Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1863-1864

62
PROPERTY AND INCOME TAX.
Horses used in drawing licensed stage
carriages.
Horses kept solely to be let for hire by-
licensed persons.
Horses kept solely for drawing licensed
hackney carriages.
Horses kept for sale by assessed horse-
dealers, and not otherwise used.
Persons keeping horses or mules bond fide
for the pui'pose of husbandry, and occa-
sionally using them for drawing bm-dens,
not chargeable with the dut}' of 10s. 6d.
for more than two of such horses or mules
kept on any one farm or any one parish or
place, provided sucli horses or mules are
not emj^loyed in any purpose of trade, or
in drawing for hire, or in drawing any
carriage chargeable with duty.
Farm-horses or mules occasionally used for
drawing burdens, or let for drawing, for
hire or profit, if not used for drawing
any carriage chargeable with duty.
Horse-dealers. — Every person exercising
the business £13 15
Exemptions. — Persons who sell only horses
bred by themselves, or kept as farming-
stock at least three mouths.
House Duty.
On each inhabited dwelling-house of the an-
nual value of £20 or upwards, occcupied as
a farm house by a tenant or farm-servant,
or in which articles are exposed for sale,
or licensed for the sale of exciseable hquors,
a duty of 6d. per pound ; all others, — 9d.
Male Servants.
For each male servant, eighteen years or up-
wards, in the capacity of maitre d'hotel,
house-steward, master of the horse, groom
of the chamber, valet de chambre, butler,
under-butler, clerk of the kitchen, confec-
tioner, cook, house-porter, footman, nin-
ning-footman, coachman, groom, pcstilion,
stable-boy, or helper in the .stables of the
master, gardener, park-keeper, game-keeper,
huntsman, or whipper-in £1 1
Under eighteen years 10 6
Under gardener, 10 6
Under game-keeper, 10 6
N.B. — The above duties are payable for
every male servant employed as above, and
not being a servant to his employer, if the
employer shall otherwise be chargeable with
the foregoing duties on a servant or carriage,
or for more than one horse.
Tavern waiters above eighteen
years of age £1 1
Under eighteen 10 6
Exemptions. — Any male servant under the
age of twenty-one, being the son or
grandson of the employer, and a member
of his household.
Male servant employed by any licensed
victualler to carry out liquor to custom-
ers, although occasionally required to wait
on guests, provided one only is kept.
Male servant employed as an ostler or
helper in the stables of any licensed inn-
keeper.
Male servant employed as gi'oom or stable-
boy by any livery stable-keeper, horse-
dealer, or person licensed to let horses
for hire, or to keep and use any stage or
hackney carriage ; also male servant em-
ployed by such licensed jjerson to drive
any licensed stage or hackney carriage,
or carriage and horse let to hire for less
than twenty-eight days.
Male servant employed by stable-keeper for
taking care of and training a race-horse
PROPEETY AND INCOME TAX.
Note. — Exemption from Income Tax is granted to persons whose Incomes are less
than £100 a-year. Deduction to the extent of the duty on £60 is gi-anted to per-
sons whose Incomes are less than £200 a-year.
Schedule A. — {Real Property) On each
20s. of annual value of lands, tenements,
and heritages, in respect of the property.,
— 7d.
Schedule B. — {Occupancy of Real Property)
On each 20s. of annual value of lands, tene-
ments, and heritages (other than a dwelling-
house separate from a farm), in Scotland,
in respect of the occupancy, — 2^d.
Schedule C. — {Public Funds) On each 20s.
of annual amount of profits from interest,
annuities, dividends, and shares of annui-
ties, payable out of the public revenue, — 7d.
* Deduction is allowed, when claimed, under Schedules D and E, of any annual premium (not exceeding one-
sixth part of the claim.int's income from every source) paid for insurance, or deferred annuity, on the claimant's
own or his wife's life, to any Insurance Company in existence on 1st November 1844, or registered pursuant to
Act 7 and 8 Vict. c. 110 ; or of any annual payment made uuder Act of Parliament to a widows' or children's fund.
Schedule D. — {Trades and Professions.*)
On each 20s. of annual amount of gains,
profits, or returns, from trades, profes-
sions, employments, or vocations, or from
personal or other property not included in
schedules A, B, C, or E, — 7d.
Schedule E. — {Public Salaries) On each
20s. of annual amount of salaries, j^ensions,
or annuities paid out of the public re-
venue, or for n public ofiice or employ-
ment, — 7d.