Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1871-1872

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STAMP DUTIES.
— § 18. (1.) Subject to such regulations as the
commissioners may think fit to make, the commis-
sioners may be required by any person to express
their opinion with reference to any executed in-
strument upon the following questions : —
(a.) Whether it is chargeable with any duty ;
(b.) With what amount of duty it is chargeable.
(2.) If the commissioners are of opinion that the
instrument is not chargeable with any duty, such
instrument may be stamped with a particular
stamp denoting that it is not chargeable with
any duty.
(3.)" If the commissioners are of opinion that the
instrument is chargeable with duty, they shall
assess the duty with which it is in their opinion
chargeable, and if or when the instrument is duly
stamped in accordance with the assessment of the
commissioners, it may be also stamped with a
particular stamp denoting that it is duly stamped.
(4.) Every instrument stamped with the particular
stamp denoting either that it is not chargeable
with any duty, or is duly stamped, shall be ad-
missible in evidence, and available for all purposes,
notwithstanding any objection relating to duty.
(5.) Provided as follows : —
(a) Instrument to be stamped according to opinion.
— An instrument upon which the duty has been
assessed by the commissioners shall not, if it is
unstamped or insufficiently stamped, be stamped
otherwise than in accordance with the assessment
of the commissioners.
(&.) Securities without limit not to be adjudicated. —
Nothing in this section contained extends to any
instrument chargeable with duty, and made as a
security for money or stock without limit.
(p.) Also instruments which cannot be stamped. —
Nothing in this section contained shall be deemed
to authorize the stamping after the execution
thereof of any instrument prohibited by law from
being so stamped.
Persons dissatisfied may appeal. — § 19. (1.) Any
person who is dissatisfied with the assessment of
the commissioners made in pursuance of the last
preceding section may, within twenty-one days
after the date of such assessment, and on payment
of duty in conformity therewith, appeal against
such assessment to Her Majesty's Court of Ex-
chequer in England, Scotland, or Ireland, according
to the country in which the case has arisen, and
may for that purpose require the commissioners to
state and sign a case, setting forth the question
upon which their opinion was required, and the
assessment made by them.
Mode of proceeding. — (2.) The commissioners shall
thereupon state and sign a case accordingly, and
deliver the same to the person by whom it is re-
quired, and on his application such case may be
set down for hearing in the proper court.
(3.) Upon the hearing of such case (due notice of
which is to be given to the commissioners) the
court shall determine the question submitted, and,
. if the instrument in question is in the opinion of
the court chargeable with any duty, shall assess
the duty with which it is so chargeable.
(4.) If it is decided by the court that the assess-
ment of the commissioners is erroneous, any excess
of duty which may have been paid in conformity
with such erroneous assessment, together with any
penalty which may have been paid in consequence
thereof, shall be ordered by the court to be repaid
by the commissioners to the appellant, together
with the costs incurred by him in relation to the
appeal.
(5.) But if the assessment of the commissioners is
confirmed by the court, the costs incurred by the
commissioners in relation to the appeal shall be
ordered by the court to be paid by the appellant
to the commissioners.
The commissioners may call for and refuse to proceed
without evidence. — § 20. (1.) In any case of appli-
cation to the commissioners with reference to any
instrument, the commissioners may require to be
furnished with an abstract of the instrument, and
also with such evidence as they may deem neces-
sary, in order to show to their satisfaction whether
all the facts and circumstances affecting the lia-
bility of the instrument to duty, or the amount of
the duty chargeable thereon, are fully and truly
set forth therein, and may refuse to proceed upon
any such application until such abstract and evi-
dence has been furnished accordingly.
Affidavit not to be used otherwise. Persons paying
full duty relieved of penalty, etc., for omission to
state truly in instrument. — (2.) Provided that no
affidavit or statutory declaration made in pursu-
ance of this section shall be used against any person
making the same in any proceeding whatever, ex-
cept 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, forfei-
ture, or disability he may have incurred by reason
of the omission to state truly in such instrument
any of the facts or circumstances aforesaid.
DENOTING STAMP.
Duplicates (§93). — Conveyance on Sale(§ 76).
— Settlement (§ 126), etc. § 14. Where the
duty with which an instrument is chargeable de-
pends in any manner upon the duty paid upon
another instrument, the payment of such last-men-
tioned duty shall, if application be made to the
commissioners for that purpose, and on production
of both the instruments, be denoted in such man-
ner as the commissioners think fit upon such first-
mentioned instrument.
LICENSE TO SELL STAMPS.
Persons selling stamps must have a license from the
Commissioners of Inland Revenue. 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 (ib. § 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).