Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1902-1903

STAMP DUTIES, ETC.
1085
production of both the instruments, be denoted
(upon the first-mentioned instrument) in such
manner as the commissioners think fit.
(See Note a.)
LICENCE TO SELL STAMPS.
Person selling stamps must have a licence from
the Commissioners of Inland Eevenue. 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 partnership, 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-
sentatives may recover value of stamps
less discouut. Penalty for hawking stamps
(whethf-r person licensed or not), £20. Person
in employment of Post Ofiice may sell postage
stamps at any place and in any manner.
Discount to be allowed as Treasury direct
(54 and 65 Vict. c. 38, §§ 3, 4, 5, 6, 7, and 8).
DISCOUNT ON THE PUKCHASE OF
STAMPS.
The following discounts are allowed to vendors
of stamps who were licensed prior to March
18P5, on tbepurcliftse of stamps at the Inland
Eevenue Office, Edinburgh (54 and 55 Vict.
c. 38, § 8) :—
On—
(1.) Impressed bills (not exceeding Is. each) —
fnr a minimum purchase of £10 worth, or
where material brought to be stamped, £20
worth, Is. for every comjjlete £5 worth.
(2.) Transfers (where forms are supplied by pur-
chaser), impressed bills (exceeding Is. each),
foreign bills and deeds, for a minimum pur-
chase of £50 worth. Is. for every complete £5
worth.
Discount under head (1.) is also allowed on pur-
chases out of stock at the office of such dis-
tributors of stamps as are collectors of Inland
Revenue.
Discount is not allowed on —
{a.) Stamps of £10 and ujd wards.
(6.) Stamps to be impressed on appropriated
forms (except certain bills of lading).
(c.) Stamps to be impressed on executed in-
struments.
{d.) Postage stamps.
On foreign bills only discount as above is
allowed to any purchaser.
ALLOWANCE FOR SPOILED STAMPS.
Stamp Duties Management Act, 1891 (54 and 56
Vict. c. 38).
Procedure/or obtaining Allowance. — § 9. Subject
to such regulations as the commissioners may
a. 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 4 o'clock.
Saturdays 10 and 12. The principal instru-
ment, as well as the subordinate instrument, must
be lodged, and both must appear to be properly
stamped. Country solicitors are to lodge them
with distributor of stamps, etc.
think proper to make, and to the production of
sucb 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 spoiled or 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 meaus 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 bebalf of the drawer which lias 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 a^ny 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 endorsed, 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 —
(a.) An instrument executed by any party
thereto, but afterwards found to be absolutely
void from the beginning:
(6.) An instrument executed by any party
thereto, but afterwards found unfit, 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 waiit of
enrolment or registration within the time
required by law, fails of the intended purpose
or becomes 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
Litamped, or which becomes useless in con-
sequence of the transaction intended to be
thereby effected being effected by some other
instrument duly stamped :