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STAMP DUTIES. ETC.
711
CONVEYANCING AND LAND TRANSFER (SCOTLAND)
ACT, 37 AND 38 Vict. c. 94, STAMP DUTIES ON
INSTRUMENTS, FORMS IN SCHEDULES TO ACT.
Sch. A. Notice to superior on chaaige of owner-
ship. — Not liable to stamp duty.
Sch. 0. Minute for effecting consolidation of
lands. — Deed stamp duty, lOs.
Sell. D. Memorandum of allocation of feu-duty,
■where there is no augmentation of feu-duty. — Deed
stamp duty, 10s. And, in addition, in the case of
augmentation. — Conveyance on sale duty, § 72 (2)
33 and 34 Vict. c. 97.
Sch. F. Discharge of casualties. — Conveyance on
sale stamp duty.
Sch. G. Memorandum constituting a feu-duty, or
additional feu-dutj', where the superior has elected
to have the redemption money of a casualty converted
into an annual sum. — Stamp duty, § 72 (2) 33 and 34
Vict. c. 97; Conveyance on sale duty on tJie total amount
which will or may be payable during the penod of 20
year.t next after the day of the date of the instmment.
See § 24: of 37 and 38 Vict. c. 94, where the
casualty is converted into feu-duty at the
constitution of the feu right.
Sch. I. Docquet where granter of deed cannot
write. — Dues not appear liable to stamp duty.
Sch. L. No. 1. Certificate by N.P. where lands
are sold under heritable security, and no surplus
emerges. m
No. 2. Certificate by N.P. where lands have been
redeemed of heritable security, but discharges
cannot be obtained.
Nctarial instruments for registration in Register
of Sasines, stamp duty, 5s.
Sch. M. Assignation of right of relief, etc., § .^0,
37 and 38 Vict. c. 94. — Deed stamp duty, 10s.
Sch. N. Instrument by N.P. in favour of a
general disponee or assignee in right of a heritable
security.
Notarial instrument for registration in Register of
Sasines, stamp duty, 5s.
STAMP AND LEGACY DUTIES, ETC.
The following is a list of Stamp Duties according to the schedule of the Act 33 and 34 Vict. c. 97
(amended by 34 Vict. c. 4, 34 and 35 Vict. c. 103, and 35 and 36 Vict. c. 20, and other Acts), with the
Duty on Policies of Insurance, Letters Patent, Patent Medicine, and Plate, and Inventory, Legacy, and
Succession Duties, which remain under the former Acts. Generally, the items are given in the words
of the schedule. When the sections are merely cited without the Act, they are the sections of 33 and
34 Vict. c. 97. All items in the schedule of the Act relating solely to England and Ireland are excluded.
In the same session were passed the Acts 33 and 34 Vict. c. 98, Stamp Duties Management, and 33 and
84 Vict. c. 99, repealing certain enactments relating to the Stamp Duties. The Duties came into
operation on the 1st January 1871.
The exemptions in other Acts in force are preserved (§ 3).
The attention of the public may be directed to
the following matters : —
1. The general deed duty, or duty on a deed not
otherwise charged, is reduced to 10s.
2. Progressive duty on words is not imposed.
3. Provisions are made for charging ad valorem
duty on conveyances in respect of j^eriodical pay
nients or annuities. — S 72.
4. An agreement for a lease for a term not ex-
ceeding 36 years is to be charged with the lease
duty.— § 96.
5. An instrument chargeable as a lease in con-
sideration, in whole or in part, of produce or other
Where it is stipulated that the value shall amoimt
to or not exceed a given sum, ad vcdorem lease
duty on such sum.
A statement in the lease in regard to the value
of such produce or goods to be conclusive as
to stamp duty, unless and until shown to be
incorrect. — § 97.
6. A notarial instrument is liable to the same
duty as an instrument of seisin — to wit, 5s.
7. Anj' instrument specifically charged by any
previous Act with the duty of 35s. is chargeable
with the duty of 10s. — § 4.
8. Instruments relating to the property of the
Crown, and to the private property of the sovereign,
are liable to same duties as instruments relating to
the property of the subject. — § 5.
9. Instruments are to be so stamped that the
.stamp may appear on the face of the instrument,
and cannot be applied to any other instrument
written iipon the same piece of material. — § 7 (1).
Every instrument on the same piece of material is
to be separately stamped. — § 7 (2).
10. Instruments relating to several distinct
matters are to be separately stamped in respect of
each. — § 8 (1). An instrument liable to ad valorem
duty, if made for any other valuable consideration,
is to be charged in respect of it as if it were a .
separate instrument for such. — § 8 (2).
11. An appropriated stamp (by word on the face
of it) cannot be used for an instrument of another
description. — § 9 (1). An instrument of the de-
scription to which a stamp is appropriated is not to
be dulj' stamped unless stamped with the stamp
appropriated to it. — § 9 (2).
12. All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth.
If not, penalty on person who executes and on
person concerned in the preparation, £10. — § 10.
13. Instrument 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.
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.
16. 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 thing done or to be done, in the
United Kingdom. — § 17. [Transfer of share regis-
tered in a Colonial register under Companies
(Colonial Kegisters) Act, 1883, deemed transfer of
property situated out of United Kingdom, and,
unless executed in any part of United Kingdom,
exempt from British stamp duty. — 46 and 47 Vict,
c. 30, § 3 (7), («).]
17. No instrument, except in criminal proceed-