Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1879-1880

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STAJIP DUTIES, ETC.
Woods and Fotiests. — -Memorandum, contract,
or agreement and deed, receipt or other
instrument for the sale, purchase, or ex-
change of any estates, manors, etc., under the
Act— grant, lease, contract, agreement — ap-
pointment of officers — certificate for game-
keeper — bond by or for receiver (10 Geo. iv.
c 50, § 77).
[By 3 and 4 Gul. iv. c. G9, § 3, the direc-
tions, clauses, matters, things, powers, and
authorities in 10 Geo. iv. c. 50, relating to the
selling, leasing, exchanging, and general ad-
ministration of the land revenues of the
Crown in England, and all the powers, pro-
visions, and authorities given in the said Act
to the Commissioners of Her Majesty's Woods,
shall apply, in so far as applicable, as if con-
tained in the Act 3 and 4 Gul. iv., or as if the
land revenues in Scotland had been included
in the Act 10 Geo. iv. The Act 14 and 15
Vict. c. 42, separated the Commissioners of
Works and Public Buildings from the Com-
missioners of Woods and Forests and Land
Eevenues.]
INVENTORY DUTY.
Abstract of the Rates of Inventory Duty.
Persons dying on or before
25th July 1864 : above
£20 and under £50
Of the value of
£50 and under 100
Persons as above, and persons
dying after 25th July
1864: above
£100 and under £200
Of the value of
£200 and under
300
450
600
800
1,000
1,500
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
12,000
14,000
16,000
18,000
20,000
300
450
600
800
1,000
1,500
2,000
3,000;
4,000
5,000
6,000
7,000
8,000
9,000
10,000
12,000
14,000
16,000
18,000
20,000
25,000
Of the value of
£25,000 and under
30,000
35,000
40,000
45,000
50,000
60,000
70,000
80,000
90,000
100,000
120,000
140,000
160,000
180,000
200,000
250,000
300,000
350,000
400,000
500,000
600,000
700,000
800,000
900,000
£30,000
35,000
40,000
45,000
50,000
60,000
70,000
80,000
90,000
100,000
120,000
140,000
160,000
180,000
200,000
250,000
300,000
350,000
400,000
500.000
600,000
700,000
800,000
900,000
1,000,000
Above £1,000,000, for every
£100,000, and fractional part
of £100,000 (22 & 23 Vict. c.
36, §1)
Property liable to the Duty. — Generally — All
personal property (heritable securities are per-
sonal property which include bonds of annual
rent and bonds of annuity and real burdens on
land, but not securities by absolute disposition
qualified by back bond) belonging to the
deceased in the United Kingdom, heritable
securities, and bonds excluding executors, and
also money secured by ex facie absolute dis-
positions. (48 Geo. III. c. 149, § 38, etc. ; 55
Geo. III. c. 184, Schedule, Part iii. ; 21 & 22
Vict. c. 56, §§ 9, 12, 13, etc. ; and 16 & 17 Vict.
c. 59, §8; 31 & 32 Vict. c. 101, §§ 3 and 117;
37 & 38 Vict. c. 94, § 30 ; and 23 & 24 Vict.
c. 80).
.Personal Property — Absolute power of disposal. —
Personal estate which a person dying after 3d
April 1860 shall have disposed of by will,
under any authority enabling such person to
dispose of the same as he shall think fit, shall
be deemed personal or moveable estate of the ;
person so dying, for the purpose of paj^ment of t
inventory, probate, or administration duty. .
(23 Vict. c. 15, § 4.)
Indian Promissory Notes — Ships. — Indian Govern-
ment promissory notes and certificates issued, ,
or stock in lieu thereof, being assets of a de-,-
ceased person, the interest of which shall be
payable in London, registered in London, or
enfaced in India for the purpose of such re-
gistration, before the death of the owner ; also
Jndian Government promissory notes with