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

STAMP DUTIES, ETC.
861
Docket made on passing any instrument under
the Great Seal of the United Kingdom 2s.
Draft for money. See Bill of Exchange, and
§ 32 in Note.
Duplicate or Counterpart of any instrument
chargeable with any duty. Where such duty
does not amount to 5s., the same duty as the
original instrument; in any other case, 5s.
See § 72. It is not to be deemed duly
stamped unless stamped same as original, or
have the stamp impressed denoting the original
duly stamped.
[Dwelling - Houses Act, 18 & 19 Vict. c. 88.
— Leases under, and transfers thereof, may
have the duties impressed on paper, or denoted
by special adhesive stamp. — 18 & 19 Vict. c.
88, § 21.]
Enc to a reversion. See Mortgage, etc., and §
86 (1.) («.) in Note.
Equitable Mortgage. See Mortgage, § 8G (2.)
in Note, and Agreement as to Mortgage
of Stock.
Exchange or Excambion. Instruments effecting,
§ 73. — Where, upon the exchange of herit-
able property for other heritable property, or
upon the partition or division of heritable
property, any consideration exceeding £100 is
given for equality, principal or only instru-
ment is chargeable with ad valorem convey-
ance on sale duty for such consideration, and
that duty only. Principal instrument to be
ascertained, and other instruments to be
charged under §§ 58 (3.) and 61 (!.)• See
Conveyance on Sale, Note.
In any other case 10s.
Exemplification or Constat, under the Great
Seal of the United Kingdom of Great Britain
and Ireland, of any letters patent or grant
made or to be made by Her Majesty, or by any
of her royal predecessors, of any honour,
dignity, promotion, franchise, liberty, or
privilege, or of any lands, office, or other
thing whatsoever. £5
Extract. See Copy or Extract.
Factory, in the nature of a letter or power of
attorney in Scotland. See Letter or Power
of Attorney.
Faculty to act as a notary-public £20
Feu-Contract and Feu-Charter. See Con-
veyance on Sale, § 56 (2.) in Note. Duty
on total amount which will or may, according
to the terms of sale, bo payable during twenty
years after date of instrument.
Foreign Security and Foreign or Colonial
Share Certificate. See Marketable
Security and § 82 in Note.
Further Charge or Further Security. See
Mortgage, etc., and §§ 86 (1*.) (a.), and 87
(3.) in Note.
[Gift. — Grant. See Crown.]
Grant or Letters Patent under the Great Seal
or wafer Great Seal of the United Kingdom,
or under the Seal kept and used in Scotland
in place of the Great Seal formerly used there —
Of the honour or dignity of a duke, £350 ; of a
marquess, £300; of an earl, £250; of a viscount,
£200 ; of a baron, £150 ; of a baronet ....£100
Of any franchise, liberty, or privilege to any
person or body politic or corporate £30
(See Note a.)
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty £10t)
Grant or Licence under the sign manual to take
and use a surname and arms, or a surname
only— _
In compliance with the injunctions of any will
or settlement £50
Upon any voluntary application £10
Grant of arms or armorial ensigns only, under the
sign manual, or by King of Arms £10
Grant of the custody of the person or estate of
a lunatic £2.
Heritable Bond. See Mortgage, etc., and § 86
(1.) (a.)
Insurance. See Policy.
[Joint Stock Companies. — Memorandum of As-
sociation and Articles of Association liable
to deed duty of 10s.— 25 & 26 Vict. c. 89,
§§ 11 and 16.]
Lease or Tack —
(1.) For any definite term not exceeding a year —
Of any dwelling-house or part of a dwelling-
house, at a rent not exceeding the rate of
£10 per annum Id.
(2.) For any definite term less than a year —
(a.) Of any furnished dwelling-house or apart-
ments where the rent for such term exceeds
£25 2s. 6d.
(6.) Of any lands, tenements, or heritable
subjects, except or otherwise than as afore-
said, the same duty as a lease for a year at
the rent reserved for the definite term.
(3.) For any other definite term or for any inde-
finite term —
Of any lands, tenements, or heritable subjects —
Where the consideration, or any part of the
consideration, moving either to the lessor
or to any other person, consists of any
money, stock, or security :
In respect of such consideration, the same
duty as a conveyance on a sale for the same
consideration.
Where the consideration or any part of the
consideration is any rent :
In respect of such consideration, — If the rent,
whether reserved as a yearly rent or other-
wise, is at a rate or average rate :
a. § 74 (1.) Where two or more honours or dig-
nities are granted by the same letters patent to the
same person, such letters patent are to be charged
with the proper duty in respect of the highest in
point of rank only.
*
t
t
s. d.
£ s.
d.
£ s. d.
6
3

6
Ab. £5 and not ab. £10
1
6

12
... 10 ... 15
1 6
9

18
... 15 ... 20
2
12

14
... 20 ... 25
2 6
15

1 10
... 25 ... 50
5
1 10

3
... 50 ... 75
7 6
2 5

4 10
... 75 ... 100
10
3

6
Where the same shall
exceed £100, then for
every £50, and for any
fractional part of £50
5
1 10

3
* Term not exceeding 35 ye
ars, ori
ode
finite.
t Above 35, but not above 1
00 years
% Exceeding 100 years.
(4.) Of any other kind wka
tsoever n
ot herein-
10s.
(2.) Where any honour or dignity is granted to
any person in remainder, the letters patent are to
be charged with such further duty in respect of
every remainder as would be payable for an ori-
ginal grant of the same honour or dignity.