Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1862-1863

4tJ
ASSESSED TAXES.
(omitting the bounding description of
lands, &c., and having appended to it a
table giving the substance of the clauses
and provisions, particularly dates and
sums, and a reference to the page of the
copy on which each commences,) are to
be left at the Solicitor's Office, No. 5, on
Mondays and Wednesdays, between 10
DUPLICATES OR
Duplicates or counterparts of instruments
requiring to be impressed with the de-
noting stamp to render them valid, may
be lodged at the Solicitor's Office, No. 5,
Inland Revenue, Edinburgh, between 10
and 12 o'clock on Mondays and Wed-
• nesdays onlj'. A transmission of them
is made once a-week to the Head-Office.
and 12 o'clock only. Between 10 and 12
o'clock on the Thursday following, a
party, who can give explanation, must
call on the chief clerk of the SoUcitor's
Department, No. 6 ; and he should be
prepared to pay the proper duty, and
penalty, if any, to the Cashier, No. 3,
Lobby.
COUNTERPARTS.
The principal instrument, as well as the
duplicate, must be lodged, and both must
appear to be properly stamped, other-
wise they will not be transmitted
Meiii. — The revenue takes no risk of loss
or injury connected with the custody or
carriage of the instruments received and
transmitted to be stamped.
ASSESSED TAXES.


Armorial Bearings. £ s. d.
Persons using armorial bearings,
keeping a carriage taxed at the
rate of £3, 10s 2 12 9
Not keeping such carriage 13 2
Carriages.
Carriage with four wheels, drawn
by two or more horses or mules 3 10
Do. drawn by one horse or mule 2
Carriage with four wheels, each
of less diameter than thirty
inches, and di-awn by two or
more ponies or mules not ex-
ceeding thirteen hands in
height 1 15
Do. drawn by one such pony or
mule 1
Carriage with less than four
wheels, drawn by two or more
horses or mules 2
Do. drawn by one horse or mule... 15
Do. drawn by one pony or mule
not exceeding thirteen hands
in height 10
Carriages kept solely for being let
to hire, one-half the above
duties respectively.
Carriage with four wheels, used
by a common carrier for the
carriage of goods 2 6 8
Do. with less than four wheels.... 16 8
Exemptions. — Licensed hackney and stage
carriages. Can-iages kept for being let
to hire with a horse or horses by a per-
son licensed to let horses for hire. Wag-
gon, van, or cart used solely in trade or
husbandry, on which the name, surname,
and place of abode of the owner is legibly
painted, and which on no occasion is
used for any other pui-pose, except for
conveying the owner or his family to
or from church.
Dogs. — ^For every dog £0 12
Maximmu charge for any nmnber
of hounds 39 12
Do. of greyhounds 9
Exemptions. — Any dog kept wholly for the
care of sheep or cattle, if not a grey-
hound, hound, pointer, setting dog,
spaniel, lurcher, or terrier ; also dogs
iinder six months old.
Hairpowder, persons using £l 3 6
Horses.
Horses exceeding the height of
thirteen hands, for riding or
drawing carriages, each 110
If used by a farmer making his
livehhood principally by hus-
bandry 10 6
Do. where more than one kept,
remainder at 21s. each.
If one only used, by a clergyman,
physician, surgeon, or apothe-
cary, bailiff, shepherd, herdsman 10 6
If not used for riding or drawing
carriages, but kept for trade.... 10 6
Pony or mule, not exceeding fnir-
teen hands, for riding or di-aw-
ing any carriage 10 6
Do. if not used for riding or draw-
ing any carriage 5 3
Exemptions. — Horses used solely for the
purposes of husbandry or by market-
gai'deners or dairymen in their business,
and mares kept solely for breeding.
Any horse used truly for the purpose of
husbandry, or of drawing any carriage
not chargeable with duty, or of carrying
burdens in the course of the owner's
trade or occupation, and which may be
ridden to or from the place where the
load or burden is to be taken up or de-
posited, or for procm-ing medical assist-
ance, not chargeable as a riding-horse.