Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1868-1869

STAMP DUTIES.
shall charge for the paper whereon the same are
impressed: penalty, £10 (17 and 18 Vict. c.
83, § 25).
REGULATIONS AS TO EXCHANGING
SPOILED STAMPS.
The Solicitor's office, No. 5, in the Inland Revenue
Office, is open for the allowance of spoiled stamps
every Tuesday and Thursday, from twelve noon
to two P.M. The distributors at the following
places also receive spoiled stamps for allowance :
Aberdeen, Ayr, Banff, Cupar-Fife, Dumfu'es, Dun-
dee, Elgin, Forfar, Glasgow, Greenock, Inverness,
Peebles, Perth, Stirling, and Tain.
Forms of affidavits are kept by the Solicitor and the
above distributors; and claimants may attend at
the Solicitor's office, and have the affidavits filled
up and taken ; or they may get copies of the
forms, and take the oath before a Justice of the
Peace, and afterwards lodge the affidavits and
stamps with any of the above officers. If the
claim be admitted, a ticket is issued, stating that
application is to be made for the new stamps after
Thursday se'ennight, and within six weeks from
the date of the ticket. If not made within that
time the claim will be forfeited.
The stamps, if belonging to persons in Edinburgh,
or within ten miles of it, must be presented for
allov/ance within six months after being signed
in the case of executed instruments, and six months
after being spoiled in the case of unexecuted
instruments. If the stamps belong to persons
beyond that distance, they must be presented
within six months in the former, and twelve
months in the latter case.
Bills and notes delivered to payees, or negotiated
or issued in any way, and bills accepted or tendered
for acceptance, cannot be exchanged, unless a new
bill be produced, in all respects the same, except-
ing the correction of the error.
As to the exchange of sea policies of insurance, see
30 Vict. c. 23, § 17. The cases for allowance
are: —
1. Where policy shall be inadvertently filled up in
an incorrect or improper manner.
2. Or he obliterated or otherwise spoiled and ren-
dered unfit for use.
3. Or shall be filled up for some insurance which
shall not be proceeded in, and the same shall not
be signed by any underwriter, but in no other case.
Application must be made within six months after
the policy shall be spoiled or become useless.
Unsigned instruments are allowed, if inadvertently
spoiled : signed, if void in law from the beginning;
from error or mistake, unfit for the purpose origin-
ally intended ; from death or refusal to sign, of
any person whose signature is necessary; from
want of the signature of some necessary party ;
from refusal to act under, or from non-acceptance ;
or if the transaction be carried through by another
instrument dul^^ stamped. — (-See 53 Geo. III. c.
108). In the case of transfers of stock signed
by seller alone, and other instruments by one party,
new deeds must be produced to the proper officer,
who, as to transfers, is instructed to certify in what
particulars they differ from those spoiled.
Stamps of a different description may be obtained
for any stamp spoiled if it be of the value of £6
or upwards. Applications for this purpose to the
Commissioners of Inland Revenue should be
lodged with the affidavit. The Commissioners, by
3rd and 4th Will. IV. c. 97, s. 19, may refund,
in money, the amount of spoiled stamps. They
are also authorized to repay the amount of stamps
for which the possessor has no immediate use, if
applied for within three months after purchase.
In both cases the percentage allowed by law on
the purchase is deducted.
STAMPING DEEDS AFTER BEING SIGNED.
Beyond Twelve Months. — The deed will only be
stamped on payment of the whole duty, or the
deficiency of duty remaining payable on it, and
a penalty of ,£10; and if the duty or deficiency
exceed £10, then, in addition to the duty and
penalty, there shall be paid interest on the duty
or deficiency at the rate of 5 per cent, from the
date or first signing of the deed ; but such interest
shall not exceed the amount of the duty or defi-
ciency of duty.
Within Ticelve Months. — If the deed be brought
to the Commissioners of Inland Revenue within
twelve months after the first signing or executing,
it may be stamped without payment of the penalty,
or on payment of a portion thereof, provided it be
proved that the deed was not duly stamped pre-
viously to being signed, by accident, mistake,
inadvertency, or urgent necessity, and without
any wilful design to evade or delay the payment
of duty (13 and 14 Vict. c. 97, § 12). '
Alroad. — If the deed be executed abroad, it may be
stam.ped without penalty, within two calendar
months from being received in the kingdom, upon
proof of the facts (13 and 14 Vict. c. 97, § 12).
Adhesive Starnps. — Where adhesive stamp may be
affixed to any instrument, an officer of Inland
Revenue, authorized by the Commissioners, may
affix and cancel the adhesive stamp. The instrument
shall thereupon be deemed sufficiently stamped.
But this not to apply to instruments not allowed
to be stamped after being signed, or issued, nor to
instruments after the expiration of the period
limited for stamping them. The penalty required
to be paid on stamping of the instrument is not
affected by this provision (24 and 25 Vict. c.
91, § 32).
[Instruments to have stamps impressed are received
at theCashier's Office, Inland Revenue, Edinburgh,
to be stamped, if within two months of the first
date (the Solicitor may in certain circumstances
receive them within two months of the last date),
on payment of the duty; if beyond that date, on
payment of the duty and penalty. Persons apply-
ing will be furnished with a schedule, which,
after being filled up, is to be presented, with the
instrument, at the Cashier's Office, No. 3, Inland
Revenue. The amount of duty sought to be im-
pressed is to be inserted in the schedule by the
applicant before being presented, and the duty is
to be paid at the time of the application. As to
stamping agreements and charter-parties, see Notes
under these heads.]
DOUBTS AS TO THE SUFFICIENCY OF
STAMPS MAY BE REMOVED.
The opinion of the Commissioners of Inland Revenue
as to the duty with which a deed, previously