Towns > Edinburgh > 1832-1838 - Gray's annual directory > 1834-1835

322
GRAY'S ANNUAL DIRECTORY,
ASSESSED TAXES.
WINDOWS Tlie duty chargeable annually
against the occupant of a house having eight windows,
is 15s. 6d — Nine, 203 Ten, 27s Eleven, L.l,
15s. 3d Twelve, L.2,3s. 9d Thirteen, L.2, 12s.
3d — Foiu:teen, L.3, Os. 9d.— Fifteen, L3, 9s Six-
teen, L.3, 1 7s. 6d Seventeen. — L.4,6s Eighteen,
L.4, 14s. 3d Nineteen, L.5, 2s. 9d Twenty, L.5,
lis. 3d Twenty-one, L.5, 19s. 6d Twenty-two,
L.6, 8s — Twenty- three, L6, 16s Twenty-four, L.7,
4s. 9d — Twenty-five, L.7, 13s. 3d — Twenty-sLx,
L.8, Is. 9d Twenty-seven, L.8, 10s Twenty-
eight,L.8, 18s. 6d Twenty-nine, L.9,7s Thirty,
L.9. 15s. 3d Thirty-one, L.lOs. 3s. 9d Thirtv-
two, L.IO, 12s. ad._Thirty-three, L.ll, Os. 6d.
—Thirty-four, L.l 1, 9s Tlnrty-five, L.l 1, 17s. 3d.
— Thirtv-six,L.12,5s. 9d Thirt.y-sevcn,L.12, I4s.
3d — Thirty-eight, L.13, 2s.6d ^Thirty-nine, L.13,
lis — Forty to forty-four, L.14. 7s. 9d Forty-
five to forty-nine, L.15, las. 9d Fifty to fifiv-
four, L.l 7, "4s Fifty-five to fifty-nine, L.l 8, 12"s.
Sixty to sixty-four, L.l 9, 16s. 9d Sixty-five to
sixty-nine, L.20, 19s. 3d Seventy to seventy-four,
L.22, Is. Cd Seventy-five to seventy-nine, L.23,
4s — Eighty to eighty-four, L.24, 6s. 6d Eighty-
five to eighty-nine, L.25, 9s Ninety to ninety-four,
L.26, lis. 3d Ninety-five to ninety-nine, L.27,
13s. 9d One hundred to one hundred and nine,
L.29, 7s. 6d One hundred and ten to one hun-
dred and nineteen, L.31, 12s. 3d One hundred
and twenty to one hundred and twenty-nine, L.33,
17s. 3d One hundred and thirty to one hundred
and thii-ty nine, L.36, 2s One hundred and forty
to one hundred and forty-nine, L.38, 7s — One hun-
dred and fifty to one hundred and fifty-nine, L40,
lis. 9d One hundred and sixty to one hundred
and sixty-nine, L.42, IGs. 9d One hundred and
seventy to one hundred and seventy-nine, L.45, 1 s. 6d.
One hundred and eighty, L.46, 10s. 3d — and for
ever)' window above the number of 1 80, one shilling
and sixpence additional.
MALE SERVANTS The duty on male ser-
vants per annum is, for one, L.l, 4s — Two, L3, 2s.
— ITiree, L.5, 14s.— Foiu-, L.8, 14s Five, L.12,
6s Six, L.15, 9s Seven, L.l 8, 7s. 6d — Eight,
L.22, 8s Nine, L.27, 9s Ten, L.33, Ss — Eleven,
L.42, Is. 6d Twelve, L.45, 18s — and for aU
above the number of twelve, the duty is L.3, 1 6s. 6d.
each.
The duty of L.l, 46. is payable for every male
person employed in any of the capacities described
in schedule C. No. 1, and not being a servant to his
employer, if the employer shall otherwise be charge-
able to the above duties on servants, or for any car-
riage or for more than one horse kept for riding,
or drawing any carriage, and if the employer shall
not be chargeable to such other duties, then the sum
of 1 Os. is payable for every such male person em-
BACHELORS'MALE SERVANTS.— Theduty
chargeable per annum to Bachelors on male servants
is, for one, L.2, 4s Two, L.5, 2s — Three, L.8, 14s.
