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

624
STAMP DUTIES, ETC.
Where made for the receipt of one payment
only Is.
In any other case 5s.
{4.) For the receipt of any sum of money, or any
bill of exchange or promissory, note for any
sum of money not exceeding £20, or any
periodical payments not exceeding the annual
sum of £10 (not being hereinbefore charged) 5s.
.(5.) For the sale, transfer, or acceptance of any
of the Government or Parliamentary stocks or
funds :
Where the value of such stocks or funds does not
exceed £20 5s.
]n any other case 10s.
(6.) Of any kind whatsoever not hereinbefore de-
scribed 10s.
Exemptions. — (1.) Letter or power of attorney
for the receipt of dividends of any definite and
certain share of the Government or Parlia-
mentary stocks or funds producing a yearly
dividend of less than £3. (2.) Letter or
power of attorney or proxy filed in the Court
of Probate in England or Ireland, or in any
ecclesiastical court. (3.) Letter or power of
attorney for voting on any election of directors
of the East India Company.
Heritors' mandates to vote and act at parochial
boards are exempt. (8 & 9 Vict. c. 83, § 22.)
Voting Paper. — Any instrument for the purpose
of voting by any person entitled to vote at any
meeting Id.
(See Note a.)
Letters of Marque and Keprisal £5
Letters Patent. See Grant.
Letter of Reversion in Scotland. See Mort-
a. As to Letters or Powers of Attornei' and
Voting Papers.
§ 102 (1.) Every letter or power of attorney for
the purpose of appointing a proxy to vote at a
meeting, and every voting paper, hereby respec-
tively chai'ged with the duty of Id., is to specify
the day upon which the meeting at which it is
intended to be used is to be held, and is to be avail-
able only at the meeting so specified, or any ad-
journment thereof.
(2.) The said duty of Id. may be denoted by an
adhesive stamp, which is to be cancelled by the
person by whom the instrument is executed.
(3.) Every person who makes or executes, or
votes or attempts to vote, under or by means of any
such letter or power of attorney or voting paper,
not being duly stamped, shall forfeit the sum of
£50.
(4.) Every vote given or tendered under the
authority or by means of any such letter or power
of attorney or voting paper, not being duly stamped,
shall be absolutely null and void.
(5.) And no such letter or power of attorney or
voting paper shall on any pretence whatever be
stamped after the execution thereof by any person.
§ 103. A letter or power of attorney for the sale,
transfer, or acceptance of any of the Government
or Parliamentary stocks or funds, duly stamped for
that purpose, is not to be charged with any further
duty by reason of containing an authority for the
receipt of the dividends on the same stocks or
funds.
§ 104. A writing under hand only containing an
order, request, or direction from the owner or pro-
prietor of any stock to any company or to any
officer of any company, or to any banker to pay
the dividends or interest arising from such stock
to any person therein named, is not chargeable
with duty as a letter or power of attorney.
gage, etc., and § 105, which defines 'Mort-
gage.'
Licences, Attorneys'. See Certificate. Annual
licence to bankers issuing notes, £30 (55 Geo.
in. c. 184); superintendents of private lunatic
asylums (20 and 21 Vict. c. 71, § 28), for periods
not exceeding thirteen months 10s.
Licence under the seal of any archbishop, bishop,
chancellor, or other ordinary, or by any eccle-
siastical court in England or Ireland, or by any
presbytery or other ecclesiastical power in
Scotland :
(1, 2, 3, and 4.) Applicable to England and Ire-
land.
(5.) For any other purpose (except a licence to
hold a perpetual curacy) £2
Exemptions.-— (1 and 2.) Applicable to England
and Ireland. (3.) Licence for the purpose of
authorizing or enabling any person to preacli
or exercise any other spiritual function, not
being a licence to hold the office of lecturer,
reader, or chaplain, and there being no salary
or emolument for or attached to the exercise of
the function for which such licence is granted.
Licence to use surname or arms. See Grant.
[Mandate. See Letter of Attorney, and in
note b to that entry, § 104.]
Marriage Contract. See Settlement.
Mortgage of any stock or marketable security—
For every £5000, and also for any fractional part
of £5000 of the amount secured (34 Vict. c. 4,
§5) 10s.
Mortgage, Bond, Debenture, Covenant, War-
rant of Attorney to confess and enter up
judgment, and Foreign Security of any kind,
excepting mortgage of stock or marketable se-
curity (see Note b.) :
(1.) Being the only or principal or primary secu-
rity for—
The payment or repayment of money not ex-
ceeding £25 £0 8
Exceeding £25 and not exceeding £50, 13
50 ... 100, 2 6
100 ... 150, 3 9
150 ... 200, 5
200 ... 250, 6
250 ... 300, 7 C
300, for every £100, and also
for any fractional part of £100 of such
amount 2 6
(2.) Being a collateral, auxiliary, or additional,
or substituted security, or by way of further
assurance for the above-mentioned purpose
where the principal or primary security is
duly stamped, — for every £100, and also for
any fractional part of £100, of the amount
secured Cd.
(3.) Transfer, Assignment, Disposition, or
Assignation of any mortgage, bond, debenture,
covenant, or foreign security, or of any money
or stock secured by any such instrument, or
by any warrant of attorney to enter up judg-
ment, or by any judgment, — for every £100,
and also for any fractional part of £100, of the
amount transferred, assigned, or disponed. .6d.
And also where any further money is added to
the money already secured, the same duty as a
principal security for such further money.
(4.) Reconveyance, Release, Discharge, Sur-
render, Resurrender, Warrant to Vacate,
b. Instruments chargeable with ad valorem duty
in respect of money in foreign or colonial currency,
the duty to be calculated on the value in British
currency, according to the current rate of exchange
at the date of the instrument, § 11.