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reserved or payable. — 17 & 18 Vict. c.
S3, § 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 1he produce shall be reserved to be
paid in money or hind —
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 re-
spect of the highest of such sums.
And where am r yearly sum is reserved
in addition to or together with such pro-
duce, relative to the yearly amount or
value of which there is no such stipu-
lation or limitation, the ad valorem duty
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 limitation is re-
served, the ad valorem duty shall bo
charged on the aggregate of such yearly
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
liars on an average of seven years.
"Where there are separate grassums or
rents payable to separate pro indiviso
proprietors in the same deed, the stamp
is on the cumido amount.
Lease or Tack, of any kind, not other-
wise 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 charge-
able under 13 and 14 Vict., c. 97 ; but
where a similar lease would be charge-
able under said act with any stamp
dutj' amounting to £1, 15s. or up-
wards, such assignment or surrender
shall be chargeable with a dutv of
£1, 15s. •
And no stamp duty, except the ad va-
lorem duty, shall be chargeable for
any lease, expressed to be granted in
consideration of the surrender of an
existing lease and also of a sum of
Letter or Power of Attorney,
or Commission or Factory. ..£1 10
Letter of Attorney for Sale orTrans-
ferof Stock...' £1
Annual license to bankers issuing notes,
£30. Appraisers, £2. Pawnbrokers,
£7, 10s. Admitted and practising at-
torneys, &c, if resident in city or
county of Edinburgh, and in possession
of office three years or upwards, £9 ;
if not so long, £4, 10s. If resident
elsewhere, and admitted for three years
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, disposition,
assignation, or tack in security affecting
property heritable or moveable ; also
iufeftment of annual rent, but without
any personal bond or obligation therein
contained for payment of the money
secured ; also letter of reversion or back
bond, for qualifying absolute convey-
ance of any property, and also any deed
whereby a real burden shall be created
on lands or heritable subjects, as a
security for any definite and certain sum
of money not exceeding s. d.
£50 1 3
Exc. 50 and not ex. £100 2 6
., 100 „ 150 3 9
„ 150 „ 200 5
,, 200 „ 250 6 3
„ 250 „ 800 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 repayment of money to be thereafter
lent, advanced, or paid, or which maybe-
come due upon an account current, to-
gether with any sum already advanced
or due, or without, other than any sums
to be advanced for the insurance of any
property comprised in such security
against damage by fire, or for the in-
surance 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 any deed whereby
any estate or interest held upon such
life or lives is granted, assigned, or
assured, or whereby any annuity is
granted or secured for such life or
lives —
If the total amount of the money secured
or to be ultimatel}' recoverable is limited
not to exceed a given sum, — The same
duty as on a wadset for such limited
And if the total amount is uncertain and
without any limit, then the sume shall

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