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

XXIV
STAMP DUTIES, ETC.
DUTIES ON INVENTORIES.
From £12,000 to £1,000,000, agreeably to scale in 13 and 14 Vict., c. 97.
NOTE. — When the Estate has been under-estimated, or effects omitted, so as to infer the payment of
further duty, an additional inventory on a stamp corresponding to the aggregate amount of the
original inventory, and the additional value, must be exhibited (48 Geo. III., c. 149, sec. 40), and
the original inventory will be given up to the executor or his mandatory by the Solicitor of Inland
Revenue, and repayment of the amount of the duty upon it will be obtained from the Collector at
Edinburgh. A full copy of the original inventory and oath must be left with the Solicitor.
When the Estate has been over-estimated, or effects improperly included, a corrected inventory must
be exhibited, engrossed on a stamp corresponding to the true amount, and allowance of the original
stamp will be got as a spoiled stamp witliin six months from the date of recording the corrected
inventory. Forms of the affidavit may be got at the Solicitor's Office, where, after being sworn, it
is lodged along with a full copy of the original inventory and relative oath.
RETURN OF INVENTORY-DUTY.
A return of the duty paid on the inventory may be obtained if the personal debts due by the deceased
at the time of his death reduce the estate to a sum in respect of which a less stamp-duty is payable
than has actually been paid. The claim is made by affidavit and schedule, according to regulations,
to be had from the Solicitor of Inland Revenue, and requires to be lodged with him (the days for this
purpose are Monday and Friday, between twelve and two o'clock) within three years from the date
of the inventory, and to be accompanied by a copy of the recorded inventory and stamped appraisements,
vouchers, &c, of the constitution of the debts (such as bonds, bills, accounts, &c.), and of the pay-
ment. The time for lodging the claim, if expired, may be extended on application, by letter addressed
to the Secretary of the Board of Stamps and Taxes, London.
REGULATIONS AS TO EXCHANGING SPOILED STAMPS.
The Solicitor's Office, No. 5 in the Inland Revenue Office, is open for the allowance of spoiled stamps
on Tuesday and Thursday, every week, from twelve noon to two p.m. The distributors of stamps at
the following places also receive spoiled stamps for allowance : Glasgow, Ayr, Kilmarnock, Dumfries,
Perth, Dundee, Aberdeen, Banff, and Elgin.
A supply of forms of affidavits is kept by the Solicitor and the above distributors, and claimants may
attend at the Solicitor's office, and have the affidavits filled up and taken ; or they may get copies of
the forms, and take the oath before a justice of the peace, and afterwards lodge the affidavits and the
stamps with any of the above officers. If the claim be admitted, a ticket is issued, stating that appli-
cation is to be made for the new stamps after Thursday se'ennight, and within six weeks from the date
of the ticket. If not made within that time, the claim will be forfeited.
The stamps, if belonging to parties resident in Edinburgh, or within ten miles thereof, must be pre-
sented for allowance within six months after being signed in the case of executed instruments, and
six months after being spoiled in the case of unexecuted instruments. If beyond that distance, six
months in the former, and twelve months in the latter case.
Bills and notes delivered to payees, or negotiated, or issued in any way, and bills accepted or ten-
dered for acceptance, cannot be exchanged, unless a new bill be produced, in all respects the same,
excepting the correction of the error.
As to the exchange of sea policies of insurance, see 54 Geo. III., cap. 133.