
Valuation. See Appraisement.
Voting Paper. — Any instrument for the purpose
of voting by any person entitled to vote at
any meeting of any body exercising a public
trust, or of the shareholders, or members, or
contributors to the funds of any societv or
institution, Id. (See § 80 in Note a, p. 902.)
Wadset. See Mortgage, etc., § 86 (1.) (a.) in
Note.
Warrant for Goods .3d.
Exemptions. — (1.) Any document or writing
given by an inland carrier acknowledging the
receipt of goods conveyed by such carrier.
a. Share warrant penalty. — § 107. If a share
warrant is issued without being duly stamped,
the company issuing the same, and also every
person who, at the time when it is issued, is the
managing director or secretary or other principal
officer of the company, shall incur a fine of <£50.
Stock certificate to bearer, Meaning of. — § 108.
For purpose of Act the expression ' stock cer-
tificate to bearer ' includes every stock certificate
issued after 3rd June 1881 under provisions of
Local Authorities Loans Act, 1875, or of any other
Act authorizing the creation of debenture stock,
county stock, corporation stock, municipal stock,
or funded debt by whatever name known.
Cancellation — Penalty. — § 109 (1.) Where
holder of a stock certificate to bearer has been
entered on the register of the local authority as the
owner of the share of stock described in the cer-
tificate, the certificate shall be forthwith cancelled,
so as to be incapable of being re-issued to any
person.
(2.) Every person by whom a stock certificate
to bearer is issued without being duly stamped,
shall incur a fine of £50.
b. § 110 (1.) The duty upon a request or author-
ity to the purser or other officer of a mining com-
pany conducted on the cost book system to enter
or register the transfer of any share or part of a
share of the mine, and the duty upon a notice to
such purser or officer of any such transfer, may be
denoted by an adhesive stamp, which is to be
cancelled by the person by whom the request,
authority, or notice is written or executed.
(2.) Every person who writes or executes any
such request, authority, or notice, not being duly
stamped, and every purser or other officer of any
such company who in any manner obeys, complies
with, or gives effect to any such request, authority,
or notice, not being duly stamped, shall incur a
fine of £20.
(2.) A weight note issued together with a duly
stamped warrant, and relating solely to the
same goods, etc
(See Note c.)
Warrant under the sign manual of Her
Majesty, 10s.
Works. — Alkali, sulphuric acid, etc. See Cer-
tificate.
Writ —
(1.) Of Acknowledgment under ' The Eegistration
of Leases (Scotland) Act, 1857' 6s.
(2.) Of Acknowledgment by any person infeft in
lands in favour of the heir or disponee of a
creditor fully vested in right of an heritable
security constituted by infeftment .5s..
(3.) Of Resignation and Clare Constat 5s.
(Charter, precept, or other writ by progress, as
a title to land, is abolished ; but charters of
novodamus, or precepts, or writs from Chan-
cery, or dare constat, or writs of acknowledg-
ment, are excepted, 37 and 38 Vict. c. 94, .
§4).
GENERAL EXEMPTIONS FROM ALL
STAMP DUTIES.
(1.) Transfers of shares in Government or
Parliamentary stocks or funds.
(2.) Instruments for the sale, transfer, or other
disposition, either absolutely or by way of
mortgage, or otherwise, of any ship or vessel,
or any part, interest, share, or property of or
in any ship or vessel.
(3.) Instruments of apprenticeship, bonds, con-
tracts, and agreements entered into in the'
United Kingdom for or relating to the service
in any of Her Majesty's colonies or possessions
abroad of any person as an artificer, clerk,
domestic servant, handicraftsman, mechanic,
gardener, servant in husbandry, or labourer.
(4.) Testaments, testamentary instruments, and
dispositions mortis causa in Scotland.
(5.) Instruments made by, to, or with the Com-
missioners of Works, for any of the purposes i
of the Act 15 and 16 Vict. c. 28.
Tke following are General Exemptions contained in
certain Acts not otherwise relating to Stamp
Duties : —
Bankrupt Act. — All conveyances, assignations,
instruments, discharges, writings, or deeds re-
lating solely to the estate belonging to any
bankrupt, against whom sequestration has i
been awarded, and which estate, after the i
execution of such conveyances, etc., shall be
and remain the property of such bankrupt for
the benefit of his creditors or their trustee;
and all discharges to the bankrupt, and all
deeds assignations, and instruments or writ-
c. § 111 (1.) Meaning. — For purpose of Act
' warrant for goods ' means any document or
writing, being evidence of the title of any person
therein named, or his assigns, or the holder thereof,
to the property in any goods, etc., lying in any
warehouse, or dock, or upon any wharf, and signed
or certified by or on behalf of the person having
tlie custody of the goods, etc.
(2.) Adhesive stamp. — The duty upon a warrant
for goods may be denoted by an adhesive stamp,
which is to be cancelled by the person by whom
the instrument is made, executed, or issued.
(3.) Penalty. — Every person who makes, exe-
cutes, or issues, or receives, or takes by way of
security or indemnity any warrant for goods not
being duly stamped, shall incur a fine of £20.