Towns > Edinburgh > 1867-1870 - New Edinburgh, Leith, and county (business) directory > 1869-1870

STAMP DUTIES, ETC.
625
Where, upon the appointment or assump-
tion of new trustees into a trust, several
deeds shall be executed for vesting the
trust property in the new trustees, if one
of the deeds shall be stamped with the
duty of £\, 15s., it is sufficient (after 6th
August 1861) if the" others be stamped
with the duplicate duty. Upon all the
deeds being produced to the Commis-
sioners of Inland Revenue, and on their
being satisfied of the facts, they shall
impress on the deeds having the dupli-
cate duty a stamp denoting the payment
of the duty of £l, 15s. on some other
deed. (24 and 25 Vict. c. 91, § 30.)
Deed of Relinquishment of Superiority, 21
and 22 Vict. c. 76, § 23, and Sch. N., No. 1.
If in consideration of a sum of money, see
Co>fVEYAKCE. If gratuitous, £1, 15s.
Deeds or Instruments liable to stamp duty,
not to be registered until duly stamped.
(24 and 25 Vict. c. 91, § 34.)
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-
titling, or intended to entitle any person
therein named, or his assigns, or the holder
thereof, to the delivery of any goods, wares,
or merchandise of the value of forty shil-
lings or upwards, lying in any dock or port,
or in any warehouse in which goods are
stored or deposited on rent or hire, or upon
any wharf ; such writing or document being
signed by or on behalf of the owner of such
goods, wares, or merchandise, upon the
sale or transfer of the property therein, (23
Vict. cap. 15,) — Id.
[Held to be on sale or transfer, unless the
contrary declared in the order by the
maker or giver of it. False statement,
penalty .£20. False order not involved in
the hands of the custodier of the goods,
unless a party or privy to the fraud. (23
and 24 Vict. c. Ill, § 13.) Person re-
quiring the order to pay the Stamp duty,
and person required to grant it may
refuse to do so until duty paid to him.
{lb. § 14.) If the order state the goods
to be under the value of 40s., penalty,
unless the orders shall be stamped when
issued, on the makers, £20. (23 Vict,
c. 15, § 10.)
The duty may be denoted by impressed
or adhesive stamps. If an impressed
stamp not on the instrumeiat, the per-
son who shall make, sign, or issue, shall,
before delivery, affix the adhesive stamp,
and effectually cancel it by writing,
stamping, or impressing in ink on it
his name, or the name of his firm or
principal, or the initials, and the date of
the day and year. Penalty on such per-
son for default, and on the person re-
ceiving it without stamp, .£20. (23 Vict.
c. 15, § 9 ; 24 and 25 Vict. c. 91, § 33.)
No charge for brokerage, &c., in refer-
ence to the sale or purchase mentioned
or referred to in such orders, lawful, if
not stamped. (lb.)]
Deputation op a Gamekeeper, — .£1, 15s.
Disentail, Instrument of, — .£1, 15s.
Dock Warrant (on and after 3d April 1860.)
■ — Any warrant or document, commonly
called a Dock Warrant, or any other writing
or document, by whatever name the same
shall be designated, which shall evidence
the title of any person therein named, or
his assigns, or the holder thereof, to the
property in any goods, wares, or merchan-
dise lying in any dock or warehouse, or
upon any wharf, such writing or document
being signed or certified by or on behalf of
the company or person in whose custody
such goods, wares, or merchandise may be,
(23 Vict. cap. 15,)— 3d.
[Exem2)tion.—A ny ivritingor document given
by any inland carrier acknowledging the
receipt of goods conveyed by such carrier.
Where there is a Dock Warrant stamped with
the duty, and also a " weight-note" relat-
ing only to the same goods, the weight-
note shall be exempt from the duty. (23
and 24 Vict. c. Ill, § 15.)
Note. — The duty may be denoted by im-
.pressed or adhesive stamp. If an im-
pressed stamp not on the instrument,
see Delivery Order, as to affixing and
cancelling the adhesive stamp.
Duplicate or Counterpart of any deed or
instrument, of any description whatever,
chargeable with any Stamp duty, under
any Act or Acts in force —
Where such Stamp duty (exclusive of pro-
gressive duty) shall not amount to the sum
of 5s., the same duty as chargeable on the
original deed or instrument, including the
progressive duty thereon (if any ;)
And where the same (exclusive as aforesaid)
amounts to the sum of 5s. or upwards, —
5s.;
And where in the latter case any such deed
or instrument, together with any schedule,
receipt, or other matter put or endorsed
thereon or annexed thereto, contains 2160
words or upwards, for every entire quan-
tity of 1080 words contained therein above
the first 1080 words, the progressive duty
of 2s. 6d.
In such latter case the duplicate or counter-
part (excepting counterparts of leases not
signed by the lesser, 16 and 17 Vict. c. 95,
§ 12) is not available unless stamped with
a particular stamp for denoting the pay-
ment of the full Stamp duty on the original
deed, or instrument, which shall be im-
pressed upon such, on the same being pro-
duced, together with the original deed or