Towns > Edinburgh > 1867-1870 - New Edinburgh, Leith, and county (business) directory > 1869-1870

STAMP DUTIES, ETC.
641
ed ; and the ticket must be produced
when the Instrument is called for.
" Agreements liable to a duty of 6d. will be
received within fourteen days after date,
and stamped and delivered out as above
indicated.
" Charter Parties will be received within
seven days after date on the payment of
a duty of 6d. and 4s. 6d. ; after seven
days, and within one calendar month
after date and first signing, on payment
of the duty and £10.
" Forms (Drafts, Eeceipts, &c.) will be re-
ceived on every lawful day, between the
hours of 10 and 11 a.m., and will be de-
livered out between 10 and 11 a.m. on a
day which will be indicated in the re-
spective tickets delivered to the persons
lodging such Forms, or in printed notices
to be thereafter addressed to them.
" It will materially conduce to the despatch
of business if the Forms to be stamped
shall be made up in packets not exceed-
ing 10,000 or thereby.
" In ordinary cases, and in the absence
any undue pressure, Forms will be de-
livered out within forty-eight hours after
they shall have been lodged.
" Schedules for the use of persons lodging
Instruments or Forms will be supplied
at the office.
"The duties to be impressed on Instru-
ments or Forms must be paid to the
cashier. No. 3 Lobby, before the goods
are lodged.
" Of the goods lodged, due care will be
taken ; but it must be understood that
the risk is with the owners and not with
the office.
" If an opinion shall be required as to the
duty payable in respect of any Deed or
Instrument, ajjplication for an ajudica-
tion schedule must be made at the Soli-
citor's Office, No. 5."
ASSESSED TAXES.
Abmorial Bearings.
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
Carriage with four wheels, each
of less diameter than thirty
inches, and drawn by two or
more ponies or mules not ex-
ceeding thirteen hands in
height 1 15
Do. drawn by one such pony or
mule 10
Carriage with less than four
wheels, drawn by two or more
horses or mules 2
Do. drawn by one horse or mule 15
Do. drawn by one pony or mule
not exceeding thirteen hands
in height 10
Carrip-ges kept solely for being let
to nire, one-half the above
duties respectively.
Carriage with four wheels, used
by a common carrier for the
carriage of goods, and occasion-
ally passengers, for hire 2 6 8
Do. with less than four wheels... 16 8
Exemptions. — Licensed hackney and stage
carriages. Carriages kept for being let
to hire with a horse or horses by a per-
son licensed to let horses for hire. Wag-
gon, van, or cart used solely in trade or
husbandry, on which the name, surname,
and place of abode of the owner is legibly
painted, and which on no occasion is
used for any other purpose, except for
conveying the owner or his family to or
from church.
Hairpowder, persons using £l 3 6
Horses.
Horses exceeding the height of
thirteen hands, for riding or
drawing carriages, each £1 1 Q
If used by a farmer making his
livelihood principally by hus-
bandry £0 10 6
Do. where more than one kept,
remainder at 21s. each.
If one only used, by a clergyman,
physician, surgeon, or apothe-
cary, bailiff", shepherd, herdsman 10 6
If not used for riding or drawing
carriages, but kept for trade... 10 6
Pony or mule, not exceeding thir-
teen hands, for riding or draw-
ing any carriage 10 6
Do. if not used for riding or draw-
ing any carriage 5 3
Exemptions. — Horses used solely for the
purposes of husbandry or by market-
gardeners or dairymen in their business,
and mares kept solely for breeding, and
horses not used for labour or otherwise.
Any horse used truly for the purpose of
husbandry, or of drawing any carriage
not chargeable with duty, or of carrying
burdens in the course of the owner's
trade or occupation, and which may be
ridden to or from the place where the