Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1880-1881

STAMP DUTIES, ETC.
669
vides how the consideration when consisting
of periodical payments is to be charged.)
Disposition in security in Scotland. See Mort-
gage, etc.
Disposition of any wadset, heritable bond, etc.
See Mortgage, etc.
Disposition in Scotland of any property or of any
right or interest therein not described in this
schedule 10s.
Dock Warrant. See Warrant for Goods.
Docket made on passing any instrument under
the Great Seal of the United Kingdom 2s.
Draft for money. See Bill of Exchange,
and § 48. (This section defines ' Bill of Ex-
change.')
Duplicate or Counterpart of any instrument
chargeable with any duty. Where such duty
does not amount to 5s., the same duty as the
original instrument; in any other case, 5s.
See § 93. (This section provides that, to be
duly stamped, it must be stamped the same as
the original, or have the stamp impressed
denoting the original duly stamped.)
[Dwelling - Houses Act, 18 & 19 Vict. c. 88.
— Leases under, and transfers thereof, may
have the duties impressed on paper, or denoted
bv special adhesive stamp. — 18 & 19 Vict. c.
88, § 21.]
Eik to a reversion. See Mortgage, etc., and §
105. (This section defines ' Mortgage.')
Exchange or Excambion. Partition or Divi-
sion. Instruments effecting. — [Instrument
upon the exchange of heritable property for
other heritable property, or upon the division
of heritable property, if any consideration ex-
ceeding £100 shall be given for equality — ad
valorem conveyance on sale duty for such con-
sideration (§ 94).]
In any other case 10s.
(See Note «.)
Exemplification or Constat, under the Great
Seal of the United Kingdom of Great Britain
and Ireland, of any letters patent or grant
made or to be made by Her Majesty, her heirs
or successors, or by any of her royal prede-
cessors, of any honour, dignity, promotion,
franchise, liberty, or privilege, or of any lands,
office, or other thing whatsoever £5
Extract. See Copy or Extract.
Eactory, in the nature of a letter or power of
attorney in Scotland. See Letter or Power
of Attorney.
Feu-Contract in Scotland. See Conveyance on
Sale, and § 72. (This section provides how
the consideration, when consisting of peri-
odical payments, is to be charged.)
I Foreign Security. See Mortgage, etc., and 34
Vict. c. 4, §§ 2 and 3 (in note to that entry),
i Further Charge or Further Security. See
Mortgage, etc., and § 109 (in note to that
entry).
, [Gift. — Grant. See Crown.]
Grant or Letters Patent under the Great Seal
of the United Kingdom of Great Britain and
Ireland, or under the Seal kept and used in
Scotland in place of the Great Seal formerly
used there —
(1.) Of the honour or dignity of a duke, £350 ;
of a marquess, £300 ; of an earl, £250 ; of
a viscount, £200 ; of a baron, £150 ; of a
baronet £100
(2, 3, 4, and 5.) Applicable to ecclesiastical per-
sons and matters in England.
: a. Where there are several instruments, the pro-
visions of §§ 76, 77, and 94 apply.
(0.) Of any franchise, liberty, or privilege to any
person or body politic or corporate £30
Exemptions. — (1.) Commissions of rebellion in
process.
(2.) Letters patent or briefs for collecting chari-
table benevolences.
(See Note b.)
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty, her heirs or successors £100
Grant or Licence under the sign manual to take
and use a surname and arms, or a surname
only—
In compliance with the injunctions of any will or
settlement £50
Upon any voluntary application £10
Grant of arms or armorial ensigns only, under the
sign manual, or by any of the Kings of Arms
of England, Scotland, or Ireland £10
Grant of the custody of the person or estate of
any lunatic £2
Heritable Bond. See Mortgage, etc., and § 105.
(This section defines ' Mortgage.')
Insurance. See Policy.
Inventory-. See Schedule.
[Joint Stock Companies. — Memorandum of As-
sociation and Articles of Association must
bear stamps as if they were deeds. — 25 & 26
Vict. c. 89, § 16. The duty for a deed is 10s.
And see § 11.]
Lease or Tack —
(1.) For any definite term less than a year —
(a.) Of any dwelling-house or tenement, or
part of a dwelling-house or tenement, at a
rent not exceeding the rate of £10 per an-
num id.
[In Scotland, for any definite term not exceed-
ing a year, at a rent not exceeding the rate
of £10 per annum, Id. — § 98 (5).]
(6.) Of any furnished dwelling-house or apart-
ments where the rent for such term exceeds
£25 2s. 6d.
(c.) Of any lands, tenements, or heritable
subjects, except or otherwise than as afore-
said, the same duty as a lease for a
year at the rent reserved for the definite
term.
(2.) For any other definite term or for any inde-
finite term —
Of any lands, tenements, or heritable subjects — ■
Where the consideration, or any part of the
consideration, moving either to the lessor
or to any other person, consists of any
money, stock, or security :
In respect of such consideration, the same
duty as a conveyance on a sale for the same
consideration.
Where the consideration or any part of the
consideration is an y rent :
In respect of such consideration, — If the rent,
whether reserved as a yearly rent or other-
wise, is at a rate or average rate :
b. § 95 (1.) Where two or more honours or dig-
nities are granted by the same letters patent to the
same person, such letters patent are to be charged
with the proper duty in respect of the highest in
point of rank only.
. ■ (2.) Where any honour or dignity, honours or
dignities, is or are granted to any person or per-
sons in remainder, the letters patent are to be
charged with such further duty in respect of every
remainder as would have been payable for an ori-
ginal grant of the same honour or dignity, honours
or dignities.