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Every person who by -writing defaces any adhesive
stamp before it is used, penalty £5. Commissioners
may authorize writing on adhesive stamps for identi-
fication. — (54 and 55 Vict. c. 38, § 20.)
AiiTiCLES of Clerkship. — Duly stamped articles
in order to admission in inferior court may be
stamped with duty to make up £G0, and shall then
be sufficiently stamped for admission into Court of
Session, &c. § 26 (2).
With this exception, articles of clerkship are not to
be stamped after the expiration of six months from
the date, except on the payment of the penalties as
follows: — (1.) If brought to be stamped within one
year after date, £10.
(2.) If so brought after one year and within five
years after date ; for every year, and also for any
additional part of a year, elapsed since the date, £10.
(3.) In every other case, £50 (§ 27).
Bills and Notes having an impressed stamp of suf-
ficient amount but improper denomination may be
stamped, if not tlion payable, penalty £2 ; if pay-
able, penalty £10. With these exceptions, not to
be stamped after execution (§ 37).
Chaktek-Pakty — Within seven days after first
execution, penalty 4s. 6d.
After seven days, and within a month, penalty £10.
In any other case, cannot be stamped (§ 51).
If executed abroad, any party to it may, within ten
days after receipt in United Kingdom, affix and can-
cel adhesive stamp (§ 50).
Attested Copies or Extracts of or from —
(1.) An instrument chargeable with duty;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or codicil ;
(4.) Letters of administration, or a confirmation of
a testament ; may be stamped within fourteen days
after date of attestation or authentication, without
penalty (§ 63).
Foreign Securities and Colonial Govern-
ment Securities. — The Board of Inland Re-
venue may at any time, without reference to date,
allow them to be stamped without penalty upon
being satisfied in any manner they think proper,
they were not made or issued, and have not been
transferred, assigned, or negotiated, within the
United Kingdom (§ 84).
Policy of Sea Insurance made or executed out of,
but enforceable in the United Kingdom, may be
stamped within 10 days, after it lias been first
received in the United Kingdom, without penalty
(§ 'J5) (1.) (b.)
For production in evidence sea policy may be
stamped after execution on payment of penalty of
£100 (2).
Receipt may be stamped with impressed stamp —
(1.) Within fourteen days after given, penalty £5.
(2.) After fourteen days, and within a month, J -.3 0.
In any other case, not to be stamped (§ 102).
Othkr Instruments as to which no express p,^-j-
vision to prohibit may be stamped after execution
on payment of the unpaid duty, and a penalty of
£10, and by way of further penalty, where the un-
paid duty exceeds £10, of interest on such duty,
at the rate of £5 per centum per annum, from the
first date of the instrument up to the time when
such interest is equal in amount to the unpaid
duty, § 15 (1).
The payment of any penalty or penalties is to be
denoted on the instrument by a particular stamp,
§ 15 (4).
Instruments Executed after 16th May, 1888,
STAMP DUTY under the under-mentioned heads,
viz : —
Bond, covenant, or instrument of any kind what-
Conveyance on sale (and agreement for a &&\v
liable to conveyance on sale) ;
Lease or tack (and agreement for a lease or tack
for an indefinite term or any term not exceeding
thirty-five years) ;
Mortgage, bond, debentm-e, covenant, and warrant
of attorney to confess and enter up jud.srment (in-
cluding transfer and reconveyance of such additional
security, equitable mortgage, &c.) ;
(a.) Instrument may be stamped within thirty days
after first executed, or after first received in the
United Kingdom, if first executed out of the United
Kingdom, unless it has been lodged for adjudication,
(6.) If lodged for adjudication, it may be stamped
in accordance with the assessment within fourteen
days after notice of assessment.
(c.) If instrument not duly stamped in conformity
with the foregoing provisions, the person in whose
favour the instrument operates, or the settler, shall
incur a fine of £10, and, in addition to the penalty
payable by law on stamping the instrument, there
shall be paid an additional penalty equivalent to the
stamp duty thereou, unless a reasonable excuse for
the delay in stamping, or for the omission to stamp,
or the insufficiency of stamp, be aflorded to the satis-
faction of the Commissioners, or of the court, judge,
arbitrator, or referee before whom it is produced
§ 15 (2).
The personal penalty is to be sued for by informa-
tion in the Court of Exchequer, in the name of the
Lord Advocate, and may be recovered with full costs
of suit.
The Board of Inland Revenue are empowered ta
reward any person who may inform them of any case
in which the personal penalty has been incurred, or
who may assist in the recovery of such penalty. —
Board's notice. May, 1888.
Proviso. — Provided as follows: —
Instrument fa'st exemted abroad may be stamped
within thirty days after being first received in the-
United Kingdom, on payment of the unpaid duty
only.-§ 15 (3.) («.)
Board may remit penalties within three months.
The Commissioners may, if they think fit, at any time
within three months after the first execution of any
instrument, remit the penalty or penalties, or any
part thereof.— § 15 (3) (i.)
Unstamped or insufficienthj stamped instruments
produced in Court, if dutij and penalty be j'nid to
officer of Court, may he received in evidence. —
§ 14, (1.) Upon the production of an instrument
chargeable with any duty as evidence in any court
of civil judicature in any part of the United Kingdom,
or before any arbit-itor or referee, notice shall bo
taken by the judge, arbitrator, or referee, of any
omission or insufficiency of the stamp thereon, and if

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