Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1899-1900

1006
STAMP DUTIES, ETC.
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.
In any other case 10s.
Extract. See Copy or Extract.
Extract Decree. See Note a, p. 1003, and Note
a, p. 1004.
Factory. 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.
Foreign Security and Foreign or Colonial
Share Cehtificate. See Marketable
Security and § 82 in Note.
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
marqvxess, £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
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty .£100
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.
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 —
(I.) 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 sub-
jects —
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 :
♦
t
t
s. d.
£ s.
d.
£ s. d.
1 Not exceeding £5
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 years, or indefinite. |
t Above 35, but not above 100 years
X Exceeding 100 years.
(4.) Of any other kind whatsoever not herein-
before described 10s
[Lease or Tack, Agreement for.J
(See Note a.)
Letter of Allotment, or any other docu-
ment having the effect of a letter of allot-
ment :
a. Agreements for leases for not more than thirty -
five years, or indefinite term, to be charged as leasee. —
§ 75 (1.) An agreement for a lease, for any term
not exceeding thirty-five years, or for any in-
definite term, is to be charged with the same duty as
an actual lease or tack made for the term and con-
sideration mentioned in the agreement. (2.) A
lease or tack made subsequently to, and in con-
formity with, such an agreement duly stamped, is
to be charged with the duty of 6d. only.
Lease liable to ad valorem duty not liable Jor sub-
stantial improvements by lessee as a further con
sideration. — (2.) A lease made for any considera-
tion in respect whereof it is chargeable with ad
valorem ditty, and in further consideration either
of a covenant by the lessee to make, or of his
having previously made, any substantial improve-
ment of or addition to the propei-ty demised to him,
or of any covenant relating to the matter of the lease,
is not to be charged with any duty in respect of
such further consideration. (5.) Increased Rent —
Instrument whereby rent reserved by any other
instrument chargeable with duty and duly stamped
as a lease is increased, only to be charged in
respect of increase.
Lease for one year of dwelling-house, etc., rent
at rate not exceeding £10, and furnished house for
less than year, and also duplicate, may be denoted
by adhesive stamp.— % 78 (1.) The duty upon an
instrument chargeable with duty as a lease or
tack of— (a.) Any dwelling-house, or part of a
dwelling-house, for a definite term not exceeding
a year, at a rent not exceeding the rate of £10 per
annum ; or (6.) any furnished dwelling-house or
apartments, for any definite term less than a year ;
and upon the duplicate or counterpart of any such
instrument, may be denoted by an adhesive stamp,
which is to be cancelled by the person by whom
the instrument is first executed.
If above leases not didy stamped at or before
execution, peiialty on person who executes or pre-
pares, £5. — (2.) Every person who executes, or
prepares or is employpd in preparing, any such
instrument (except letters or correspondence)
which is not, at or before the execution thereof,
duly stamped, shall incur a fine of ^5.
[iVote — Lease (as above) for a fm-nished dwelling-
house is permitted to be stamped within fourteen
days of its date].