Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1876-1877

STAMP DUTIES, ETC.
615
currency, according to the current rate of exchange
at the date of the instrument. — § 11.
14. Instrument chargeable with ad valorem duty
in respect of stock or marketable security, the duty
to be calculated on the value, according to the
average price at the date of the instrument. —
§12.
15. If the instrument contains a statement of the
current rate of exchange, or average price, and is
stamped accordingly, it is to be deemed duly
stamped until statement shown to be untrue, and
that the instrument is in fact insufficiently stamped.
-§13.
i6. The duties apply to instruments executed
in the United Kingdom, and to instruments where-
soever executed, relating to property situated, or
to any matter or thins done or to be done, in the
United Kingdom. — § 17.
17. No instrument, except in criminal proceed-
ings, shall be pleaded or given in evidence, or
admitted to be good, useful, or available in law or
■equity, unless it is duly stamped in accordance
with the law in force when executed. — § 17.
18. If any person registers an instrument not
•duly stamped, penalty £10. — § 22.
19. Except where express provision is made to
the contrary, all duties are to be denoted by im-
pressed stamps only. — § 23.
Adhesive Stamps. See p. 629.
Admission as an advocate in any court £50.
If previously admitted as Barrister in Ireland
(37 and 38 Vict., c. 19, § 1) £10.
Exemption. — A person duly admitted as an advo-
cate in any court in England, Scotland, or
Ireland, his admission as an advocate in
any other court in the same country is
exempt.
Admission of Barrister in England as Advocate
in Scotland exempt (37 and 38 Vict. c. 19).
(See Note a.)
Admission in Scotland of any person — (1.) As a
writer to the signet, or as a solicitor, agent, or
attorney in the Court of Session, Justiciary, or
Commission of Teinds — if £60 indenture duty
paid, £25. If previously duly admitted in any
inferior court, £30. In any other case, £85.
(2.) As a procurator or solicitor in any inferior
court— if 2s. 6d. indenture duty paid, £54, 17s.
6d. In any other case, £55.
[An enrolled law-agent who has paid the stamp-
duty exigible by law on admission to practise as an
agent in a Sheriff Court shall be qualified to sign
the roll of agents practising in the Court of Ses-
sion on payiug the difference between such duty
and the duty chargeable on admission to practise
in the Court of Session, 36 and 37 Vict. c. 63,
I 17-]
Exemptions. — (1.) A person duly admitted in the
Court of Session, etc., his admission to act in
any inferior court is exempt. (2.) A person
duly admitted in any inferior court, his ad-
mission in any other inferior court is exempt
from duty. — See Note a.
a. As to Admissions generally.
§ 29. The duty is to be denoted on the instru-
ment of admission delivered to the person admitted,
if there be any such instrument, or if not. on the
register, entry, or memorandum of the admission
in the rolls, books, or records of the court, inn, col-
lege, borough, burgh, company, corporation, guild,
or society in which the admission is made, and in
cases in which no instrument of admission is de-
livered, and no register, entry, or memorandum is
made, on the rescript or warrant for admission.
Admission as a Fellow of the College of Physi-
cians in Scotland £25
(See Note a.)
Admission to the Degree of Doctor of Medicine in
either of the Universities in Scotland, £10. —
See Note a.
Admission as a Burgess, or into any corporation or
company in any burgh 5s.
Exemption. — Admission of a craftsman or other
person into any corporation within any royal
burgh, burgh of royalty, or burgh of barony,
incorporated by the magistrates and council
of such burgh, provided such craftsman or
other person has been previously duly ad-
mitted a freeman or burgess of the burgh. —
See Note a.
Admission to act as a notary-public, £20. See Com-
mission.
Affidavit, or Statutory Declaration made
under the provisions of 5 and 6 Will. rv. c.
62 2s. 61.
Various Exemptions, and amongst others — Affida-
vit or declaration required by law, and made
before any justice of the peace.
Agreement. See Covenant, Mortgage, Lease
or Tack.
[Agreement for Lease, or with respect to letting
of lands, etc., for term not exceeding 35 years,
liable to lease duty, § 96 (1). Subsequent
lease to be charged with dutv of 6d., § 96
(2)-]
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating
to making, maintaining, or repairing high-
ways 6d.
Agreement, or any Memorandum of an Agree-
ment, made in England or Ireland under hand
only, or made in Scotland without any clause
of registration, not specifically charged with
duty, whether the same be only evidence of
a contract or obligatory upon the parties from
its being a written instrument 6d.
Exemptions. — Where the matter is not of the
value of £5 ; agreement — for the hire of any
labourer, artificer, manufacturer, or menial
servant ; relating to the sale of any goods,
wares, or merchandise; between the masters
and mariners of any ship or vessel for wages
on any voyage coastwise from port to port in
the United Kingdom.
Allotment. See Letter of Allotment.
Annuity, Conveyance in Consideration of. See
Conveyance on Sale; Mortgage, etc.; Bond,
Covenant, etc.
Appointment, whether by way of Donation, Pre-
sentation, or Nomination, and Admission,
Collation, or Institution to, or Licence to
Hold, anv ecclesiastical benefice in Scot-
land, £2.
Exemptions. — Admission, collation, institution,
or licence proceeding upon a duly stamped
donation, presentation, or nomination.
Appointment of a new Trustee, and Appointment
§ 30. If any person whose office it is to prepare
or deliver out an}- instrument of admission charge-
able with any duty, or to register, enter, or make
any memorandum of any admission in respect of
which no instrument of admission is delivered to
the person admitted, neglects or refuses, within
one month after the admission, to prepare a duly
stamped instrument of admission, or to make a
proper and duly stamped register, entry, or memo-
randum of the admission, as the case may require,
he shall forfeit the sum of £10.