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

XXVI
ASSESSED TAXES.
chief clerk of the Solicitor's Department (No. 6) ; and he should be prepared to pay the proper
duty, and penalty, if any, to the cashier, No. 3 Lobby.
It is desired that there may be appended to the copy of the instrument, a table of the clauses
and provisions of the deed, and a reference to the page of the copy on which each commences.
DUPLICATES OR COUNTERPARTS.
Duplicates or counterparts of instruments requiring to be impressed with the denoting stamp to
render them valid, may now be lodged at the Solicitor's Office, No. 5 Inland Revenue, Edinburgh.
A transmission of them is made once a-week to the Head Office, but the revenue takes no risk of
loss or injury connected with the custody or carriage of them. The principal instrument, as well
as the duplicate, must be lodged, and both must appear to be properly stamped, otherwise they
will not be transmitted.
DISCOUNT ON THE PURCHASE OF STAMPS.
Parties who may purchase stamps (except receipt stamps, labels for medicines, newspapers, and
postage stamps), at London, Edinburgh, or Dublin, under the value of £10 each, but to the value of
£30 or upwards in the whole, are allowed discount at the rate of 30s. per cent (12 and 13 Vic, c. 80) ;
and any person who purchases at the Stamp-Offices of London, Edinburgh, or Dublin, stamps for
receipts to the amount of £5 or upwards, or of any distributor or sub-distributor not within ten miles
from said respective offices, to the amount of £1 or upwards, shall receive an allowance at the rate of
£7, 10s. per cent — no allowance for a fraction of a poimd. — (13 and 14 Vic, cap. 97, sec 18.)
ASSESSED TAXES.
Armorial Bearings.
Persons using armorial bearings, and keeping a
taxable carriage . . . .£2 8
Not keeping such a carriage, but chargeable
with house duty. ... 14
Persons not included in the above descrip-
tion 12
Carriages with four wheels or more, —
And so on at the same rate for any number of
such carriages.
For every additional body used in the same car
riage £3
Carriages kept to be let for hire with
post horses, each . . . 3
If drawn by one horse, each . . 4 10
Carriages let by coachmakers, without
horses, each . . . . 6

Carriages with two wheels —
Each carriage for private use . , 3 5
Ditto kept for hire with post horses . 3
Ditto drawn by two or more horses or
mules 4 10
For every additional body used in the
same carriage . . . . 1 11 6
Reduced Duties by 1st Will. IV., c. 35—
Four-wheel carriages with each wheel of
less diameter than 38 inches, drawn
by ponies or mules above 12 hands,
and not above 13 hands in height,
each 3 5
Carriages used by common carriers, and
occasionally carrying passengers —
"With 4 wheels . . . 2 10
" 2 wheels . . . 15
Exemptions. — Carriages with less than four wheels
not kept for hire or profit (except for the con-
veyance of prisoners or paupers), and drawn by
one horse, mare, gelding, or mule only, and
not otherwise, whatever may be the form or
construction of such carriage, or the materials
with which the same shall be built or fitted up,
provided that the price or value of such carriage,
together with the cushion or cushions, and every
or any other article or thing used therewith or