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

XX
STAMP DUTIES, ETC.
the duties on such leases and tacks respectively
would, under the provisions of 13 and 14 Vict.,
c. 97, amount to £1, 15s. or upwards.
§ Lease or Tack of any Lands or Heritable Sub-
jects at a yearly rent without any sum of money
by way of fine, premium, or grassum paid there-
for— £ s. d.
Where the yearly rent shall not exceed £5 6
£5 aud not exceeding 10 1
10 ... 15 1 G
15 ... 20 2
20 ... 25 2
25 ... 50 5
50 ... 75 7 6
75 ... 100 10
And where the same exceeds £100, then for every
£50 and fractional part of £50, 5
•S Lease or Tack of any Lands or Heritable Sub-
jects, granted in consideration of a sum of money
by way of line, premium, or grassum, and also
of a yearly rent amounting to £20 or upwards,
— both the ad valorem duties payable for a lease
in consideration of a fine only, and for a lease in
consideration of a rent only, of the same amount,
except the leases and tacks before excepted.
§ Lease or Tack of any Mine or Minerals, or other
property of a like nature, either with or without
any other lands or heritable subjects, where any
portion of the produce of such mines or mine-
rals shall be reserved to be paid in money or
kind —
If it be stipulated that the value of such portion
of the produce shall amount at least to a given
sum per annum, or if such shall be limited not
to exceed a given sum, to be specified in such
lease, then the ad valorem duty on leases shall
be charged in respect of the highest of such sums
so given or limited for any year- during the term
of such leases.
And where any yearly sum is reserved in addition
to or together with such produce, relative to
the yearly amount or value of which there is no
such stipidation or limitation, the ad valorem
duty shall be charged in respect of such yearly
sum.
And where both a certain yearly sum and also such
produce relative to the yearly amount or value
of which there shall be such stipidation or limi-
tation is reserved, the ad valorem duty shall be
charged on the aggregate of such yearly sum,
and also of the highest yearly amount or value
of such produce.
GENERAL REGULATIONS AS TO LEASES AND TACKS.
Where, in any of the several cases of lease or tack,
any fine, premium, or grassum, or any rent,
shall consist wholly or in part of corn, grain, or
victual, the value of such shall be ascertained or
estimated after any permanent rate of conversion
which the lessee may be specially charged with,
or have it in his option to pay ; and if none such
have been stipulated, after the fiars prices of the
county in which the lands or any part thereof
lie, upon an average of seven years preceding
the date of such lease ; and such respective values
shall be deemed to be the fine, premium, or gras-
sum, or yearly rent, or part thereof respectively,
in respect whereof the ad valorem duty shall be
charged.
And where separate and distinct fines, &c, shall
be paid to several lessors, being proprietors pro
indiciso, who shall by one and the same deed or
instrument jointly or severally lease the lands or
heritable subjects of which they are such proprie-
tors, or where separate and distinct rents are
by the same deed or instrument reserved or made
payable, or agreed to be so, to the lessor or to
several lessors, being proprietors pro indiviso,
the ad valorem duties shall be charged in respect
of the aggregate amount of such fiues, &c, and
of such rents respectively.
And where any person, having contracted for, but
not obtained, a lease of any property, shall con-
tract to sell such, or part thereof, or his right
therein or thereto, to any other, and a lease be
granted to such other, the consideration which
shall be paid or agreed to be given to the person
selling to euch lessee shall be set forth in such
lease, which shall be charged as well with the
said ad valorem duty on such consideration as
with the duty on rent paid to the lessor.
§ Lease or Tack, of any kind, not otherwise
charged, £1, 15s.
§ Assignment or Surrender of a Lease or Tack upon
any other occasion than a sale or mortgage, — a
duty equal to the ad valorem duty with which
a similar lease or tack would be chargeable under
13 and 14 Vict., c. 97; but where a similar lease
would be chargeable under said act with any
stamp-duty amounting to £1, 15s. or upwards,
such assignment or surrender shall be charge-
able with a duty of £1, 15s.
And no stamp-duty, except the ad valorem duty,
shall be chargeable for any lease, expressed to
be granted in consideration of the surrender of
an existing lease and also of a sum of money,
j Letters of Attorney and Proxies.
Letter or Power of Attorney, by any petty officer,
seaman, marine, or soldier serving as a marine,
or by their executors, for receiving prize-money,
Is. ; and for receiving wages, £1.
Letter of Attorney for the sale or transfer of
stock, £1.
Letter of Attorney, Commission, or Factory,
£1, 10s.
Letter of Attorney, or other Instrument made
for the sole purpose of appointing a proxy to
vote at a meeting of ajoint stock or other com-
pany, 2s. 6d. The proxy is available at one
meeting only, or at any adjournment of such
meeting.— (7 and 8 Vict., c. 21, § 6.)
Mortgages, Heritable Bonds, &c.
§ Mortgage, "Wadset, and Heritable Bond, Dis-
position, Assignation, or Tack in Security, af-
fecting property, heritable or moveable — also
Infeftment of Annual Rent, but without any
personal bond or obligation therein contained for
payment of the money secured — also Defeazance,
Letter of Reversion, or Back Bond, for qualify-
ing absolute conveyance of any property what-
ever, and also any deed whereby a real burden
shall be created on lands or heritable subjects,
as a security for any definite and certain sum of
money not exceeding £50, £0 13
Exceed. £50 and not exceeding £100 2 6
100 ... 150 3 9