Towns > Edinburgh > 1846-1975 - Post Office Edinburgh and Leith directory > 1864-1865

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STAMP DUTIES, ETC.
mortgage, including a lease or tack for a
term of years exceeding 35, (23 and 24
Vict. c. Ill,) — A duty equal to the ad
valorem duty with, which a similar lease or
tack would be chargeable, but no higher
duty than Jl, 15s., shall be charged.
And no Stamp duty, except the ad valorem
duty, shall be chargeable for any lease
expressed to be granted in consideration
of the surrender of an existing lease and
also of a sum of money.
Letter or Power of Attorney, or Com-
mission or Factory, — i£l, 10s.
Letter of Attorney for Sale, Transfer, ac-
ceptance or receipt of dividends of the
Government Stocks, — £\ ;
On or after 3d April 1860, if the Stocks not
exceeding in value ^£20, or the dividends
not exceeding the annual sum of £10, (23
Vict. c. 15,)— 5s.
Leocter or Power of Attorney for the receipt
of dividends of any definite and certain
shares of the Government Stocks, pro-
ducing a yearly dividend of less than ^£3,
— exempted.
Letter or Power of Attorney, on or after
3d April 1860, for the receipt of any sum
of money, or any Cheque, Note, or Draft
for any sum of money not exceeding £20,
or any periodical p5.yments not exceeding
the annual sum of £10, (23 Vict. c. 15,)
—5s.
Licences.
Annual licence to hankers issuing notes, £30.
Appraisers, £2. Pawnbrokers, £7, 10s.
Admitted and practising attorneys, &c., if
resident in city or coun^ of Edinburgh,
and in possession of ofl&ce three years or
upwards, £9 ; if not so long, £4, 10s. If
resident elsewhere, and admitted for thi'ee
years or upwards, £6 ; if not so long, £3.
To dealers in gold and silver plate, above
2 oz. gold or 30 oz. silver, £5, 15s. Do.
under do., £2, 6s. To owners, and sellers,
and persons exposing to sale patent medi-
cines, if within the city of Edinburgh, £2 ;
if within any other city, or borough, or
' town corporate, 10s. ; if in any other part
of Scotland, 5s. /Superintendent of private
lunatic asylums, (20 and 21 Vict. c. 71,
§ 28,) for periods not exceeding 13 months,
10 s. House agents selling or letting fur-
nished houses worth more than £25 a year,
( 24 and 25 Vict. c. 21, § 10,) £2. Sellers of
p laying cards, (25 Vict. c. 22, § 30 and 31,)
if a maker, £l ; if not a maker, 2s. 6d. To
every hawker^ pedlar, or pettif chapman,
travelling and trading with one beast,
(or without a beast,) (25 Vict. c. 22,
§ 40,) £4 ; and for every additional beast
with which he shall travel, £4 ; for a period
not exceeding six months, one half of the
amount of the annual licence, (25 Vict. c. 22,
§ 40.) Licence to a hawker, pedlar, or petty
chapman, if he shall travel on foot without
any horse or other beast, and carry his
goods to and sell them at other men's
houses, and not at any house, shop, room,
booth, stall, or other place, in any town to
which he may travel, where the licence
shall be for a period not exceeding six
months, £1 ; exceeding six months, £2,
(24 and 25 Vict. c. 21.)
[A hawker's licence authorises trading in any
part of Great Britain. (23 and 24 Vict.
c. Ill, § 20.) Licensed hawkers may carry .
and sell tea and coffee, if they have Excise
licences to sell tea and coffee. Persons
seeking orders for goods at other men's
houses, not being men who buy to sell j
again, such persons carrying samples shall
be deemed hawkers. (24 and 25 Vict. c. 21,
§ 8 and 9.)]
[A house agent is a person who for fee, gain,
, or reward, advertises or holds himself out
by advertisement, to sell or let furnished
houses exceeding the annual rent or value
of £25, and who shall let or sell, or offer or
receive any proposal, or any way negotiate
for selling or letting any such furnished
house. (24 & 25 Vict. c. 21, § 10.)]
Mandate. See Proxy.
Marriage Contract. The leading head \
under which marriage contracts are charge- j
able is "Settlement." By the statutory ■
note under this head, it is provided that 1
instruments containing settlements of j
lands or other property, or other matter or ]
thing, besides the settlement of money or
stock, shall be chargeable with duty in
respect of such, as if contained in a sepa-
rate deed. A marriage contract may
therefore be liable to a number of different
duties. If definite and certain sums, and
shares of stocks, are settled so as an in-
terest to any extent shall be given, which
shall certainly take effect, and not be
altogether contingent, these are liable to
the ad valorem Settlement Duty. If an
annuity is provided to widow or others,
such is liable to Bond of Annuity Stamp
Duty. Obhgations to pay sums to widow,
such as for mournings, are liable to ad
valorem Bond Duty. All settlements of!
property, or other matters not liable tof
specific duty, will be covered by one'
general deed duty, over and above the
other duties. An obligation by the hus-