— Four,L.12,Us Five,L.17,5s Six,L.21,9s —
Seven, L.25, 7s. 6d Eight, L.30, 8s — Nine, L.36,
9s Ten, L.43, Ss Eleven, L.53, Is. 6d — Twelve,
L.S7, 1 8s. — and for all above the number of twelve,
the duty is L.4, 1 6s. 6d. each.
AVAITERS, In inns, taverns, coffee-houses, &c.
L.l. 10s. each.
ASSESSED TAXES continued.
COACHMEN.— Let on Job, L.l, 5s. each. The
employers of persons kept for the purpose of driving
any stage coach or carriage, or of guarding the same
are subject to this duty.
E.KEMPTioxs from the foregoing and following
duties. Sons under 2 1 years of age, employed ii»
any of the capacities enumerated in schedide C.
numbers one and three, as in lists numbers one to six
of notice paper. Male persons under fifteen years of
age, employed as shopmen, warehousemen, or porters.
Male persons employed in manufectoiies, imder
clerks or managers, in certain cases. Horses driven
in hackney coaches, or carriages used as siich, and
licensed by the commissioners of stamps, or by any
person authorized by them in any part of Great
Britain.
CARRIAGES WITH FOUR WHEELS, or more.
The duty chargeable per annum on one such carriage
kept forprivateuse,is L.6 Two,L.13 Thi-ee,L.2l.
—Four, L.30 Five, L.39, 7s. 6d Six, L.49, 4s.
Seven, L.59, 10s — Eight, L.70, 8s Nine, L.81,
1 3s. 6d. On caniages of the same description let
on hu'e, with post horses, the duty, on any nmnber,
is L.S, 5s. each carriage. Coachmakers keeping
carriages for the purpose of being let on hire, without
horses, are charged L.6 for every such carriage. And
for every additional body used on the same carriage,
the charge is L.S, 3s.
CARRIAGES WITH TWO WHEELS.— The
duty on every carnage with two wheels is L.3, 5s. ;
but if drawn by two or more horses, or mules, it is
L.4, 1 Os. ; and for every additional bodj' used on the
same carriage, the duty is L.I, lis. 6d.
ExcEiTioNS Carriages with four wlieels of less
diameter than 30 inches, dra^\^l by any pony or
ponies, mule or mules, exceeding 12, but not exceed-
ing 13 hands high, paj' L.3, 53. instead of the higher
duties ; and carriages of this description are alto-
gether exempt from dutj' when dra^vn by ponies or
nmles not exceeding twelve hands high.
A carnage with four wheels, as in list No. 10 of
notice paper, drawn by one horse, pays L.4, 10s.
instead of the higher duties.
A carriage with four wheels, as in lists numbers
1 and , 2 of notice paper, used by any common car-
rier, principally in the carriage of goods, &:c. but
occasionally used for the conveyance of passengers,
when no stamp oflfice duty is exigible, pays L.2, 10s.
and a carriage of similar kind, and used for similar
purposes, but mth less than four wheels, pays L.l,
5s. instead of the higher duties.
On every carnage with less than four wheels, of
the following description, the duty is L.l, 10s. It
must be kept for private use only, and not for hire.
It must be drawn by one horse, mare, gelding, or
mule, only, and not otherwise. It may be built
and constructed with any materials, and in any
form, but without any head or covering, or any lining
fixed or not fixed, or any spring or springs of iron,
steel, or other substance, either wholly or in part
metallic ; other than iron tips, caps, or swivels, each
not exceeding three inches in length, and painted of
a different colour to distinguish the iron ii'om the
spring, and at the extremity only of each spring of
the carriage. And the original price of such carriage,
together with the cushion or cushions, or any other
article or thing, used with or belonging to it, must
not have e-xceeded the sum of L.21.