Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1867-1868

STAMP DUTIES, ETC.
561
STAMP AND LEGACY DUTIES, ETC.
Adhesive Stair'S. — Tlie Board of Inland Eevenuo
gave notice by advertisement, 20tli April 1802,
that an impressed stamp of Id., and an adhesive
stamp of Id., had been provided to be used indis-
criminately for Receipts, Drafts, Certified Copies
•of Registers of Births, Baptisms, Marriages, Deaths
and Burials, ^Contract Notes, Delivery Orders,
Policies of Insurance against accidents in travel-,
ling. The adhesive stamp has ' Inland Eovenue '
around a bust portrait of her Majesty, and below
' One Penny.' The impressed stamp has on it
* One Penny,' and the date in figures. The old
■stamps may still be used. The stamps appro-
priated by name are. Bills and Promissory Notes,
Bills of Lading, Proxy impressed Stamps, and
Postage Stamps.
In cancelling adhesive stamps, instead of writ-
ing tlie name of the party or his firm in full, it
shall be sufficient if the initials shall be written,
stamped, or impressed in ink on the stamp, to-
gether with any other particulars required by
law, provided the stamp shall be effectually can-
■celled, so as not to admit of being again used.
(24 & 25 Vict. c. 91, § 33.)
See Stamping of Deeds after being executed.
AD:vnssiON as a burgess, or into any Corporation or
Company in any Burgh in Scotland, in lieu of the
duties of £1 and £3 formerly payable, 5s.
AD3IISSI0NS of other descriptions various ; as to
which see the schedule annexed to 55 Geo. iir. c.
184. See also Licence, below.
Admission to act as Advocate, £50 ; as Writer to
the Signet, Solicitor, Agent, Attorney, or Pro-
curator in any court, £25 ; to act as Agent in
Supreme Courts without indenture (in addition
to the said £25), £60 ; do. in Inferior Courts,
•without indenture (in addition to the said £25).
£30 ; to act as Notary- Public, £20 ; to be Fellow
of College of Physicians, £25 ; to degree of
Doctor of Medicine, £10 ; to ecclesiastical bene-
fice, £2.
Affidavits and Declarations (23 Vict. c. 15). —
For evei-y sheet or piece of jiaper, parchment, or
vellum, on which the same shall be written or
printed, 2s. 6d. (Affidavits and declarations
authorized to be made before Justices of Peace
are exempted.)
Ageeejient (on and after 3d April 1860), for a
Lease or Tack of Lands, etc., not exceeding seven
years ; and,
Agreement, MrNUTE:, or Memobandiim (on and
after 3d April 1860), containing the terms and
conditions on which Lands, etc., are let, held, or
occupied for any such term. The same duty as on a
Lease or Tack.
•Provided that any Lease or Tack afterwards made,
in pursuance of and conformably to the above,
shall be charged with the Lease duty, but not
■ higher than 2s. 6d., exclusive of Progressive dut}',
notwithstanding the terms and conditions may be
varied, not affecting the Stamp duty. The Lease
may be impressed with a stamp denoting the pay^
2N
mcnt of the proper duty <jn the Agreement,
Minute, or Memorandum.
Agreement or Memouandum (after .5th July 1865)
for letting a dwelling-houfic or tenement, or part
of such, for less than a year, at a rent payable
weekly or monthly, and not exceeding the rate of
3s. 6d. a-week (28 & 29 Vict. c. 96, g 5), Id.
Agreement containing the terms and conditions
on which a furnished dwelling-house is let for a
period less than a year, where tho rent for sucL
period shall exceed £25 — dut}', 2.s. 6d.
[Agreement for Lease for period not exceeding
seven years ; Agreement for Lease for less than a
year, at a rent payable weekly, etc. ; and Agree-
ment for letting a furnished house for less than a
year, if the duty shall not exceed 28. 6d^ may \>n
stamped if brought to the Commissioners at Lon-
don, or their office in Edinburgh, or lodged with
the Distributors of Stamps in the coimtrj-, within
fourteen days after being made.]
[The stamp, if adhesive, to be cancelled by the
parties to the instrument (if exceeding two, one
on each side only) by writing upon or across the
stamp his name ; and before or at the time of the
first party signing the instniment, the date of the
instrument must be written on the stamp. In
default, stamp of no avail. Proof of writing upon
or across the stamp a neccssarj^ part of the evi-
denceof signing or making the instrument. Ever\-
person who signs incui's a penalty of £5 if in-
sti-ument has not on it an impressed stamp or
adhesive stamp cancelled, or who does not sign
across adhesive stamp, and also the agent who
may have prepared the instrument, (24 & 25
Vict. c. 21, § 14 and 15.)]
Agreement, or minute or memorandum of Agree-
ment, without a clause of registration, and not
charged otherwise, nor expressly exempted from
all Stamp duty, where the matter is of the value
of £5 or upwards, whether the same shall be only
evidence of a contract, or obligatory upon the
parties from its being a written instrument to-
gether with every schedule, receipt etc., endorsed
or annexed, 6d.
Progressive duty on words, Gd.
Letters forming an Agi-eement. If any of such
Letters shall be stamped with a duty of Is., it
shall be sufficient, although the same shall in
the whole contain anyquantitv of words exceed-
ing 2160.
Exemptions. — Agreements for the hire of any
labourer, artificer, manufacturer, or menial ser-
vant.
Memorandimi or agreement for or relating to the
sale of any goods, wares, or niorchaudise.
Agreements entered into in the United liiDgdom
for or relating to tho ser\-ico in the colonies of anj-
person as an artificer, clerk, domestic servant-
handicraftsman, mechanic, gardener, servant iu
husbaudrv, or labourer. (17 & 18 Vict. c. S3.
Agreements iu compliance with or under the pro-