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

612
STAMP DUTIES, ETC.
liable to lease duty, § 96 (1.) Subsequent
lease to be charged with duty of 6d., § 96 (2).]
Agkbement or Contract made or entered into
pursuant to the Highway Acts for or relating
to making, maintaining, or repairing high-
ways 6d.
Agreement, or any Memorandum of an Agree-
ment, made in England or Ireland under hand
only, or made in Scotland without any clause
of registration, not specifically charged writh
duty, whether the same be only evidence of
a contract or obligatory upon the parties from
its being a written instrument 6d.
Exnnptions. — Where the matter is not of the
value of £b ; agreement — for the hire of any
labourer, artificer, manufacturer, or menial
servant; relating to the sale of any goods,
wares, or merchandise ; between the masters
and mariners of any ship or vessel for wages
on any voyage coastwise from port to port in
the United Kingdom.
Allotment. See Letter of Allotment.
A-NNUITY, Conveyance in Consideration of. See
CONA'EYANCEON SALE ; MORTGAGE, etc.; BOND,
Covenant, etc.
Appolntment, whether by way of Donation, Pre-
sentation, or Nomination, and Admission,
Collation, or Institution to, or Licence to
Hold, any ecclesiastical benefice in Scot-
land, £2.
£xemj}iions. — Admission, collation, institution,
or licence proceeding upon a duly stamped
donation, presentation, or nomination.
Appointment of a new Trustee, and Appointment
in execution of a power of any property, or of
any use, share, or interest in any property, by
any instrument not being a will 10s.
(See Note'ff.)
Appraisement or Valuation of any property, or
of any interest therein, or of the annual value
thereof, or of any dilapidations, or of any re-
pairs wanted, or of the materials and labour
used or to be used in any building, or of anj-
artificers' work whatsoever, where amount
does not exceed £5 £0 3
Exceeding £5 and not exceeding £10 6
10 ... 20 1
20 ... 30 1 6
30 ... 40 2
40 ... 60 2 6
50 ... 100 5
100 ... 200 10
200 ... 500 15
500 10
Exemptions. — (1.) Made for, and for the informa-
tion of, one party only, and not being in any
manner obligatoiy as between parties either
by agreement or operation of law.
(2.) Made in pursuance of the order of any Court
of Admiralty or Vice-Admiralty, or of any
Court of Appeal from any sentence, adjudica-
tion, or judgment of any Court of Admiralty
or Vice- Admiralty.
(3.) Made for the purpose of ascertaining the legacy
or succession duty on property appraised ;
and also, after 21st August 1871, made of the
property of a deceased person for the informa-
tion of the executor required to record an in-
ventory, 34 and 35 Vict. c. 103, § 26. See Note b.
a. § 78. Conveyance of property for effectuating
the appointment of a new trustee not to be charged
with any highter duty than 10s.
b. § 38 (1.) Appraiser shall, within fourteen days
after the making, write out, in words and figures,
duly stamped appraisement. If he neglects or
Apprenticeship, instrument of, where no premium
or consideration 2s. 6d.
In any other case, for every £5, and also for
any fractional part of £5, of the amount or
value of the premium or consideration 5s.
Exemption.— Y or poor child at the sole charge of
parish or public charity.
Articles of Clerkship, whereby any person first
becomes bound to serve as a clerk in order to
his admission as a writer to the signet, or as
a solicitor, agent, or attorney in the Court of
Session, Justiciary, or Commission of Teinds
in Scotland, £60 ; as a procurator or solicitor
in any inferior court in Scotland 2s. 6d.
(See Note c.)
Articles of Clerkship, whereby any person,
having been before bound by duly stamped
articles to serve as a clerk in order to his
admission in any of the courts aforesaid, and
not having completed his service so as to be
entitled to such admission, becomes bound
afresh for the same pui-pose 10s.
Assignjient or Assignation. See Mortgage,
etc., and Conveyance.
An-ORNEY. See Letter of Attorney.
Award ©r Decreet-Akbitral in Scotland, where
the amount or value of the matter in dispute
does not exceed £5 £0 3
Exceeding £5 and not exceeding £10 6
10 ... 20 10
20 ... 30 16
30 ... 40 2
40 ... 50 2 6
50 ... 100 5
... 100 ... 200 10
... 200 ... .500 15
... 600 ... 750 10
... 750 ... 1000 15
And where it exceeds £1000, and in any
1 15
£1
2
5
10
20
30
50
100
5
10
1 3
other case not above provided for.
Bank Note —
For money not exceeding
Exceeding £1, not exceeding
2
5
10
20
30
50
• (See §§ 45, 46, 47, Note d) '■
Bill of Exchange — Payable on demand Id.
£0







otherwise delivers out, or states the amount of, any
appraisement, he shall forfeit £50.
(2.) Any person who receives or pays for ap-
praisement, unless written out and stamped, shall
forfeit £-20.
c. § 42 (1.) Where the same articles are a quali-
fication for the admission of any person not only
as a writer to the signet, or as a solicitor in the
Courts of Session, etc., but also as a procurator in
any inferior court in Scotland, such articles are
not to be charged with more than one duty of £60.
(2.) Where any person has become bound by
duly stamped articles in order to his admission as
a procurator or solicitor in any inferior court in
Scotland, such articles shall, on payment of such
further amount of duty as, together with the
amount previously paid thereon, will make up the
sum of £60, be impressed with a stamp denoting
the payment of such further duty, and shall there-
upon be considered to be sufficiently stamped for
entitling such person to admission as a writer to the
signer, or as a solicitor in the Court of Session, etc.
rf. As to Bank Notes, Bills of Exchange, ani>
Pro^ussory Notes : —