Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1853-1854

XVI
STAMP DUTIES, ETC.
STAMP AND LEGACY DUTIES.
Abstract of Stamp Duties exigible in Scotland
From and after 10th October 1850.
Note.— The 13th and 14th Tict., c. 07, imposes a duty according to the number of words in deeds,
by a general rule applicable to all deeds where progressive duty is not expressly charged
by the schedule to that act. For the Progressive Duty on a deed when none is expressly
charged under the instrument, reference must be made to the head " Progressive Duty."
Admission as a Burgess, or into any Corporation
or Company in any Burgh in Scotland, in lieu
of the duties of £1 and £3 formerly payable, 5s.
Admission to act as an Advocate, £50 ; as Writer
to the Signet, Solicitor, Agent, Attorney, or Pro-
curator in any court in Scotland, £25 : And any
person who shall be admitted to act as a Solici-
tor or Agent in the Courts of Session, Justiciary,
or Commission of Teinds in Scotland, who may
not have paid an indenture stamp, shall be
charged with a further duty of £60 : And any
person who shall be admitted to act as a Pro-
curator in any inferior court, and may not have
paid an indenture stamp, shall also be charged
with a further duty of £30
Admission as a Notary-public, £20.
Admissions of other descriptions, see schedule.
Advertisements, for each in newspaper or other
periodical, Is. Gd.
Affidavit, for every sheet or piece of paper,
parchment, or vellum, on which the same shall
be written or printed, 2s. 6d. Affidavits autho-
rised to be made before Justices of Peace ex-
empted.
§ Agreement, or any minute or memorandum of
an agreement, made without any clause of re-
gistration (not charged otherwise than under the
head Agreement in the schedule to the Act 55
Geo. III., c. 184, nor expressly exempted from
all stamp duty), where the matter thereof is of
the value of £20 or upwards, whether the same
is evidence of a contract, or obligatory upon the
parties from its being a written instrument, to-
gether with every schedule receipt, &c, en-
dorsed thereon or annexed thereto, 2s. 6d. Pro-
gressive duty on words, 2s. 6d.
Note. — The agreement, if liable to one duty of
2s. 6d., maybe stamped if brought to the Com-
missioners at London, or their office at Edin-
burgh, within fourteen days after being made —
if after, at London, on a penalty of £10. 7 and
8 Yict., c. 21, § 5.
Appraisement of any subjects, artificer's work,
&c. Amount not exceeding £50 £0 2 6
Exc. £50 and not exceeding 100
100 ... 200
200 ... 500
500 -
Articles or Indentures.
Apprenticeship and Clerkship. — Indenture or
other instrument containing agreements relat-
ing to the service of any apprentice, clerk, or
servant, put to any master or mistress to learn
any trade or employment. — If the sum of money
paid or secured to be paid to the master or mis-
tress in respect of such apprentice shall not
Where there shall be no such consideration, if
the indenture shall not contain more than 1080
words, £1. And if more than that quantity,
£1, 15s. Indentures for placing out poor chil-
dren exempted.
Articles or Indenture whereby any person shall
become bound to serve as a clerk or apprentice,
in order to his admissioa as a Writer to the
Signet, or Solicitor, Agent, or Attorney, in any
of the Courts of Session, Justiciary, Exchequer,
and Commission of Ttinds, £60. In inferior
courts, £30.
Indenture for the residue of term of apprentice-
ship, or where former contract vacated, 35s. —
See Duplicate or Counterpart.
Award or Decreet- Arbitral, £1, 15s.
Bills or Promissory-Notes.
Promissory-Note, for the payment of any sum of
money by instalments, or several sums at dif-
§ The Clatues marked with a section are taken from the Act 13 and 14 Vict., c. 97.