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

634
PROPERTY AND INCOME TAX.
f,de intention to be used, and that the applicant has
paid the full value thereof without any deduction
(except only the amount of such discount), and
tiiat the stamp was so jjurcbased within the period
of nx months next preceding the application at the
chief office or at one of the head offices, or from
some person duly appointed to sell and distribute
stamps, or duly licensed to deal in stamps.
As to the exchange of Sea Policies of Insurance,
see 30 Vict. c. 23, § 17. The cases for allowing are —
(1.) Where policy shall be inadvertently filled
up in an incorrect or improper manner ;
(2.) Or be obliterated or otherwise spoiled, and
rendered unfit for use ;
(3.) Or shall be filled up for some insurances
which shall not be proceeded in, and the same
shall not be signed by any underwriter.
Apphcatiou must be made within six months
after the policj' shall be spoiled or become
useless. (See Nate a.)
a. The Inland Eevenue Office, No. 6 Waterloo
Place, Edinburgh, is open for the allowance of
spoiled stamps every lawful day, except Saturday,
from 10 A.M. to 2 p.m. The distributors of stamps
also receive spoiled stamps for allowance.
A supply of forms of affidavits is kept by the
Solicitor and the distributors of stamps, and by
most of the sub-distributors, and claimants may
attend at the Solicitor's Office and have the affi-
davits 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 at Edinburgh, a ticket is issued
stating that application is to be made for the new
stamps after the next Monday, and within six
weeks from the date of the ticket. If the claim be
lodged with a distributor, or sub-distributor, a
ticket is issued stating that application is to be
made for the said stamps after a specified date,
and within six weeks from the date of the ticket.
If application not made within that time, the claim
will be forfeited.
The stamps must be presented for allowance
within six months after being spoiled.
INHABITED HOUSE DUTY.
On each inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-
house by a tenant or farm-servant, or in which
articles are exposed for sale, or in any shop
being pai-t of a dwelling-house, or which is
licensed for the sale of liquors by retail, a duty
of 6d. per pound ; all others, 9d.
PROPERTY AND INCOME TAX.
[Acts 5 and 6 Vict. c. 35 ; 14 and 15 Vict. c. 12 ; 16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and c.
24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c. 80 ; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18 ; 23 Vict. c.
14; 24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22; 26 and 27 Vict. c. 33; 27 Vict. c. 18 ; 28 Vict. c.
30 ; 29 Vict, c, 36 ; 30 Vict. c. 23 ; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. c. 14 ; 33
and 34 Vict. c. 32; 34 Vict. c. 5; 34 & 35 Vict. c. 21; 35 & 36 Vict. c. 20; 36 Vict. c. 18; 37 Vict.
0. 16.]
Schedule A. — (Real Property.') On each 20s. of
annual value of lands, tenements, and heri-
tages, in respect of the property^ 2d.
Schedule B. — {Occupancy of Real Property.') On
each 20s. of annual value of lands, tenements,
and heritages (other than a dwelling-house
separate from a farm) in Scotland, in respect
of the occupancy, f d.
Schedule C. — {Public Funds.) On each 20s. of
annual amount of profits from interest, an-
nuities, dividends, and shares of annuities,
payable out of the public revenue, 2d.
Schedule D. — {Trades and Professions.) On each
20s. of annual amount of gains, profits, or re-
turns, from trades, professions, employments,
or vocations, or from personal or other property
not included in schedules A, B, C, or E, 2d.
Schedule E. — {Public Salaries.) On each 20s. of
annual amount of salaries, pensions, or an-
nuities paid out of the public revenue, or for
public offices or emploj'ments, 2d.
Exemption and Abatement. — CJnder the Act 26
Vict. c. 22, § 3, persons whose whole incomis
from every source are less than £100 a year are
exempted. Persons whose incomes amount to
£100 a year, but to less than £300 a year, are
entitled to an abatement equal to the duties
upon £80 of their income.
Deductions. — Deduction is allowed, when
claimed, of auj' annual premium (not exceeding
one -sixth part of the claimajit'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 piu'suant to
Act 7 & 8 Vict. c. 110 ; or of any annual pay-
ment made under Act of Parliament to a
widows' or children's fund.
By the Act 19 & 20 Vict. c. 80, landlords in
Scotland are entitled to relief (either by abate-
ment or by repayment) from any amount of
income-tax which may be assessed upon them
in respect of the annual value of such rates,
taxes, assessments, and public burdens, as may
be charged upon them and not charged upon
landlords in England.