Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1892-1893

854
STAMP DUTIES, ETC.
Admission of any person. — (1.) As a law -agent to I Agreement or Contract for sale of property
practise before the Court of Session, or as a
writer to the signet — if £60 indenture duty
paid, £25. If previously duly admitted in any
inferior court, £30. In any other case, £85.
(2.) As a law-agent to practise before a Sheriff
Court — if 2s. 6d. indenture duty paid, £54, 17s.
6d. In any other case, .£55.
[An enrolled law-agent who has paid the stamp
duty exigible by law on admission to practise as an
agent in a Sheriff Court, shall be qualified to sign
the roll of agents practising in the Court of Ses-
sion on paying the difference between such duty
and the duty chargeable on admission to practise
in the Court of Session, 36 and 37 Vict. c. 63, § 17.]
Exemption. — Admission of person previously
admitted as law-agent to practise in Court of
Session as. a writer to the signet, to act in the
other of these capacities. (See Note a, p. 853.)
Admission to act as a notary-public, £20. See
Faculty.
Admission as a Fellow of the College of Physi-
cians in Scotland £25
(See Note a, p. 853.)
Admission to the Degree of Doctor of Medicine in
either of the Universities in Scotland, £10. —
(See Note a, p. 853.)
Admission as a Burgess, or into any corporation or
company in any burgh 5s.
Exemption. — Admission of a craftsman or other
person into any corporation within any royal
burgh, burgh of royalty, or burgh of barony,
incorporated by the magistrates and council of
such burgh, provided such craftsman or other
person has been previously duly admitted a free-
man orburgessof the burgh. (SeeNotea,p.853.)
Affidavit, or Statutory Declaration 2s. 6d.
Various Exemptions, and amongst others — Affida-
vit or declaration made upon a requisition of
the commissioners of any public board of
revenue, or any of the officers acting under
them, or required by law, and made before
any justice of the peace. [Statutory Declara-
tion, application for Patent, exempted — 47 and
48 Vict. c. 62, § 9.]
In the Pensions and Yeomanry Pay Act, 1884, § 5,
there is an exemption of Affidavit, etc., used
in pursuance of any warrant, order, or regula-
tion of Her Majesty or a Secretary of State.
Agreement of Contract accompanied with a
deposit of title-deeds. See Mortgage, etc.,
and § 86 (1) (e) and (2) in Note, and Agree-
ment as to Mortgage of Stock, etc.
Agreement for Lease, or with respect to letting
of lands, etc., for term not exceeding 35 years,
or indefinite term, liable to lease duty, § 75 (1).
Subsequent lease to be charged with duty of
6d.-§ 75 (2).
Agreement or other Instrument increasing the
rent payable by a lease liable to stamp duty
as a lease for increased rent. — § 77 (5).
cases in which no instrument of admission is de-
livered, and no register, entry, or memorandum is
made, on the rescript or warrant for admission.
§ 19. If any person whose office it is to prepare
or deliver out any instrument of admission charge-
able with any duty, or to register, enter, or make
any memorandum of any admission in respect of
which no instrument of admission is delivered to
the person admitted, neglects or refuses, within
one month after the admission, to prepare a duly
stamped instrument of admission, or to make a
duly stamped register, entry, or memorandum of
the admission, as the case may require, he shall
incur a fine of £10.
See Conveyance on Sale, § 59 in Note.
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating to
making, maintaining, or repairing highways 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 with
duty, whether the same be only evidence of
a contract or obligatory upon the parties from
its being a written instrument 6d.
Exemptions. — Where the matter is not of the
value of £5 ; 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.
(See Note a.)
Agreement as to Mortgage of Stock, etc. —
Instrument under hand only (not being a pro-
missory note or bill of exchange) given upon
the occasion of deposit of any share warrant
or stock certificate to bearer, or foreign or
colonial share certificate, or any security for
money transferable by delivery, by way of
security for any loan, shall be deemed to be an
agreement, and shall be charged with duty of
Gd. accordingly.
Instrument under hand only (not being a pro-
missory note or bill of exchange) making
redeemable or qualifying a duly stamped
transfer intended as a security of any regis-
tered stock or marketable security, shall be
deemed to be an agreement, and shall be
charged with duty of 6d. accordingly.
Release or discharge of such instrument not
chargeable with ad valorem duty. — § 23.
Allotment. See Letter of Allotment.
Annuity, Conveyance in Consideration of. See
Conveyance on Sale and § 56 (3) in Note.
Purchase of. See Conveyance on Sale and
§ 60 in Note. Creation of, by way of security.
See Mortgage, etc., and § 87 (2) in Note.
Instruments relating to, upon any other
occasion. See Bond, Covenant, etc.
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 b.)
Appointment of a Gamekeeper 10s.
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 an
artificer's work whatsoever, where amount
does not exceed £5 £0
Exceeding £5 and not exceeding £10
10 ... 20
20 ... 30
30 ... 40
40 ... 50
50 ... 100
100 ... 200
200 ... 500
500
10

3


6

1


1
6

2


2
6

5


10


15

1


a. § 22. The duty may be denoted by an adhesive
stamp, which is to be cancelled by the person by
whom the agreement is first executed.
b. § 62. Conveyance of property for effectuating
the appointment of a new trustee not to be charged