Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1900-1901

1020
STAMP DUTIES, ETC.
upon the partition or division of heritable
property, any consideration exceeding £100 is
given for equality, principal or only instru-
ment is chargeable with ad valorem convey-
ance on sale duty for such consideration, and
that duty only.
In any other case 10s.
Exchange for certain foreign monies, rates of, in
Schedule to 62 & 63 Vict. c. 9.
Extract. See Copy or Extract.
Extract Decree. See Note a, p. lOlV, and Note
a, p. 1019.
Factory. See Letter or Power of Attorney.
Faculty to act as a notary-public £20
Feu-Contract and Feu-Charter. See Con-
veyance on Sale, § 56 (2 ) in Note.
Foreign Security and Foreign or Colonial
Share Cektfficate. See Marketable
Security and § 82 in Note.
Grant or Letters Patent under the Great Seal
or wafer Great Seal of the United Kingdom,
or under the Seal kept and used in Scotland
in place of the Great Seal formerly used
there-
of the honour or dignity of a duke, £350 ; of a
marquess, £300; of an eai-1, £250 ; of a viscount,
£200 ; of a baron, £160 ; of a baronet ....£100
Of any franchise, liberty, or privilege to any
person or body politic or corporate £30
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty £100
Grant or Licence under the sign manual to take
and use a surname and arms, or a surname
only—
In compliance with the injunctions of any will
or settlement £50
Upon any voluntary application £10
Grant of arms or armorial ensigns only, under the
sign manual, or by King of Arms £10
Grant of the custody of the person or estate of
a lunatic £2.
Heritable Bond. See Mortgage.
Insurance. See Policy.
[Joint Stock Companies. — Memorandum of As-
sociation and Articles of Association liable
to deed duty of 10s.— 25 & 26 Vict. c. 89,
§§ 11 and 16.]
Lease or Tack —
(1.) For any definite terrn not exceeding a year —
Of any dwelling-house or part of a dwelling-
house, at a rent not exceeding the rate of
£10 per annum Id
(2.) For any definite term less than a year —
(a.) Of any furnished dwelliug-house or apart-
ments where the rent for such term exceeds
£25 2s. 6d.
(6.) Of any lands, tenements, or heritable
subjects, except or otherwise than as afore-
said, the same duty as a lease for a year at
the rent reserved for the definite term.
(3.) For any other definite term or for any inde-
finite term —
Of any lands, tenements, or heritable sub-
jects —
Where the consideration, or any part of the
consideration, moving either to the lessor
or to any other person, consists of any
money, stock, or security :
In respect of such consideration, the same
duty as a conveyance on a sale for the same
consideration.
Where the consideration or any part of the
consideration is any rent :
In respect of such consideration, — If the rent,
whether reserved as a yearly rent or other-
wise, is at a rate or average rate :
to the nature of the transaction, or the value of
the goods, etc., — he shall incur a fine of £20.
(2.) But a delivei-y order is not, by reason of the
same being unstamped, to be deemed invalid in the
hands of the person having the custody of, or de-
livering out, the goods,etc., therein mentioned.uuless
such pt^rson is proved to have been party or privy
to some fraud on the revenue in relation thereto.
§ 71. The duty on a delivery order is, in the
absence of any special stipulation, to be paid by
the person to wh )m the order is given, and any
person from whom a delivery order, chargeable
with duty, is required, may refuse to give it unless
or until tho amount of the duty is paid to him.
«
t
t
s. d.
£ s.
d.
£ s. d.
Not exceeding £5
6
3

6
Ab. £5 and not ab. £10
1
6

12
... 10 ... 15
1 6 1 9

18
... 15 ... 20
2 1 12

1 4
... 20 ... 25
2 6
15

1 10
... 25 ... 50
6
1 10

3
... 50 ... 75
7 6
2 6

4 10
... 75 ... 100
10
3

6
Where the same shall
exceed £100, then for
every £50, and for any
fractional part of £60
5
1 10

3
* Terai not exceeding 35 years, or indefinite.
t Above 35, but not above 100 years
X Exceeding 100 years.
(4.) Of any other kind whatsoever not herein
before described
lOs
[Lease or Tack, Agreement for.J
(See Note a.)
Letter of Allotment, or any other docu-
ment having the effect of a letter of allot-
ment:
a. Agreements for leases for not more than thirty-
five years, or indefinite term, to he charged as leases. —
§ 75 (1.) An agreement for a lease, for any term
not exceeding thirty- five years, or for any in-
definite term, is to be charged with the same duty as
an actual lease or tack made for the term and con-
sideration mentioned in the agreement. (2.) A
lease or tack made subsequently to, and in con-
formity with, such an agreement dulj' stamped, is
to be charged with the duty of 6d. only.
Lease liable to ad valorem duty not liable for sub-
stantial improvements by lessee as a further con
sideratian. — (2.) A lease made for any considera-
tion in respect whereof it is chargeable with ad
valorem duty, and in further consideration either
of a covenant by the lessee to make, or of his
having previously made, any substantial improve-
ment of or addition to the property demised'to him,
or of any covenant relating to the matter of the lease,
is not to be charged with any duty in respect of
such further consideration. (.5.) Increased Rent —
iLstrument whereby rent reserved by any other
instrument chargeable with duty and duly stamped
as a lease is increased, only to be charged in
respect of increase.
Lease for one year of dwelling-house, etc. , rent
at rate not exceeding £10, a7id furnished house for
less than year, and also duplicate, may be denoted
by adhesive stamp.— ^ 78 (1.) The duty upon an
instrmnent chargeable with duty as a lease or
tack of— (a) Any dwelling-house, or part of a
dwelling-house, for a definite term not exceeding
a year, at a rent not exceeding the rate of £10 per