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(1515)
STAMP AND LEGACY DUTIES, &c.
The following is a list of Stamp Duties according to the schedule of the Stamp Act, 1891 (54 and 55
Viet. c. 39), wliich came into operation on 1st Januar}'. 1892, and except where otherwise mentioned,
the. sections referred to are those of the Act. Items relating solely to England and Ireland are omitted.
The duties relating to Patent Medicine, Inventory, Stamp Account, Estate, Legacy, and Succession Duties,
which remain under separate Acts, are inserted ; also the exemptions which remain in force under other
Acts. In the same session was passed the Stamp Duties Management Act, 64 and 65 Vict. c. 38.
Generally, the items are given in the words of the schedule.
Except where express provision is made to the con-
trary, all duties are to be denoted by impressed stamps
only.— § 2.
Instruments are to be so stamped that the stamp
may appear on the face of the instrument, and cannot
be applied to any other instrument written upon the
same piece of paper. — § 3 (1). Every instrument
on the same piece of paper is to be separatelv stamped.
-§ 3 (2).
Instruments relating to several distinct matters are
to be separately stamped in respect of each. — § 4 (c/).
An instrument liable to ad valorem duty, if made for
any other valuable consideration, is to he charged in
respect of it, as if it were a separate instrument for
such. — § 4 (6).
All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth. If
not, fine on person who executes and ou person con-
cerned in the preparation, £10. — § 5.
Every condition of sale framed to preclude objec-
tion or requisition upon ground of insufficiency of
stamp upon instrument executed after 16th May,
1888, and every contract, arrangement, or under-
taking for assuming liability on account of insufficiency
of stamp or indemnifying against such liability or
insulBciency, void. — § 117.
Foreign or colonial currency, or stock or market-
able security, ad valorem duty to be calculated on
value in British currency at current rate of exchange,
or average price of stock or marketable security at
date of instrument. Instrument containing state-
ment of current rate of exchange, or average price,
and stamped accordingly, to be deemed duly stamped
until statement shown to be untrue, and that instru-
ment is in fact insufficiently stamped. — § 6.
An appropriated stamp (by word on the face of it)
cannot be used for an instrument of another descrip-
tion — § 10 (1). An instrument of the description
to which a stamp is appropriated is not to be duly
stamped unless stamped with the stamp appropriated
to it.— § 10 (2).
The duties apply to instruments executed in United
Kingdom, or relating, wheresoever executed, to pro-
perty situated, or to any matter or thing done or to
be done, in United Kingdom. — § 14 (4).
Transfer of share registered in a Colonial Register
under Companies (Colonial Registers) Act, 1883,
deemed transfer of property situated out of United
Kingdom, and, unless executed in any part of United
Kingdom, exempt from British Stamp Duty. — 46 and
47 Vict. c. 30, §3(7) (a).
No instrument, except in criminal proceedings,
shall be given in evidence, or be available for any
purpose whatever unless it is duly stamped in ac-
cordance with the law in force when executed. —
§ 14 (4).
If any person registers an instrument not dulj'
stamped, fine £10. — § 17.
Instruments relating to the property of the Crown
and private property of the Sovereign, liable to same
duties as instruments relating to the property of the
subject, except where express provision to the con-
trary.-§ 119.
Any instrument specificall}'- charged by any Act
passed prior to 1871, not relating to stamp duties,
with the duty of 35s. is chargeable with duty of 10s.
— § 120.
Adi-iesive Stamps. See p. 176.
Admission as an advocate, - - - £50.
If previously admitted as barrister in Irelaiid, £10.
Exemption. — A person duly admitted as a barris-
ter in England.
Adjiission of any person — (1.) As a law agent to
practise before the Court of Session, or as a writer
to the signet — if £60 indenture duty paid, £25
If previously duly admitted in any inferior court
£30. In any other case, £85.
(2.) As a law agent to practise before a sheriff-
court — if 2s. 6d. indenture duty paid, £54 17s. 6d.
In any other case, £55.
, An enrolled law agent who has paid the stamp
duty exigible by law on admission to practise as an
agent in a Sheriff Court, shall be qualified to sign the
roll of agents practising in the Court of Session on
paying the difference between such duty and the duty
chargeable on admission to practise in the Court of
Session.— 36 and«7 Vict. c. G3, § 17.
Exewption. — Admission of person previously ad-
mitted as a law agent to practise in Court of Session
as a writer to the signet, to act in the other of these
capacities.
Admission to act as a notary public, £20. See
Faculty.
Adsiission as a Fellow of the College of Physicians
in Scotland, _ _ - _ _ £25.
Admission to the degree of Doctor of Medicine in
either of the Universities in Scotland, - £10.
Adsiission as a Burgess, or into any corporation or
company in any burgh, - - - - 5s.
Exemption. — Admission of a craftsman or other
person into any corporation witln'n any royal burgh,
burgh of royalty, or burgh of barony, incorporated
bv the magistrates and council of such burgh, pro-

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