Scottish Post Office directories

Customs and duties payable

Customs and duties payable range from shore-rates and petty-customs to stamp and legacy duties.

The inclusion of customs due for imports and exports via harbours or rivers reaches back to the very early Post Office directories.

Shore rates and petty customs

'Russell's Morayshire register and Elgin and Forres directory' for 1847 includes a list of shore-dues, counting the goods in tons, stones and sacks.

It also gives the rates of petty customs — a small tax due for low quantities of goods like single animals or pairs of shoes.

Stamp and legacy duties

Post Office directories for larger towns and cities often contained lists of stamp and legacy duties. Such lists could become very extensive towards the end of the 19th century.

Payable to the Inland Revenue, the duties would apply, for example, for:

  • Receiving licenses, deeds and certificates
  • Money lending
  • Apprenticeship indentures
  • Admissions into professions such as solicitor, notary or medical doctor
  • Mortgage agreements
  • Property transfer
  • Bills of exchange
  • Grants and contracts
  • Commissions
  • Registrations
  • Settlements
  • Securing copyright.

 

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