Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1852-1853

IVl
STAMP DUTIES, ETC.
STAMP AND LEGACY DUTIES.
Abstract of Stamp Duties exigible in Scotland
From and after 10th October 1850.
Note. — ^The 13th and 14th Vict., c. 97, imposes a duty according to the number of words in deeds,
by a general rule applicable to all deeds where progressive duty is not expressly cliarged by
the schedule to that act. For the Progressive Duty on a deed wlien none is expiessly charged
under the instrument, reference must be made to the head " Progressive Duty."
AD5IISSI0N to act as an Advocate, £50 ; as Writer
to the Signet, Solicitor, Agent, Attorney, or Pro-
curator in any court in Scotland, £25 : And
any person who shall be admitted to act as a
Solicitor or Agent in the Courts of Session, Jus-
ticiary, or Commission of Teinds in Scotland,
who may not have paid an indenture stamp,
shall be charged with a further duty of £60 : '
And any person who shall be admitted to act as \
a Procurator in any inferior court, and may not
have paid an indenture stamp, shall also be
charged with a further duty of £30.
Admission as a Notary-public, £20.
Admissions of other descriptions, see schedule.
Affidavit, for every sheet or piece of paper,
parchment, or vellum, on which the same shall
be written or printed, 2s. (id. Affidavits autho-
rized to be made before Justices of Peace, ex-
empted.
§ Agreement, or any minute or memorandum
of an agreement, made without any clause of re-
gistration (not cliarged otherwise than under the
head Agreement in the scliedule to tlie Act 55
Geo. III., c. 184, nor expressly exempted from
all stamp duty), where the matter thereof is of
the value of £20 or upwards, whether the same
is evidence of a contract, or obligatory upon the
parties from its being a written instrument, to-
gether with every schedule, receipt, &c., en-
dorsed thereon or annexed thereto, 2s. 6d. Pro-
gressive duty on words, 2s. 6d.
Note.— The agreement, if liable to one duty of 2s.
6d., maybe stamped if brought to the Commis-
fiioners at London, or their office at Edinburgh,
within fourteen daj's after being made — if after,
at London, on a penalty of £10. 7 and 8 Vict.,
c. 21, § 5.
Appraisement of any subjects, artificer's work,
&c. Amount not exceeding £50, £0 2 6
Exc. 60 and not exceeding £100 5
100 ,.. 200 10
200 ... 500 15
500 ... ... 10
Aeticles or Indentures.
Apprenticeship and Clerkship. — Indenture or
otlier instrument containing agreements relat-
ing to the service of any apprentice, clerk, or
eervant, put to any master or mistress to learn
juiy trade or employment. — If the sum of money
paid or secured to be paid to the master or mis-
tress in respect of such apprentice shall not
Where there shall be no such consideration, if
the indenture sluill not contain more than 1080
words, £1. And if more than tliat quantity,
£1, 15s. Indentures for plachig out poor chil-
dren exempted.
Articles or Indenture whereby any person shall
become bound to serve as a clerk or apprentice,
in order to his admission as a Writer to the Sig-
net, or Solicitor, Agent, or Attorney, in any of
the Courts of Session, Justiciary, Exchequer, and
Commission of Teinds, £60. In inferior courts,
£30.
Indenture for the residue of term of apprentice-
ship, or where former contract vacated, 3oa. —
See Duplicate or Counterpart.
Award or Decreet- Arbitral, £1, ISs.
Bills or pRoinssoET-NoTES.
Promissory- Note, for the payment of any sum
of money by instalments, or several sums at dif-
% The Claases marked with a section are taken from the Act 13 and U Vict., c. 97.