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

STAMP DUTIES, ETC.
and claimants may attend at the Solici-
tor's Office, and have the affidavits filled
up and taken ; or they may get copies
of the forms, and take the oath before
a Justice of the Peace, and afterwards
lodge the affidavits and the stamps with
any of the above officers. If the claim
be admitted, a ticket is issued, stating
that application is to be made for the
new stamps after Thursday se'ennight,
and within sis weeks from the date of
the ticket. If not made within that
time the claim will be forfeited.
The stamps, if belonging to parties resident
in Edinburgh, or within ten miles there-
of, must be presented for allowance
mthin six months after being signed in
the case of executed instruments, and
six months after being spoiled in the
case of unexecuted instruments. If
beyond that distance, six months in the
former, and twelve months in the latter
case.
Bill or notes delivered to payees, or
negotiated or issued in any way, and
bills accepted or tendered for accept-
ance, cannot be exchanged unless a
new bill be produced, in all respects
the same, excepting the correction of
the error.
As to the exchange of sea policies of in-
surance, see 64 Geo. III. cap. 133.
Unsigned instruments are allowed if inad-
vertently spoiled. Signed, if void in law
from the beginning ; from error or mis-
take, unfit for the purpose originally
intended ; from death or refusal to sign,
of any person whose signature is neces-
sary from the want of the signature of
some material and necessary party ;
from refusal to act under, or from non-
acceptance — ^they shall be unfit for or
fail of the purpose intended ; or if the
transaction be carried through by an-
other instrument duly stamped. — See
53 Geo. III. cap. 108. In the case of
transfers of stock signed by the seller
alone, and other instruments if by one
party, new deeds require to be produced
to the proper officer of stamps, who, as
to transfers, is instructed to certify in
what particulars they differ from those
spoiled.
Stamps of a difi'erent description may be
obtained for any stamp spoiled if it be
of the value of £6 or upwards. Applica-
tion for this purpose to the Commis-
sioners of Inland Eevenue should be
lodged with the affidavit. The com-
missioners, by 3d and 4th Will. IV. cap.
97, § 19, may, if in their discretion they
think fit, refund, in money, the amount
of spoiled stamps. They are also autho
rised to repay the amount of stamps
for which the possessor has no im-
mediate use, if applied for within three
months after being purchased. In both
cases is deducted the per centage allowed
by law on the purchase of stamps.
STAMPING DEEDS AFTEB BEING SIGNED.
Beyond Twdve Months. — The duty or de-
ficiency of duty, shall be due and pay-
able to her Majesty, and also the penalty
of £\0. The deed will only be stamped
on payment of the whole or (as the case
may be) the deficiency of the stamp
duty remaining payable on it, and over
and above such duty, a penalty of
.£10; and if the whole amount of said
duty or deficiency shall exceed £10,
then, in addition to said duty and
penalty, there shall be paid, by way of
additional penalty, interest on the duty
or deficiency at the rate of 5 per cent,
from the date or first signing of the
deed; but such interest shaU not ex-
ceed the amount of the said duty or
deficiency of duty.
Within Twelve Months. — If the deed shall
be brought to the Commissioners of
Inland Revenue within twelve months
after the first signing or executing, in
order to be stamped, it may be stamped
without payment of the penalty, or on
payment only of a portion thereof, pro-
vided it shall be proved to the satisfac-
tion of the Commissioners that the deed
was not duly stamped previously to
being signed, by reason of accident,
mistake, inadvertency, or urgent neces-
sity, and without any wilful design to
evade or delay the payment of duty. —
13 and 14 Vict. c. 97, § 12.
Abroad. — If the deed shall be executed by
any party abroad, it may be stamped
without any penalty, if brought to be
so within two calendar months from the
time of being received in the kingdom,
upon proof of the facts to the satisfac-
tion of the Commissioners. — 13 and 14
Vict. c. 97, § 13.
N.B. — Instruments are received at the Soli-
citor's Office, Inland Revenue, Waterloo
Place, Edinbm'gh, to be stamped, if
within two months of the first date (the
solicitor may, in certain circumstances,
receive them within two months of the
last date), on payment of the duty: if
beyond that date, on payment of the
duty and penalty. Parties, on applying,
will be furnished with a schedule, and
after being fiUed up, it is to be pre-