Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1880-1881

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STAMP DUTIES, ETC.
Woods and Forests. — Memorandum, contract,
or agreement and deed, receipt or other
instrument for the sale, purchase, or ex-
change of any estates, manors, etc., under the
Act— grant, lease, contract, agreement — ap-
pointment of officers — certificate for game-
keeper — bond by or for receiver (10 Geo. IV.
c 50, § 77).
_ [By 3 and 4 Gul. iv. c. 69, § 3, the direc-
tions, clauses, matters, things, powers, and
authorities in 10 Geo. iv. c. 50, relating to the
selling, leasing, exchanging, and general ad-
ministration of the land revenues of the
Crown in England, and all the powers, pro-
visions, and authorities given in the said Act :
to the Commissioners of Her Majesty's Woods,
shall apply, in so far as applicable, as if con-
tained in the Act 3 and 4 Gul. iv., or as if the
land revenues in Scotland had been included
in the Act 10 Geo. iv. The Act 14 and 15
Vict. c. 42, separated the Commissioners of
Works and Public Buildings from the Com-
missioners of Woods and Forests and Land
Eevenues.]
INVENTORY DUTY.
Abstract of the Rates of Inventory Duty.
Inventories to be exhibited and recorded on or after 1st April 1880, 43 Vict. c. 14. [For
duties previously payable, see 55 Geo. in. c. 184 (Schedule, Part in.). 22 and 23 Vict. c. 36,
§ 1, and 27 and 28 Vict. c. 56, § 5.]
ESTATE.
DUTY.
ESTATE.
DUTY.
Above the value of —
Of the value of —
£100 and under
£200
£2
£30,000 and under
£35,000
£815
Of the value of —
35.000
40,000
940
£200 and under
300
4
40,000
45,000
1,065
300
400
6
45,000
50,000
1,190
400
500
9
50,000
60,000
1,375
500
600
11
60,000
70,000
1,625
600
800
15
70,000
80,000
1,875
800
1,000
22
80,000
90,000
2,125
1,000
1.500
30
90,000
100,000
2,375
1,500
2,000
40
100,000
120,000
2,750
2,000
3,000
62
120,000
140,000
3,250
3,000
4,000
88
140,000
160,000
3,750
4,000
5,000
113
160,000
180,000
4,250 ;
5,000
6,000
140
180,000
200,000
4,750
6,000
7,000
165
200,000
250,000
5,625
7,000
8,000
190
250,000
300,000
6,875
8,000
9,000
215
300,000
350,000
8,125
9,000
10,000
240
350,000
400,000
9,375
10,000
12,000
275
400,000
500,000
11,250
12,000
14,000
325
500,000 and upwards,
14,000
16,000
375
Then, in addition to the sai
1 duty of
16,000
18,000
425
£11,250, for every full
sum of
18,000
20,000
475
£100,000 in excess of £500,000, and
20,000
25,000
565
also for any fractional
part of
25,000
30,000
690
£100,000 so in excess, .
2,500
Note. — Additional inventory where former duly stamped inventory exhibited and recorded prior
to 1st April 1880 to be chargeable with the stamp duty it would have been chargeable with if 43
Vict. c. 14 had not been passed. By 16 and 17 Vict. c. 59, § 8, an additional inventory shall be
chargeable only with such amount of stamp duty as, together with the stamp duty charged upon the
former duly stamped inventory of the estate and effects of the same deceased person, shall make up
the full amount of stamp duty in respect of the total amount of all the estate and effects of the
deceased specified in the said additional and any such former inventory.
Property liable to the Duty. — Generally — All
personal property (heritable securities are per-
sonal property which include bonds of annual
rent and bonds of annuity and real burdens on
land, but not securities by absolute disposition
qualified by back bond) belonging to the
deceased in the United Kingdom, heritable
securities, and bonds excluding executors, and
also money secured by ex facie absolute dis-
positions. (48 Geo. in. c. 149, § 38, etc. ; 55
Geo. in. c. 184, Schedule, Part in. ; 21 & 22
Vict. c. 56, §§ 9, 12, 13, etc. ; and 16 & 17 Vict.
c. 59, § 8: 31 & 32 Vict. c. 101, §§ 3 and 117;
37 & 38 Vict. c. 94, § 30; and 23 & 24 Vict.
c. 80).
Personal Property — Absolute power of disposal. —
Personal estate which a person dying after 36!
April 1860 shall have disposed of by will,
under any authority enabling such person to
dispose of the same as he shall think fit, shall
be deemed personal or moveable estate of the
person so dying, for the purpose of payment of
inventory, probate, or administration duty.
(23 Vict. c. 15, § 4.)
Indian Promissory Notes — Ships. — Indian Govern-
ment promissory notes and certificates issued,
or stock in lieu thereof, being assets of a de-
ceased person, the interest of which shall be
payable in London, registered in London, or
enfaced in India for the purpose of such re-
gistration, before the death of the owner ; also-
Indian Government promissory notes with