Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1860-1861

ASSESSED TAXES.
47
sented, along with, the instrument, at
the Solicitor's Office, No. 5, Inland Ee-
venue, between 10 and 12 o'clock, on
Mondays and Wednesdays only. The
amount of duty wished to be impressed
on the instrument is to be inserted by
the applicant before being presented at
the Solicitor's Office ; and afterwards he
pays it, and the penalty, if any, to the
cashier. No. 3, Lobby. As to stamping
Agreements and Charter Parties, see
Notes under these beads.
DOUBTS AS TO THE SUFFICIENCY OF STAMPS MAY BE REMOVED.
The opinion of the Commissioners of Inland
Revenue as to the duty to which a deed,
whether previously stamped or otherwise,
is chargeable, may be obtained on the deed
being presented at their office (Edinburgh)
and a fee of 10s. paid. The duty or insuffi-
cient duty which the Commissioners may
assess, and the penalty, if any, being paid,
they shall stamp the deed with the duty so
paid, and thereupon, and also in the case
of the deed being previously sufficiently
stamped, shall also impress the deed with a
particular stamp to be provided for the pur-
pose. The deed shall then be received in
evidence notwithstanding any objection to
it as insufficiently stamped. The provision
does not apply to bonds or mortgages
for unlimited amounts, nor instruments
after being signed, prohibited from being
stamped. The opinion of the Commis-
sioners may be appealed against to the
Court of Exchequer at Westminster, on
the Stamp duties assessed being paid, and
40s. for costs being deposited. (13 and 14
Vict. c. 97, § 14 and 15). The Commis-
sioners may also adjudge on deeds not
liable to any stamp duty ; and if any duty
is assessed the party may appeaL (16 and
17 Vict. c. 59, § 13).
N.B. — Instruments are received for adjudica-
tion at the Solicitor's Office, Inland Re-
venue, Edinburgh, on the same conditions
as to duty and penalty as instruments to
be stamped merely {see above). The mode
of proceeding is as follows : — The sum of
ten shillings for the adjudication stamp is
first to be paid to the Cashier, No. 3,
Lobby. Then the schedule (the duty to
be impressed of course not being inserted
in the schedule), the instrument after ex-
ecution, and a full copy (written on fools-
cap paper) of it (omitting the bounding
description of lands, &c., and having
appended to it a table giving the substance
of the clauses and provisions, particularly
dates and sums, and a reference to the
page of the copy on which each com-
mences), are to be left at the Solicitor's
Office, No. 5, on Mondays and Wednesdays,
between 10 and 12 o'clock onl^. Between
10 and 12 o'clock on the Thursday follow-
ing, a party, who can give explanation,
must call on the chief clerk of the Solici-
tor's Department, No. 6 ; and he should be
prepared to pay the proper duty, and
penalty, if any, to the Cashier, No. 3,
Lobby.
DUPLICATES OR COUNTERPARTS.
Duplicates or counterparts of instruments
requiring to be impressed with the denot-
ing stamp to render them valid, may be
lodged at the Solicitor's Office, No 5, In-
land Revenue, Edinburgh, between 10 and
12 o'clock on Mondays and Wednesdays
only. A transmission of them is made
once a-week to the Head Office. The
principal instrument, as well as the dupli-
cate must be lodged, and both must
appear to be properly stamped, otherwise
they wUl not be transmitted.
. — The revenue takes no risk of loss or
injury connected with the custody or car-
riage of the instruments received and
transmitted to be stamped.
ASSESSED TAXES.
Armorial Bearings. £ s. d.
Persons using armorial bearings,
keeping a carriage taxed at the
rate of £3, 10s 2 12 9
Not keeping such carriage 13 2
Carriages.
Carriage with four wheels, drawn
by two or more horses or mules 3 10
Do. drawn by one horse or mule 2 j
Carriage with four wheels, each
of less diameter than thirty
inches, and drawn by two or
more ponies or mules not ex-
ceeding thirteen bands in
height 1 15
Do. drawn by one such pony or
mule 10
Carriage with less than four