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20
STAMP DUTIES.
Lkases.
Leases or Tacks of Lands or Heritable Subjects.
*
t
t
s. d.
£
s.
d.
£ a. d.
Rent not exceeding... £5
6

3

6
Above £o and notab. 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
„ 60 „ 75
7 6
2
5

4 10
„ 75 „ 100
10
3


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

3
As to the duties in the first column, if the rent
shall be under £20, and if a sum of mone}', by
waj' of fine, premium, or grassuin, shall be paid,
the same duty as on a conveyance on sale ; if the
rent shall be above £20, both the lease duty and
conveyance on sale duty. In the case of a lease, to
â– which the second and third columns apply, where
there is a fine, premium, or grassum, and what-
ever the amount of rent, both the ad valorem lease
duty and conveyance on sale duty. — 13 and 14
Vict. c. 97 ; and 17 and 18 Vict. c. 83.
Lease or Tack made for any terra or period less
than a year, at a rent reserved or payable for the
same, shall be chargeable with the same ad valo-
rem duty as a lease or tack, at a j'earlj' rent of
the same amount as the sum so reserved or pay-
able.— 17 and 18 Vict. c. 83, § 23.
Lease or Tack of any mine or minerals, or other
property of a like nature, either with or without
any other lands or heritable subjects, where any
portion of the produce shall be reserved to be paid
in money or kind —
If it be stipulated that the value shall amount at
least to a given sum per annum, or it be limited
not to exceed a given sum, to be specified, then the
ad valorem duty shall be charged in respect of the
highest of such sums.
And where any yearly sum is reserved in addition
to or together with such produce, relative to the
yearly amount or value of which there is no such
stipulation or limitation, the ad valorem diXiiy shall
be charged in respect of such yearly sum.
And where both a certain yearly sum and also such
produce relative to the yearly amount or value
of which there shall be such stipulation or limi-
tation is reserved, the ad valorem duty shall be
charged on the aggregate of such yearh' sum, and
also of the highest yearly amount or value of such
produce.
N.B. — Where a grassum or rent is in grain, it is
to be charged according to the stipulated rate of
conversion, and if none be stipulated, according to
the fiars on an average of seven years. Where
there are separate grassums or rents paj'able to
separate pro indiviso proprietors in the same deed,
the stamp is on the ciimulo amount.
* Term not exceeding 3?< years.
t Above .35, but not above 100 years.
% Exceeding loO years.
Lease or Tack, of any kind, not otherwise charged
£1, 15s.
Assignment or surrender of a lease or tack upon
any other occasion than a sale or mortgage, — A
duty equal to the ad valorem duty with which a
similar lease or tack would be chargeable under
13 and 14 Vict. c. 97; but where a similar lease
would be chargeable under said act with any staniii
duty amounting to£l, 15s. or upwards, such as-
signment or surrender shall be chargeable with a
duty of £1, 15s.
And no stamp duty, except the ad valorem duty,
shall be chargeable for any lease, expressed to be
granted in consideration of the surrender of an ex-
isting lease and also of a sum of money.
Letter or Power of Attorney,
OR Commission or Factory ,"..£1 10
Letter of Attorney for Sale or Tranfer of
Stock £1
Licenses.
Annual license to bankers issuing notes, £30. Ap-
praisers, £2. Pawnbrokers, £7, 10s. Admitted
and practising attorneys, &c., if resident in city or
county of Edinburgh, and in possession of oifice
three years or upwards, £9 ; if not so long, £4
1 Os. If resident elsewhere, and admitted for three
3'ears or upwards, £6 ; if not so long, £3. To
dealers in gold and silver plate, above 2 oz. gold
or 30 oz. silver, £5, 15s. Do. under do., £2, 6s.
Mortgages, Heritable Bonds, &c.
Wadset, an heritable bond, di.'iposition, assignation,
or tack in security afifectiiig propertj' heritable or
moveable; also infeftment of annual rent, but
without any personal bond or obligation therein
contained for paj-ment of the money secured ; also
letter of reversion or back bond for qualifying
absolute conveyance of any property, and also any
deed whereby a real burden shall be created on
lands or heritable subjects as a security for anj'
definite and certain sum of money not exceeding
s. d.
£50 1 3
Exceeding 50 and not exceeding £100 2 6
„ 100 „ 150 3 9
„ 150 „ 200 5
„ 200 „ 250 6 3
„ 260 „ 300 7 6
And where the same exceeds £300, for every £100,
and fractional part of £100 ; 2s. 6d.
Where the deed is made as a security for the repay-
ment of monej', to be thereafter lent, advanced, or
paid, or which may become due upon an account
cm-rent, together with any sum already advanced
or due, or without, other than any sums to be ad-
vanced for the insurance of any property comprised
in such security against damage by fire, or for the
insurance of any life or lives, or for the renewal
of any grant or lease upon the dropping of any life
or lives, pursuant to any agreement in a.\vy deed
whereby any estate or interest held upon such life
or lives is granted, assigned, or assured, or whereby
any annuity is gramed or secured for such life or
lives —
If the total amount of the money secured, or to be
ultimately recov^erable, is limited not to exceed a
given sum, — The same duty as on a wadset for
such limited sum.
And if the total amount is uncertain and without

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