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STAMP DUTIES.
101
A. Millar Bannatynel887
Jas. Maclay, LL B., "
John T. T. Brown, "
William G. Black, "
John Brownlie, "
William Barrie, "
Thomas J. G. Boyes "
William Cochran, "
Eobert Carswell, "
Archd. Craig, LL.B., "
John Downie, "
James Donaldson, "
R. Murray Dunlop, "
Stuart Fo'ulis, "
Archibald Ferguson, "
William P. Fuilerton, "
William Gillies, "
Eobert Guy, "
John Gibb, "
George Gillespie, "
William C. Johnston "
James Kirkland, "
John Miller, «
John Muir, "
Eobert Meldrum, "
Peter B. M'Nab, "
James Macdonald, "
Charles J. MacLean, "
John M'Lachlan, "
Thomas M'Lelland, "
John M'Connachie, "
James 0. Macniven, "
Thomas MacQuaker, "
John Macintyre, "
John Mackinnon, "
Andrew Mackay, "
G. F. Newlands, LL.B., "
John L. Oatts, "
John A. D. Risk, "
Alexander Russell, "
Robert G. Ross, "
William B. Shand, "
William Shaw, "
William Strang, "
John M. Threshie, "
John Wark, 1887
James Aitken, ''
Peter Gardner, W.S. "
William W. Grieve, "
John Martin, "
G. W. T. Robertson, "
Allan M'Lean, "
Jas. Findlay, M.A., "
C.E.Beckett,LL.B., "
D. Maclachlan, B.L. 1888
Alex. M'Laren, *'
George Neilson, Proc.
Fiscal, "
Geo. H. Robb, M.A., "
John G. Sewell, "
John Harvie, "
James L. Crawford, "
James R. Orr, "
F. L.Morrison,LL.B. "
John S. Lang, "
A. M. Mitchell, LL.B. "
D.M'C.Marr,LL.B.1889
Jas. Fleming,LL.B., "
A. A. Mitchell, LL.B."
D. D. Binnie, LL.B., "
J. G. Stevenson, "
Jas. Glen, M.A., "
R..L CunliflF, LL.B., "
Wm. Anderson, LL. B"
H. F. Lowndes, B.L.,"
J. B. Douglas, M.A.,"
Geo. W. Barras, "
Jas. W. Purvis, "
Jas. S. Carrick, 1890
David Inglis, "
James Smith, "
Alan E.Clapperton,B.L."
James B. Kidston ''
Alex. Brownlie, "
H.C. Hamilton, LL.B. "
A.G. D.Young, M. A.,"
W.S. M'Kechnie, LL.B.,"
Jas. R. Chalmers, 1891
R. Clement Boyd, "
Jas. H. Edmiston, "
John Jabb, 1891
William Baird, "
Thos. Stark Brown, "
Thomas Giliillan, "
Hugh Herron, "
Alex. Kennedy, "
Wm. B. Paterson, "
A. C. Black, "
Angus Campbell, "
Henry S. Carruthers "
W.J.Mitchell,M.A.,
B.L. . "
Henry Barr, B.L., 1892
Andw. Henderson, "
J. S. Knox, "
Jas. John Thomson, "
Wellstood A. Watt,
LL.B., "
M. Boyd Auld, "
John Arthur Brown, "
J. Leiper Gemmill, "
John Turner, 1893
Robt. Scott Stewart, "
Robt. Barr Stewart, "
John Arthur Thorn, "
Geo. A. D. Kirkland, "
David U. Dickie,
M.A., B.L., "
James Orr, "
Thos. D. Torrance, "
James S. Fulton, 1894
Hugh D.D.Chalmers, "
James A, M'Leish, "
•John Hurll, B.L., "
Wm. James Begg, "
George Gray, jun., "
John Grove, jun., "
Daniel Mackenzie, "
Joseph Shaughnessy,"
Arch D. Wyllie, "
Robert Bird, 1895
H. B. Neave, "
J. W. Stuart, M.A., "
Robert Barr, "
Robert Cullen, "
J. M. Mackechnie, 1895
William Rodie, "
Alex. B. Ferguson, "
George A. Thomson, "
John C. Brock, "
William Brodie, B.L.,"
John Jliller, "
William Graham, B.L."
John S. Eoberton,
LL.B., "
Wm. Brunton, LL.B."
Hugh B. King, "
Fred. A.Macquisten,B.L.
James Stevenson, "
Johns. Wright, 1896
W. P. M. Black, B.L., "
F. P. R. Ferguson, B.L. "
Wm. Findlay, "
J. J. Hunter, "
F.G.Mackillop.LL.B.,"
A. F. Morrison, M. A.,''
M. Niven, "
W.G.Galbraith,M.A.
B L ''
J. M. Mackay, B.L., "
Alex. H. Alton, "
Thos. Biggart, "
Wm. G. Fleming, "
Hugh Hutcheson, ''
TABLE OF FEES.
For noting and Protesting
Bills, from and after 1st
January, 1876 : —
INLAND BILLS. S. d.
Bill under £30, . .26
£30 and under £100 3
£100 " £200 4
£200 and upwards . 5
FOKEI6N BILLS. S. d.
Bill under £25 ..30
£25 and under £100 5 6
Above £100 ... 7 6
STAMP AITD LEGACY DUTIES, &c.
The following is a list of Stamp Duties according to the schedule of the Stamp Act, 1891 (54 and 55
Vict. c. 39), which came into operation on 1st January, 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 55 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
Isame piece of paper. — § 3 (1). Every instrument
ion the same piece of paper is to be separately stamped.
-§ 3 (2).
Instruments relating to several distinct matters are
to be separately stamped in respect of each. — § 4 (a).
An instrument liable to ad valorem duty, if made for
any other valuable consideration, is to be charged in
respect of it, as if it were a separate instrument for
such. — § 4 (b).
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 on person con-
cerned in the preparation, £10. — § 5.
Every condition of sale framed to preclude objec-
tion or reijuisition upon ground of insufficiency of

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