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

PROPERTY AND INCOME TAX.
685
A supply of forms of affidavits is kept at the
Inland Bevenue Office, and by the distributors and
sub-distributors of stamps, and claimants may
attend at the Inland Kevenue Office and have the
affidavits taken ; or they may get copies of the
forms, and take the oath before a justice of the
peace, and shortly afterwards lodge the affidavits
and the stamps with any of the above officers. If
not brought within ten days or a fortnight, the
stamp will not be allowed without a fresh affidavit.
If the claim be admitted at Edinburgh, a ticket is
issued stating that application is to be made for the
new stamps after the next Monday, and within six
weeks from the date of the ticket. If the claim be
lodged with a distributor or sub-distributor, a
ticket is issued stating that application is to be
made for the said stamps after a specified date, and
within six weeks from the date of the ticket. If
application not made within that time, the claim
will be forfeited, and no excuse will be accepted.
The stamps must bo presented for allowance
within six months after being spoiled.
INHABITED HOUSE DUTY.
On each inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-
house by a tenant or farm-servant, or in which
articles are exposed for sale, or in any shop
being part of a dwelling-house, or which is
licensed for the sale of liquors by retail, a duty
of 6d. per pound ; all others, 9d.
Exemptions. — Any house or tenement occupied
solely for the purposes of trade or business,
or of any profession or calling by which
occupier seeks a livelihood or profit, and
although a servant may dwell therein for the
protection thereof. Where house let in diffe-
rent tenements, relief to be granted in respect
of tenement occupied as above, or unoccupied,
on notice being given to Surveyor of Taxes.
PROPERTY AND INCOME TAX.
[Acts 5 and 6 Vict. c. So ; 14 and 15 Vict. c. 12 ; 16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and c.
24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c. 80 ; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18 ; 23 Vict. c.
14 ; 24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22 ; 26 and 27 Vict. c. 33 ; 27 Vict. c. 18 ; 28 Vict. c.
30 ; 29 Vict. c. 36 ; 30 Vict. c. 23 ; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. c. 14 ; 33
and 34 Vict. c. 32 ; 34 Vict.
c. 16 ; 38 Vict. c. 23 ; 39 Vict
c. 5; 34 & 35 Vict. c. 21; 35 & 36 Vict. c. 20; 36 Vict. c. 18; 37 Vict
;t. c. 16 ; 40 Vict. c. 13 ; 41 Vict. c. 15 ; 42 Vict. c. 21 ; 43 Vict. c. 14]
Schedule A. — {Real Property.) On each 20s. of
annual value of lands, tenements, and heri-
tages, in respect of the property, 5d.
Schedule B. — {Occupancy of Real Property.") On
each 20s. of annual value of lands, tenements,
and heritages (other than a dwelling-house
separate from a farm) in Scotland, in respect
of the occupancy, If d.
Schedule C. — {Public Funds.) On each 20s. of
annual amount of profits from interest, an-
nuities, dividends, and shares of annuities,
payable out of the public revenue, 5d.
Schedule D. — {Trades and Professions.) On each
20s. of annual amount of gains, profits, or re-
turns, from trades, professions, employments,
or vocations, or from personal or other property
not included in schedules A, B, C, or E, 5d.
Schedule E. — {Public Salaries.) On each 20s. of
annual amount of salaries, pensions, or au-
nuities paid out of the public revenue, or for
public offices or employments, 5d.
Exemption and Abatement. — Under the Act 39
Vict, persons whose whole incomes from
every source are less than £150 a year are
exempted. Persons whose incomes amount to
£150 a year, but to less than £400 a year, are
entitled to an abatement equal to the duties
upon £120 of their income.
Deductions. — Deduction is allowed, when
claimed, of any annual premium (not exceeding
one-sixth part of the claimant's income from
every source) paid for insurance, or deferred
annuity, on the claimant's own or his wife's
life, to any insurance company in existence on
1st November 1844, or registered pursuant to
Act 7 & 8 Vict. c. 110 ; or of any annual pay-
ment made under Act of Parliament to a
widows' or children's fund.
By 41 Vict. c. 15, § 12, provision is made for
deduction for diminished value by wear and
tear of machinery or plant used in any trade,
manufacture, adventure, etc., the profits or
gains of which are chargeable under the rules
of schedule D.
By the Act 19 & 20 Vict. c. 80, landlords in
Scotland are entitled to relief (either by abate-
ment or by repayment) from any amount of
income tax which may be assessed upon them
in respect of the annual value of such rates
taxes, assessments, and public burdens, as may
be charged upon them and not charged upon
landlords in England.