Deutsche Geschichte: Neuere Zeit

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Multivolume work

Identifikator:: 1892063557

Document type:: Multivolume work

Author:: Lamprecht, Karl http://d-nb.info/gnd/118569015

Title:: Deutsche Geschichte

Place of publication:: Berlin

Publisher:: Gaertner

Year of publication:: 1891-

Collection:: Economics Books

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Volume

Identifikator:: 1892067714

URN:: urn:nbn:de:zbw-retromon-237124

Document type:: Volume

Author:: Lamprecht, Karl http://d-nb.info/gnd/118569015

Title:: Neuere Zeit

Volume count:: Abt. 2

Place of publication:: Freiburg im Breisgau

Publisher:: Heyfelder

Year of publication:: 1906

Scope:: XIV S., S. [399] - 873

Digitisation:: 2022

Collection:: Economics Books

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Index

Document type:: Multivolume work

Structure type:: Index

Collection:: Economics Books

374 SECRETARIAL PRACTICE —e.g. ‘Settled in contra.’ If a receipt for the debt is given it must be stamped. There are several exemptions from the duty on receipts; of these the most important are the receipts ‘given for money deposited in any bank or with any banker, to be accounted for and expressed to be received of the person to whom the same is to be accounted for,” receipts by bankers in the ordinary course of business upon a bill of exchange or promissory note duly stamped, receipts given upon duly stamped documents for the consideration expressed therein to be payable, receipts ‘given for or on account of any salary, pay or wages, or for or on account of any other like payment made to or for the account or benefit of any person, being the holder of an office or an employee, in respect of his office or employment, or for or on account of money paid in respect of any pension, superannuation allowance, compassionate allowance or other like allowance’ [Finance Act, 1924], and the receipts given for taxes or duties or in connection with Government business. There was formerly an exemption in favour of a receipt written upon a bill of exchange or promissory note, but this exemption was repealed in 1895 by s. 9 of the Finance Act of that year in consequence of a practice which had become established of including on one sheet of paper a cheque followed by a formal receipt in discharge of an account paid by the cheque for which a separate receipt would otherwise have been required. This practice was stated to be convenient for matters of account, but was a distinct loss to the revenue. Upon the repeal of the exemption it was provided that the name of the payee written upon a draft or order, if payable to order, shall not constitute 1 receipt chargeable with stamp duty. Duties and The greatest care is required by secretaries of companies Liabilities of jn dealing with instruments chargeable with stamp duty. Secretaries. g 14 of the Act of 1891 prescribes the terms upon which instruments not duly stamped may be received in evidence, and provides that such an instrument shall not be received in evidence unless it can be legally stamped after execution, and then only upon payment of the unpaid duty and certain penalties. The section proceeds in sub-s. (4) as follows: — Save as aforesaid, an instrument executed in any part of the United Kingdom or relating wheresoever executed to any property situate or to any matter or thing done or to be done in any part of the United Kingdom shall not, except in criminal proceedings, be given in evidence or be available for any purpose whatever unless it is duly stamped in accordance with the law in force at the time when it was first executed.

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