Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1887-1888

62
STAMP DUTIES.
amount of the duty chargeable thereon, are fully
and truly set forth therein, and may refuse to
proceed upon any such application until such ab-
stract and evidence has been furnished accordingly.
Affidavit not to he used otherwise. Person paying
full duty relieved of penalty, 6(c.,for omission to
state truly in instrument, — (2.) Provided that no
aiBdavit or statutory declaration made in pursuance
of this section shall be used against any person
making the same in any proceeding whatever,
except in an inquiry as to the duty with which the
instrument to which it relates is chargeable ; and
every person by whom any such affidavit or declara-
tion is made shall, on payment of the full duty
with which the instrument to which it relates is
chargeable, be relieved from any penalty, forfeiture,
or disability he may have incurred by reason of the
omission to state truly in such instmment any of
the facts or circumstances aforesaid.
DENOTING STAMP.
Duplicates (§ 93). — Conveyanck on Sale (§ 76)
— Settlement (§ 126), &c. § 14. Where the
duty with which an instrument is chargeable
depends in any manner upon the duty paid upon
another instrument, the payment of such last-
mentioned duty shall, if application be made to the
commissioners for that purpose, and on production
of both the instruments, be denoted in such manner
as the commissioners think fit upon such first-
mentioned instrument.
LICENSE TO SELL STAMPS.
Person selling stamps must have a license from the
Commissioners of Inland Revenue. Applications
for license may be addressed to the Comptroller-
General of Inland Eevenue for Scotland, at Edin-
burgh. License to specify Christian name and
surname and place of abode, and specify shop or
shops where stamps are to be sold. Bond to be
granted. Not to sell but at shops licensed, and
not hawk (33 and 34 Vict. c. 98, §§ 5, 6, 7, 8,
9, 10, 11). Persons in the employment of the
Post Office to sell postage stamps without license,
and carry them about for sale (ih. § 12).
DISCOUNT ON THE PURCHASE OF STAMPS.
Upon the sale of stamps such discount shall be
allowed to the purchaser thereof as the Commis-
sioners of Her Majesty's Treasury shall direct (33
and 34 Vict. c. 98, § 13).
The Treasury have authorized the following rates of
discount, viz. :
On the purchase in Edinburgh of impressed penny
Inland Eevenue stamps, or impressed bill stamps
denoting any rate of duty not exceeding one
shilling, if not less than five pounds' worth be
bought at one time, and on the purchase of such
stamps to be impressed on paper provided by the
purchaser, if not less than ten pomids' worth be
bought at one time. For eveiy complete five
pounds' worth, - - - - - 2 s.
On the purchase by licensed vendors of transfers
out of stock under the value of £10 each, but to
the amount of £30 in the whole. For every com-
plete five pounds' worth, 10|d. When paper is
brought by the licensed vendor to be stamped. Is.
On bills of exchange (both adhesive and impressed
excepting impressed bills not exceeding Is.),
marine policies, and unappropriated medicine
labels, Is.
On the purchase of stamps of any other description
(except postage-stamps) under the value of £10.
each, but to the amount of £30 in the whole. For
every complete five pounds' worth, - - Is. 6d.
On the purchase at the office of a distributor or sub-
distributor of stamps of impressed penny Inland
Revenue stamps or impressed bill stamps denoting
any rate of duty not exceeding one shilling. For
every complete five pounds' worth, - - 2s.
This discount on the purchase of stamps at the
office of a distributor or sub-distributor is allowed
to licensed vendors only. No discount is allowed
at the office of a distributor or sub-distributor on
the purchase of stamps to be impressed on forms
or plain paper provided by the purchaser. No
discount is allowed on the purchase of postage-
stamps (including cards, wrappers, envelopes, &c.),
or appropriated medicine labels, at any Inland
Eevenue office, nor on appropriated forms, except
receipts, cheques or drafts, bills of exchange, and
bills of lading.
EXCHANGING SPOILED STAMPS.
STAMP DUTIES MANAGEMENT ACT, 1870.
(33 and 34 Vict. c. 98).
Allowance for Spoiled Stamps. — § 14. The com-
missioners may make regulations regarding allowance
for stamps spoiled in the following cases, viz. : —
Instruments not executed. — (1.) Inadvertently and
undesignedly spoiled, obliterated, or by any means
rendered unfit for the purpose intended :
Adhesive stamps. — (2.) Any never used nor affixed
to any material, but inadvertently and undesignedly
spoiled or rendered unfit for use :
Bills and Notes. — (3.) Signed by the drawer, but
not delivered out of his hands to the payee, or any
person on his behalf, or deposited with any person
as a security for the payment of money, or in any
way negotiated, issued, or put in circulation, or
made use of in any other manner whatever, and
which being a bill has not been accepted by the
drawee, and does not bear any signatm-e intended
as or for the acceptance :
(4.) Signed by or on behalf of the drawer thereof,
but which from any omission or error has been
spoiled or rendered useless, although the same,
being a bill of exchange, may have been presented
for acceptance or accepted or endorsed, or, being a
promissory note, may have been delivered to the
payee, provided that another completed and duly
stamped bill or note is produced identical in every
particular, except in correction of such error or
omission as aforesaid, with the spoiled bill or note :
(5.) The following executed instruments —
(a.) Presentation to an ecclesiastical benefice not
followed by institution :
(6.) Executed by any party thereto, but afterwards
found to be absolutely void in law from the begin-
ning:
(c.) Executed by any party thereto, but aftei-wards
found unfit by reason of any error or mistaki'
therein for the purpose originally intended :
(d) Executed by any party thereto, but which, by
reason of the death of any person by whom it ia