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before the commencement of this Act under any enactment

hereby repealed.

15.-This Act shall commence and come into operation on the Commencefirst day of January one thousand eight hundred and ninety.

16.

This Act shall not extend to Scotland.

17. This Act may be cited as the Factors Act 1889.

SCHEDULE.

Enactments Repealed.

ment.

Extent of
Act.

Short title.

Session and
Chapter.

4 Geo. IV. c. 83.

6 Geo. IV. c. 94.

5 & 6 Vict. c. 39.

40 & 41 Vict.

c. 39.

Title.

An Act for the better protec-
tion of the property of mer-
chants and others who may
hereafter enter into con-
tracts or agreements in re-
lation to goods, wares, or
merchandises entrusted to
factors or agents.

An Act to alter and amend
an Act for the better pro-
tection of the property of
merchants and others who
may hereafter enter into
contracts or agreements in
relation to goods, wares,
or merchandise entrusted
to factors or agents.

An Act to amend the law re-
lating to advances bonâ fide
made to agents entrusted
with goods.

Extent of Repeal.

The whole Act.

The whole Act.

The whole Act.

An Act to amend the Factors The whole Act.

Acts.

Application
of 52 & 53
Vict. c. 45 to
Scotland.

Short title.

THE FACTORS (SCOTLAND) ACT 1890.

(53 & 54 VICT. c. 40.)

An Act to extend the Provisions of the Factors Act 1889

to Scotland.

[14th August 1890.]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

1. Subject to the following provisions, the Factors Act 1889, shall apply to Scotland :

:

(1) The expression "lien" shall mean and include right of retention; the expression "vendor's lien" shall mean and include any right of retention competent to the original owner or vendor; and the expression "set off" shall mean and include compensation.

(2) In the application of section five of the recited Act, a sale, pledge, or other disposition of goods shall not be valid unless made for valuable consideration.

2. This Act may be cited as the Factors (Scotland) Act 1890.

Duty may be denoted by adhesive stamp.

Bills of lading.

EXCERPTS FROM THE STAMP ACT 1891.

(54 & 55 VICT. C. 39.)

An Act to consolidate the Enactments granting and relating to the Stamp Duties upon Instruments and certain other enactments relating to Stamp Duties.

Agreements.

[21st July 1891.]

22. The duty of sixpence upon an agreement may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the agreement is first executed.

Bills of Lading.

40.-(1) A bill of lading is not to be stamped after the execution thereof.

(2) Every person who makes or executes any bill of lading not duly stamped shall incur a fine of fifty pounds.

Delivery Orders.

69.-(1) For the purposes of this Act the expression "delivery order" means any document or writing entitling, or intended to entitle, any person therein named, or his assigns, or the holder thereof, to the delivery of any goods, wares, or merchandise of the value of forty shillings or upwards lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such document or writing being signed by or on behalf of the owner of such goods, wares, or merchandise, upon the sale or transfer of the property therein.

(2) A delivery order is to be deemed to have been given upon a sale of, or transfer of the property in, goods, wares, or merchandise of the value of forty shillings or upwards, unless the contrary is expressly stated therein.

(3) The duty upon a delivery order may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued.

70.—(1) If any person

(a) Untruly states, or knowingly allows to be untruly stated, in a delivery order, either that the transaction to which it relates is not a sale or transfer of property, or that the goods, wares, or merchandise to which it relates are not of the value of forty shillings; or

(b) Makes, signs, or issues any delivery order chargeable with duty, but not being duly stamped; or

(c) Knowingly, either himself, or by his servant or any other person, delivers, or procures, or authorises the delivery of, any goods, wares, or merchandise mentioned in any delivery order which is not duly stamped, or which contains to his knowledge any false statement with reference either to the nature of the transaction, or the value of the goods, wares, or merchandise,

he shall incur a fine of twenty pounds.

(2) But a delivery order is not, by reason of the same being unstamped, to be deemed invalid in the hands of the person

Provisions as

to duty on delivery order.

Penalty for use of unstamped or untrue order.

By whom duty on delivery order to be paid.

Provisions as to duty upon

receipts.

Terms upon

which receipts

may be

stamped after execution.

Penalty for offences in reference to receipts.

having the custody of, or delivering out, the goods, wares, or merchandise therein mentioned, unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto.

71. The duty upon a delivery order is, in the absence of any special stipulation, to be paid by the person to whom the order is given, and any person from whom a delivery order chargeable with duty is required may refuse to give it, unless or until the amount of the duty is paid to him.

Receipts.

101.—(1) For the purposes of this Act the expression "receipt" includes any note, memorandum, or writing whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknowledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person.

(2) The duty upon a receipt may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands.

102. A receipt given without being stamped may be stamped with an impressed stamp upon the terms following; that is to say, (1) Within fourteen days after it has been given, on payment of the duty and a penalty of five pounds;

(2) After fourteen days, but within one month, after it has been given, on payment of the duty and a penalty of ten pounds;

and shall not in any other case be stamped with an impressed stamp.

103. If any person

(1) Gives a receipt liable to duty and not duly stamped; or
(2) In any case where a receipt would be liable to duty refuses
to give a receipt duly stamped; or

(3) Upon a payment to the amount of two pounds or upwards

gives a receipt for a sum not amounting to two pounds,
or separates or divides the amount paid with intent to
evade the duty;

he shall incur a fine of ten pounds.

Warrants for Goods.

to warrants

for goods.

111.-(1) For the purposes of this Act the expression Provisions as "warrant for goods" means any document or writing, being evidence of the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods, wares, or merchandise lying in any warehouse or dock, or upon any wharf, and signed or certified by or on behalf of the person having the custody of the goods, wares, or merchandise.

(2) The duty upon a warrant for goods may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued.

(3) Every person who makes, executes, or issues, or receives or takes by way of security or indemnity, any warrant for goods not being duly stamped, shall incur a fine of twenty pounds.

FIRST SCHEDULE.

AGREEMENT or any MEMORANDUM of an AGREEMENT, made in England or Ireland under hand only, or made in Scotland without any clause of registration, and not otherwise specifically charged with any duty, whether the same be only evidence of a contract, or obligatory upon the parties from its being a written instrument . 0 0 6

Exemptions.

(1) Agreement or memorandum the matter
whereof is not of the value of 51.

(2) Agreement or memorandum for the hire
of any labourer, artificer, manufacturer, or
menial servant.

(3) Agreement, letter, or memorandum made
for or relating to the sale of any goods,
wares, or merchandise.

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