Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1868-1869

STAMP DUTIES, ETC.
507
merit of sasine or notarial instrument, where
lands held of a subject superior, written upon
such deed or instrument, 21 & 22 Vict. c. 76, §
7 ; Writ of resignation, lands held as aforesaid,
ib. § 9 ; Writ of investiture, or deed of relin-
quishment of superiority, lands held as afore
said, ib. § 24, and schedule N, No. 3, 23 & 24
Vict. c. 143. § 41— 5s.
Progressive duty of 5s.
Chaeter-Party after 5th July 1865 6d.
The Stamp may be impressed or adhesive. If
adhesive, the person who last signs, or whose
signature completes the contract, shall cancel
the stamp by writing upon it his name, or the
name of his firm, and the true date of his so
writing. If not so cancelled, the charter-party
shall not be valid for any purpose whatever.
Unstamped charter-parties may be stamped
with an impressed stamp by the Commissioners
of Inland Revenue, on payment of the duty and
4s. 6d., if brought to them within seven days ;
on payment of the duty and £10, if brought to
them after seven days and within one calendar
month after date and first signing. After the
expiry of a calendar month, no charter-party
shall be stamped on any pretence. Unstamped
charter-parties first signed abroad, may be
stamped within ten days after they are received
in the United Kingdom, by any part} 7 thereto
affixing an adhesive stamp, and cancelling the
same by writing across it his name and the date
of his so affixing the stamp. (28 & 29 Vict. c.
96, § 7.)
Collation, Institution, or Admission by a Pres-
bytery or other competent authority, to any
ecclesiastical benefice, £2. (55 Geo. in. c. 184,
and 27 Vict. c. 18.)
Composition-Deed with Creditors, £1, 15s.
Contract Note (after 28th August 1860). Any
note, memorandum, or writing, commonly
called a Contract Note, or by whatever name
the same may be designated, for or relating to
the sale or purchase of any Government or
other public stocks, funds, or securities, or any
stocks, funds, or securities, or share or shares
of or in any joint-stock or other public company,
to the amount or value of £5 or up wards.... Id.
[Duty to be denoted by impressed or adhesive
stamps. Adhesive stamp to be cancelled by
writing, stamping, or impressing in ink, upon
or across it, name or initials and date of can-
celling. Penalty for marking or signing with-
out being stamped, £20, and no charge for
brokerage, commission, agency, or otherwise,
shall be lawful. (23 & 24 Vict. c. Ill, § 7 ; 24
& 25 Vict. c. 91, § 33.)]
Contract under the Highway Acts for making,
maintaining, or repairing highways (28 & 29
Vict. c. 96,"g 30) 6d.
Conveyances.
Conveyance, whether grant, disposition, assign-
ment, transfer, renunciation, or of any other
kind whatsoever, upon the sale of any lands,
tenements, rents, annuities, or other property,
heritable or moveable, or of any right, title, in-
terest, or claim in, to, out of, or upon any such,
that is, for the principal or only deed, instru-
ment, or writing, whereby the lands or other
things sold are granted, assigned, transferred,
renounced, or otherwise conveyed to or vested
in the purchaser, or any other person, by his
direction, —
Where the purchase or consideration money ex-
pressed shall not exceed £5 £0 6
Exceeding £5 and not exceeding 10 10
... " 10 ... 15 16
Exceeding £15 and not exceeding £20 £0 2
20 ... 25 2 6
25 ... 50 5
50 ... 75 7 6
75 ... 100 10
100 ... 125 12 6
125 ... 150 15
150 ... 175 17 6
175 ... 200 1
200 ... 225 1 2 6
225 ... 250 15
250 ... 275 1 7 6
275 ... 300 1 10
And where the purchase or consideration money
shall exceed £300, then for every £50, and also
for any fractional part of £50 — 5s.
It is directed that the purchase-monej' or con-
sideration shall be truly expressed and set forth
in words at length in or upon every deed or in-
strument of conveyance ; and where such con-
sideration shall consist, either wholly or in part,
of any stock or security, the value thereof re-
spectively, to be ascertained as after mentioned,
shall also be truly set forth, as aforesaid, in or
upon every such deed or instrument ; and such
value shall be deemed to be the purchase or
consideration money, or part thereof, as the
case may be, in respect whereof the ad valorem
duty shall be charged.
And where the consideration, or any part of the
consideration, shall be stock in the public funds,
or any Government debenture, or stock of the
Banks of England or Ireland, or any debenture
or stock of any Corporation, Company, Society,
or persons or person, payable only at the will of
the debtor, the duty shall be calculated (taking
the same respectively, whether constituting the
whole or a part only of such consideration)
according to the average selling price thereof
respectively, on the day, or on either of the
ten days preceding the date of the deed or in-
strument of conveyance, or if no sale shall have
taken place within such ten days, then accord-
ing to the average selling price thereof on the
day of the last preceding sale ; and if such
consideration, or part thereof, shall be a mort-
gage, bond, or debenture, the amount whereof
shall be recoverable by the holder, or any other
security whatsoever, whether payable in money
or otherwise, such calculation shall be made
according to the sum due thereon for both prin-
cipal and interest.
In any case where property shall be sold and
conveyed in consideration of any rent-charge
or annuity, or any annual or periodical payment
to be made permanently or for any indefinite
period, so that the total amount of the money
to be paid for such property cannot be previ-
ously ascertained, which rent-charge, annuitj-,
or other payment shall be made subject to
redemption or purchase upon terms and con-
ditions specified in the deed or instrument
whereby the property sold shall be conveyed
to or vested in the purchaser, or any person
by his direction, the money or the considera-
tion mentioned in the said deed or instrument
as that on payment or transfer, delivery or
satisfaction, of which the said rent-charge, an-
nuity, or other payment shall be redeemed or
purchased, or repurchased, or shall cease to be
payable, shall be deemed to be the purchase-
money or consideration, on the sale of the said
property so sold and conveyed, and in respect
of which last-mentioned purchase-money or
consideration the ad valorem duty shall be
chargeable ; and where any such last-men-