Don Francesco v. De Meo [1907] ScotLR 13 (18 October 1907)

Don Francesco v. De Meo [1907] ScotLR 13 (18 October 1907)

The document in question was not the instrument under which the sale took place but was merely an agreement as to the mode of payment and the non-compete obligation; therefore, it was sufficiently stamped with a sixpenny agreement stamp and did not require an ad valorem stamp.

Citation
[1907] ScotLR 13
Parties
Pursuer/respondent: Francesco Don Francesco; Defender/appellant: Onofrio De Meo
Jurisdiction
Scotland
Judgment Date
18 October 1907
Procedural Posture
Civil Appeal / Appeal From Sheriff Court to Court of Session Inner House
Outcome
appeal dismissed; decree for payment affirmed
Legal Topics
Stamp Duty, Conveyance on Sale, Agreement Enforceability, Penalty Clause, Non Compete Agreement
Revenue Law Contract Law Stamp Duty Conveyance on Sale Agreement Enforceability Penalty Clause Non Compete Agreement

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Parties

Francesco Don Francesco

Pursuer/respondent

Onofrio De Meo

Defender/appellant

Procedural Posture

Civil Appeal / Appeal From Sheriff Court to Court of Session Inner House

Legal Issues

  1. 1 Whether the document evidencing the agreement required an ad valorem stamp under the Stamp Act 1891
  2. 2 Whether the document constituted a conveyance on sale or a mere agreement as to payment and non-compete
  3. 3 Whether the court should refuse to admit the document in evidence due to insufficient stamping

Ratio Decidendi

The document in question was not the instrument under which the sale took place but was merely an agreement as to the mode of payment and the non-compete obligation; therefore, it was sufficiently stamped with a sixpenny agreement stamp and did not require an ad valorem stamp.

Court Disposition

appeal dismissed; decree for payment affirmed

Orders

  • Defender's appeal dismissed
  • Defender ordained to pay the sum sued for (£150) with interest