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scotland/n. ireland pay more for issuing notes


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We'll see if this happens, as the article notes the Scots are zealous about their note issue. This could be seen as an attempt to stop the note issue, because it would act as a tax and make an already costly effort ridiculous.


Scottish note issues were issued without tax stamps, but still taxed until the early 1970's.


Up until the 1840's Scottish banks had tax stamps on the reverse.


Here is an example of an early 1820's Kirkwood printed note for the East Lothian Company, notice the multicoloured reverse, this is the tax stamp:




And here is another example, this from the Isle of Lewis in the Hebrides:




This note is an unissued remainder and still has the counterfoil on it.

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