Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1896-1897

STAMP DUTIES, ETC,
921
Stock Certificate to Bearer. See Share War-
rant, etc.
3ULPHURIC Acid Works. See Certificate.
Tack is Security. See Mortgage, etc., and
§ 86 (1.) (a.) in Note.
Peansfbr. See Conveyance or Transfer.
Trustee. — Conveyance or transfer for effectuat-
ing the appointment of a new trustee, no higher
duty than 10s., § 62.]
ITaluation. See Appraisement.
/"OTING 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 society or
institution, Id. (See § 80 in Note a, p. 9i6.)
[Vadset. See Mortgage, etc., § 86 (1.) (a.) in
Note.
iVareant for Goods Sd.
Exemptions. — (1.) Any document or writing
given bj' an inland carrier acknowledging the
receipt of goods conveyed by such carrier.
("2.) A weight note issued together with a duly
(stamped warrant, and relating solely to the
same goods, etc.
■ (See Note o.)
T^ARRANT under the sign manual of Her
Majesty, 10s.
\roRics. — Alkali, sulphuric acid, etc. See Cer-
tificate.
V^RIT —
(1.) Of Acknowledgnwnt under ' The Kegistration
of Leases (Scotland) Act, 1857' 6s.
(2.) Oi 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 Kesignation and Clare Constat 6s.
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
ny other Act authorising the creation of debenture
Dock, county stock, corporation stock, municipal
:ock, or funded debt by whatever name known.
Cancellation — Penalty. — § 109 (1.) Where
lolder of a stock certificate to bearer has been
utered on tbe register of the local authority as the
wner of the shave of stock described in the cer-
ficate, the certificate shall be forthwith cancelled.
as to be incapable of being re- issued to any
erson.
(2.) Every person by whom a stock certificate
) bearer is issued without being duly stamped,
kail incur a fine of £50.
1 «. § 111 (1.) Meaning. — 'Warrant for goods'
iieans any document or writing, being evidence
iv f the title of any person therein named, or his
it Bsigns, or the holder thereof, to the property in
J. ay goods, etc., lying in any warehouse, or dock, or
pon any wharf, and signed or certified bj' or on
If shalf of the person having the custody ot the
pods, etc.
(2.) Adhesive stamp. — The duty may be denoted
Jr an adhesive stamp, to be cancelled by the
(I ^rson by whom the instrument is made, executed,
issued.
(3.) Penalty. — Every person who makes, exc-
ites, or issues, or receives, or takes by way of
lourity or indeniuity any warran'. for goods not
ji ^ing duly stamped, shall incur a fine ol £20,
mortgage, or otherwise, of anj'' 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 sei^ant, 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
of the Act 15 and 16 Vict. c. 28.
The following are General Exemptions contained in
certain Ads 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
been awarded, and which estate, after the
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-
ings for re-investing the said bankrupt in the
estate, and all powers of attorney, commis-
sions, factories, oaths, afiBdavits, articles of
roup or sale, submissions, deci'eets-arbitral, and
all other instruments and writings whatsoever
relating solely to the bankrupt estate, and all
other deeds or writings forming part of the
proceedings ordered under the sequestration
(19 and 20 Vict. c. 79, § 184).
Building Societies. — Rules and copies thereof
— power of attorney by trustee for transfer
of shares in public funds standing in his
name — receipt for dividend on public stock
or interest of exchequer bills — receipt for
money deposited or received from funds —
transfer of shares — bonds or other security to
be given to or on account of or by the
society — draft or order — appointment of agent,
or revocation of such appointment — any in-
strument or document in pursuance of Act.
The exemption not to extend to mortgages
(37 and 38 Vict. c. 42, § 41). As to subsisting
societies, see ib. § 7. This Act came into
effect on 2nd November 1874, and repeals 6
and 7 Will. iv. c. 32, except as regards sub-
sisting societies certified under G and 7 Will.
IV. c. 32, and not incorporated under 37 and
38 Vict. c. 42. By 54 and 55 Vict. c. 39, § 89,
the exemption under 6 and 7 Will, iv, c, 32,
shall not extend to a mortgage made after
31st July 1868, except a mortgage by a
member to a society for a sum not exceeding
£500.
Cattle, etc., Diseases. — Appointments, certifi-
cates, declarations, and licences, under the 11
and 12 Vict. c. 107, or 29 Vict. c. 15, § 9
(1866).
Contagious Diseases (Animals). — Appointment,
certificate, declaration, licence, or thing under
the Act, or any order or regulation made there-
under (41 and 42 Vict. c. 74, § 56).
Cessio Act. — No stamp duty in respect of any dis-
position which a debtor shall be ordained to
execute in terms of the Act (^Cessio Bonorum')
6 and 7 Will. iv. c. 56. Like exemption in 43
and 44 Vict. c. 34, § 11.