Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1899-1900

STAMP DtJTiES, ETC.
STAMP DUTIES.
The following is a list of Stamp Duties, according to the schedule of the Stamp Act, 1891 (54 and 5{i
Viet. c. 39), which came into operation on 1st January 1892, with the alterations by subsequent Acts.
The duties imposed by prior Acts on Patent Medicines, Playing Cards, and certain Licences are also
given.
Except where express provision is made to
the contrary, all duties are to be denoted by im-
pressed stamps only. — § 2.
Stamps to be on the face of the instrument. —
§ 3 (1). Every instrument on the same piece of
paper to be separately stamped. — § 3 (2).
Instruments relating to distinct matters to be
stamped in respect of each. — § 4 (a). An instru-
ment liable to ad valorem duty, if ruade for any
other valuable consideration, to be charged in
respect of it also. — § 4 (6).
Facts and circumstances affecting the liability
of an instrument to ad valorem duty to be truly
set forth. If not, fine on person who executes and
on person concerned in the preparation, £10. — § 5.
Every condition of sale framed to preclude
objection or requisition upon ground of insufficiency
of stamp upon instrument executed after 16th
May 1888, and every arrangement for assuming
liability on account of insufficiency of stamp or
indemnifying against such liability or insuffi-
ciency, void. — § 117.
Foreign currency, or stock or marketable
security, ad valorem duty to be calculated on
value in British cuiTency at current rate of ex-
change, or average price of stock or marketable
security at date of instrument, — § 6.
An appropriated stamp (by word on the face
of it) cannot be used for an instrument of another
description. — § 10 (1). An instrument to which
a stamp is appropriated is not duly stamped except
with the stamp appropriated to it. — § 10 (2).
Duties apply to instruments executed in the
United Kingdom, or relating, wheresoever
executed, to property situated, or to any matter
or thing done or to be done, in the United King-
dom.—! 14 (4).
No instniment, except in criminal proceedings,
shall be given in evidence, or be available for any
purpose whatever, unless it is dulj' stamped in
accordance with the law in force when executed.
-§ 14 (4).
If any person registers an instrument not duly
stamped, fine £10.— § 17.
Adhesive Stamps. See p. 1013.
Admission as an Advocate £50.
If previously admitted as Barrister in Ire-
land.. £10.
Exemption. — A person duly admitted as a
Barrister in England.
Admission of any person — (1.) As a law-agent to
practise before the Court of Session, or as a
writer to the signet — if £60 indenture duty
paid, £25. If previously duly admitted in
any inferior court, £30. In any other case,
£85.
(2.) As a law-agent to practise before a Sheriff
Court — if 2s. 6d. indenture duty paid, £54, 17s.
6d. In any other case, £55.
Exemption. — Admission of person previously
admitted as law-agent to practise in Court of
Session as a writer to the signet, to act in the
other of these capacities.
Admission to act as a notary-public, £20. See
Faculty.
Admission as a Fellow of the College of Physi-
cians in Scotland £25
Admission as a Burgess, or into any corporation or
company in any burgh 6s.
Affidavit, or Statutory Deolakation 2s. 6d. i
Various Exemptions,
Agreement for Lease, or with respect to letting
of lands, etc., for term not exceeding 35 years,
or indefinite term, liable to lease duty, § 75 (1).
Subsequent lease to be charged with duty of
6d.— § 75 (2).
Agreement or other Instrument increasing the
rent payable by a lease liable to stamp duty
as a lease for increased rent. — § 77 (5).
Agreement or Contract for sale of property. ■
See Conveyance on Sale, § 59 in Note.
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating i
to making, maintaining, or repairing high-
ways 6d,|
Agreement, or any Memorandum of an Agreb~i
ment, made in England or Ireland under hand-
only, or made in Scotland without anj' clause-
of registration, not specifically charged with'
duty, whether the same be only evidence of
a contract or obligatoiy upon the parties from
its being a written instrument 6d.
Exemptions. — Where the matter is not of tha
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.
(See Note a.)
Agreement as to Mortgage of Stock, etc.—
Instrument under hand only (not being a pro-
missory note or bill of exchange) given uijon
the occasion of deposit of any share wan-ant
or stock certificate to bearer, or foreign or
colonial share certificate, or any security fori
money transferable by delivery, by way of
security for any loan, shall be deemed to be an
agreement, and shall be charged with duty ofl
6d. accordingly. I
Instrument under hand only (not being a pro-
missory note or bill of exchange) making:
redeemable or qualifying a duly stamped,
transfer intended as a security of any regis-!
tered stock or marketable security, shall br'
deemed to be an agreement, and shall bi
charged with duty of 6d. accordingly.
Eelease or discharge of such instrument noi
chargeable with ad valorem duty. — § 23.
Allotment. See Letter of Allotment.
Annuity, Conveyance in Consideration of. Se^
Conveyance on Sale and § 56 (3) in Note,
Purchase of. See Conveyance on Sale and
§ 60 in Note. See also Bond, Covenant,
etc.
Appointment of a new Trustee, and Appointment
in execution of a power of any property, or of
any use, share, or interest in any property, by
any instrument not being a wiU 10s.
(See Note 6.)
a. § 22. The duty may be denoted by an adhesive i ll
stamp, which is to be cancelled by the person by '
whom the agreement is first executed. .' ''
h. § 62. Conveyance of property for effectuating i C
the ajopointment of a new trustee not to be charged
with any higher duty than 10s. t