Although England and Scotland were united by the Acts of Union to form Great Britain in 1707, the judicial systems remained separate. The Courts of Law Fees (Scotland) Act 1868 provided for the collection by means of stamps of fees payable in the courts of law in Scotland.
1873 Issue
De La Rue Key Types, watermark Garter / Block VR / Scales, perf 14, 240 / 100 / 120 set.











1878 Issue
Overprint colours changed (10/- with carmine o/p, and £5 with green o/p unchanged).
De La Rue Key Types, watermark Garter / Block VR / Scales, perf 14, 240 / 100 / 120 set.









1882 Issue
De La Rue Key Types, watermark Orb / Script VR / 2 Orbs, perf 14, 240 / 168 / 120 set.












King Edward VII
1903 De La Rue Key Types, watermark Orb / Script IR / 2 Orbs, perf 14, 240 / 168 / 120 set.











