Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1860-1861

STAMP DUTIES, ETC.
37
deed or instrument as that on payment or
transfer, delivery or satisfaction, of which
the said rent charge, annuity, or other
payment shall be redeemed or purchased,
or repurchased, or shall cease to be pay-
able, 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-nientioned purchase-
money or consideration, the ad valorem
duty shall be chargeable ; and where any
such last-mentioned consideration shall
consist wholly, or in part, of any stock or
security mentioned in the Act 13 and 14
Vict. 0, 97, the value thereof shall be ascer-
tained as in such Act is in that behalf
provided; and where any such annuity,
rent charge, or other payment aforesaid
shall be made, subject to redemption or
purchase, or repurchase or discontinuance,
upon payment or satisfaction of any money
or value to be ascertained or calculated in
manner provided in the said deed or in-
strument, the amount of such money or
value shall, for the purpose of charging
the said ad valorem duty, be ascertained
or calculated, as in such deed or instru-
ment shall be so provided. 16 and 17
Vict. c. 59, § 11.
Copies or Extracts from the public regis-
ter, or from books of any court of record,
2s. 6d. ; and where the same shall contain
more than 600 words, any less quantity of
words over and above the first 600 words,
or above any second, third, or other full
quantity of 600 words, a further duty of
2s. 6d.
Copy attested of any agreement or deed for
the security/ or use of a person not being a
party or taking benefit under it, — Is.
Progressive duty for every 720 words, — Is.
Copy attested of a will, testament, or codicil,
or of a confirmation of a testament, testa-
mentary or dative, — same duty as above.
Copt, Certified Copy or Extract (on and
after 3d April 1860) of or from any register
of births, baptisms, marriages, deaths, or
burials, — Id.
The said duty to be paid by the person re-
quiring any such Copy or Extract,
Exemptions. — " Copies of Entries of Bap-
tisms, Marriages, arid Burials trans-
mitted to the registrar of the diocese, in
pursuance of the 52 Geo. III. c. 146."
" Certified Copies of registers sent by super-
intending registrars to the general regis-
trar in pursuance of the 6 and 7 W. 4, c.
86. And Copies or Extracts made or
given wider, or in pursuance of the 7
Victoria, c. 15, to amend the laws relat-
ing to labour in factories.^' 23 Vict., c. 15.
Note. — The duty may be denoted by
impressed or adhesive stamp. If an
impressed stamp is not on the instru-
ment — See Delivery Order, as to affix-
ing and cancelling the adhesive stamp.
Copyright of Designs, certificate of, — £5.
" Cost Book Mines, (on and after 3d April
1860.) Any Note, Instrument, or Writing,
requesting or authorising the purser or
other officer of any mining company con- '
ducted on the Cost Book system to enter
or register any transfer of any share or
shares, or part of a share in any mine ; or
any Notice to such purser or officer of any
such transfer,"— 6d. 23 Vict. c. 15.
Note. — The person who shall write or sign
any such Note, Instrument, or Writing,
or give such Notice, shall, if an im-
pressed stamp be not on it, affix and
cancel the adhesive stamp, see Note
under Delivery Order. Penalty on
such person for default, and on the
purser or other officer registering the
transfer or complying with such Notice,
—.£20. 23 Vict. c. 15, § 11.
Covenant. — Any deed containing a covenant
for the payment or repayment of any sum,
or for the transfer or retransf er of stock, in
any case where a mortgage, if made for the
like pui'pose, would be chargeable imder
this schedule with any ad valorem duty
exceeding in amount £\, 15s. ; or for the
payment of any annuity, or any sums at
stated periods, in any case where a bond
for the like purpose would be chargeable
with any such duty, — the same ad valorem
duty as on bond respectively for the like
purpose.
When it is an additional security to a pro-
perly stamped bond referred to in it, the
ad valorem duty here charged not payable.
Exemption. — Any covenant contained in a
deed chargeable under Mortgages of
Settlement.
Debentures, or Certificate for receiving
back duties of Customs or Excise on goods
exported after the 10th October 1853 ;
Where the drawback to be received shall not
exceed JlO, ...Is. Od.
Where the same shall exceed £10, and not
exceed £50, ._ 2s. 6d.
And where the same shall exceed £50, 5s. Od.
(16 and 17 Vict. c. 59.)
Declaration, see Affidavit.
Deed not otherwise charged, — £1, 15s.
Note. — Testamentary Instruments or Dis-
positions, mortis causa, (on and after 3d
April 1860) are not chargeable with any
stamp duty. 23 Vict. c. 15, § 7.
Deed of Kelinquishment of Superiority, 21
and 22 Vict. c. 76, § 23, and sch. N, No. 1.
If, in consideration of a sum of money, see
Conveyance. If gratuitous, — £l, 15s.
Delivery Order — (on and after 3d April
1860) Any writing or document, commonly
called a Delivery Order, or by whatever
name the same shall be designated, en-