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The Pamphlet Collection of Sir Robert Stout: Volume 28
Stamp Duties
Stamp Duties.
Receipts.
| s. | d. | |
|---|---|---|
| Receipt or discharge given for the payment of £2 or up-wards | 0 | 1 |
| Penalty for giving a receipt without a stamp, £10. | ||
| If any person, upon a payment to the amount of £2 and upwards, gives a receipt for a sum not amounting to £2, or divides the amount paid with intent to evade the duty, he shall forfeit the sum of £10. | ||
Appraisements.
| Amount not, above | £5 | 0 | 3 |
| Above | Not above | ||
| £5 | £10 | 0 | 6 |
| 10 | 20 | 1 | 0 |
| 20 | 30 | 1 | 6 |
| 30 | 40 | 2 | 0 |
| 40 | 50 | 2 | 6 |
| 50 | 100 | 5 | 0 |
| 100 | 200 | 10 | 0 |
| 200 | 500 | 15 | 0 |
| 500 | 20 | 0 |
Bills of Exchange (Inland) or Promissory Notes.
| Duty | |||
|---|---|---|---|
| Not Above £5 | 0 | 1 | |
| Above | Not Above | ||
| £5 | £10 | 0 | 2 |
| 10 | 25 | 0 | 3 |
| 25 | 50 | 0 | 6 |
| 50 | 75 | 0 | 9 |
| 75 | 100 | 1 | 0 |
| 100 | 200 | 2 | 0 |
| 200 | 300 | 3 | 0 |
| 300 | 400 | 4 | 0 |
| 400 | 500 | 5 | 0 |
And so on for every £100 in value.
Drafts and Cheques.
| Draft or Order for Money not exceeding £5 | 0 | 1 |
| Cheque on a Banker | 0 | 1 |
Agreements.
| s. | d. | |
|---|---|---|
| Under hand only of the value of £5 or upwards, and not otherwise charged | 0 | 6 |
Apprentices' Indentures.
| For every £5, and also for any fractional part of £5, of the amount or value of the premium | 5 | 0 |
| If no premium | 2 | 6 |
Articles of Clerkship.
| In Superior Courts in Scotland, £60. | In Inferior Courts in Scotland | 2 | 6 | |
Property Insurance, &c.
| For any payment upon loss or damage upon property of any kind, as well as insurance in case of accidental death or personal injury, on each policy | 0 | 1 |
Life Insurance.
| Policy of Insurance made upon any life where the sum insured shall not exceed £10 | 0 | 1 |
| Above £10, and not above £25 | 0 | 3 |
| Above £25, and not above £500; then for every £50, and any fractional part of £50 | 0 | 6 |
| Above £500, and not above £1,000; then for every £100, and any fractional part of £100 | 1 | 0 |
| And where it shall exceed £1,000, for every £1,000, and any fractional part of £1,000 | 10 | 0 |