Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1875-1876

STAMP DUTIES, ETC.
currency, according to the current rate of exchange
at the date of the instrument. — § 11.
14. Instrument chargeable with ad valorem duty
in respect of stock or marketable security, the duty
to be calculated on the value, according to the
average price at the date of the instrument. — § 12.
15. If the insb'ument contains a statement of the
current rate of exchange, or average price, and is
stamped accordingly, it is to bo deemed duly
stamped until statement shown to be untrue, and
that the instrument is in fact insuflSciently stamped.
-§ 13.
16. The duties apply to instruments executed
in the United Kingdom, and to instruments where-
soever executed, relating to property situated, or
to any matter or thing done or to be done, in the
United Kingdom. — § 17.
17. No instrument, except in criminal proceed-
ings, shall be pleaded or given in evidence, or
admitted to be good, useful, or available in law or
equity, unless it is duly stamped in accordance
with the law in force when executed. — § 17.
18. If any person registers an instniment not
duly stamped, penalty £10. — § 22.
19. Except where express provision is made to
the contrary, all duties are to be denoted by im-
pressed stamp<! only. — § 23.
Adhesive Stamps. See p. 629.
Admission as an advocate in any court £50.
If previously admitted as Barrister in Ireland
(37 and 38 Vict., c. 19, § 1) £10.
Exemption. — A person duly admitted as an advo-
cate in any court in England, Scotland, or
Ireland, his admission as an advocate in any
other court in the same country is exempt.
Admission of Barrister in England as Advocate
in Scotland exempt (37 and 38 Vict. c. 19).
(See Note a.)
Admission in Scotland of any person — (1.) As a
writer to the signet, or as a solicitor, agent, or
attorney in the Court of Session, Justiciary, or
Commission of Teinds — if £60 indenture duty
paid, £25. If previously duly admitted in any
inferior court, £30. In any other case, £85.
(2.) As a procurator or solicitor in any inferior
court — if 2s. Gd. indenture duty paid, £54, 17s.
6d. In any other case, £65.
[An enrolled law-agect who has paid the stamp-
duty exigible by law on admission to practise as an
agent in a Sheriff Court shall be qualified to sign
the roll of agents practising in the Court of Ses-
sion on paying the difference between such duty
«. As TO Adbhssions generally.
§ 29. The duty is to be denoted on the insti-u-
ment of admission delivered to ibe person admitted,
if there be any such instrument, or if not, on the
register, entry, or memorandum of the admission
in the rolls, books, or records of the court, inn, col-
lege, borouijb, burgh, company, corporation, guild,
or society in which the adaiis.^ion is made, and in
cases in which no instrument of admission is de-
livered, and no register, entrj-, or memorandum is
made, on the rescript or warrant for admission.
§ 30. If any person whose oiEce it is to prepare
or deliver out any instrument of admission charge-
able with any duty, or to register, enter, or make
any memorandum of any admission in respect of
which no instrument of admission is delivered to
the person admitted, neglects or refuses, within
one month after the admission, to prepare a duly
stamped instrument of admission, or to make a
proper and duly stamped register, eutrj-, or memo-
randum of the admission, as the case maj' require,
he shall forfeit the sum of £10i
611
and the duty chargeable on admission to practise
in the Court of Session, 'M\ and 37 Vict. c. 63, § 17.]
Exemptions. — (1.) A person duly admitted in the
Court of Session, etc., his admission to act in
any inferior court is exempt. (2.) A person
duly admitted in any infeiior court, his ad-
mission in any other inferior court is exempt
from duty. — See Note a.
Admission as a Fellow of the College of Physi-
cians in Scotland £25
(See Note a.)
Adjhssion to the Degree of Doctor of Medicine in
either of the Universities in Scotland, £10. —
See Note a.
Admission as a Burgess, or into any corporation or
company in any burgh 5s.
Exemption. — Admission of a craftsman or other
person into any corporation within any royal
burgh, burgh of royalty, or burgh of barony,
incorporated by the magistrates and council
of such burgh, provided such craftsman or
other person has been previously duly ad-
mitted a freeman or burgess of the burgh. —
See Note a.
Admission to act as a notary-public, £20. See Com-
mission.
Adjussion and Appointment or Guant by any
writing to or of any office or employment :
Where the annual salary, fees, or emoluments do
not exceed £100 £2
Exceeding £100, not exceeding £150 4
150 ... 200 6
200 ... 250 8
260 ... 300 10
300, for every £100, and
also for any fractional part of £100 5
Exemptions. — (1.) Admission proceeding upon a
duly stamped appointment or grant.
(2.) First appointment of out-door officer, etc.,
of the customs.
(3.) Periodical re-admission or re-appointment
to any office or employment of any person who
has been once duly admitted as such.
(See Note a.)
Affidavit, or Statutory Declaration made
under the provisions of 5 and 6 Will. iv. c.
62 2s. 6d.
Various Exemptions, and amongst others — Affida-
vit or declaration required by law, and made
before any justice of the peace.
Ageeemfj^t. See Covenant, Mortgage, Lease
or Tack.
[Agreement for Lease, or with respect to letting
of lands, etc., for term not exceeding 35 years,
§ 33. The fees and emoluments appertaining to
any office or employment are, when practicable, to
be estimated according to the average amount
thereof for three years preceding the date of the
admission, appointment, or grant, and in other
cases according to the best information that can
be obtained.
§ 34. Where any office or employment is granted
anew to any person upon the revocation of any
former grant thereof or appointment thereto, in
respect of which the proper duty has been paid, no
dutj' is to be charged on the grant or appointment
by way of renewal, unless the salaiy, fees, and
emoluments of the office or employment are in any
manner augmented, and in that case duty is to be
charged on such last-mentioned grant or appoint-
ment in proportion to the amount of the augmenta-
tion only.
§ 35 exempts customs-officers on promotion,
except for augmentation.