‹‹‹ prev (17)

(19) next ›››

(18)
STAMP DUTIES.
STAMPING DOCUMENTS AFTER EXECUTION. Common
Agreements must be lodged for Stamping within 14 days of date
of first signature ; ordinary deeds within 30 days. Leases are not
Agreements.
AGREEMENT, or any Memorandum of an Agreement, without a Clause
of Registration, and not otherwise specially charged with duty 6d
AGREEMENT for a Lease or Tack, or with respect to the Letting of
any Lands, Tenements, or Heritable Subjects for any term not
exceeding thirty-five years, is to be charged with the same duty as
if it were an actual Lease or Tack for the Term and consideration
mentioned in the Agreement.
AGREEMENTS for Letting Furnished Houses and Apartments, for
terms less than a year : —
When the Rent for the whole term does not exceed ^5 - os 6d
Exceeds ^^5 but does not exceed ^^lo - - - - is od
,, 10 ,, 15 ... . Is 6d
,,15 ,, 20 - - - - 2S 0(1
,, 25 2S 6d
The Duty on Agreements may be denoted by an adhesive postage
stamp, which is to be cancelled by the person by whom the instrument
is first executed.
BILL OF EXCHANGE, Payable on Demand - - - id
BILL OF EXCHANGE of any other kind whatsoever (except a Bank
Note), and Promissory Note of any kind whatsoever (except a Bank
Note), drawn, or expressed to be payable, or actually paid, or en-
dorsed, or in any manner negotiated in the United Kingdom : —
When the amount does not exceed ^^5 - - - - os id
Exceeds ;i^5 and ,, 10 - - - - os 2d
,, 10 ,, 25 - - - - OS 3d
,,25 ,, 50 - - - - OS 6d
,,50 „ 75 - - - - o-^ 9fl
,, 75 ,, 100 - - - - IS od
And for every £100, and also for any fractional part of ;^ioo, of
such amount or value - - - - - - - - is od
The DUTIES ON INLAND and FOREIGN BILLS are now
identical.
The term " Bill of Exchange " includes Draft Order, Cheque, and
Letter of Credit, and any document or writing (except a Bank Note)
entitling or purporting to entitle any person, whether named therein or
not, to payment by any other person of, or to draw upon any other
person for, any sum of money therein mentioned.
EXEMPTIONS. — Any draft or order drawn by any banker upon any
other banker, not payable to bearer or to order, and used solely for the
purpose of settling or clearing any account between said bankers. Any
letter written by a banker to any other banker, directing the payment of

Images and transcriptions on this page, including medium image downloads, may be used under the Creative Commons Attribution 4.0 International Licence unless otherwise stated. Creative Commons Attribution 4.0 International Licence