"To the Commissioners of Inland Revenue,
Somerset House,
London.—Middlesbro',
Aug. 18th, 1855.
Sirs,—The sea-port town of Middlesbro', in the county of York, contains about 14,000 inhabitants, and many dwelling-houses and shops are let from quarter to quarter, and from year to year, upon written memorandums of agreement, where the rents are under £20 a year; and as some difference of opinion exists respecting the proper stamp duties to be paid on such agreements, your opinion is requested, whether the common lease stamp for such an agreement will be sufficient, or what other stamps (if any) will such memorandums require?
Your most obedient servant,
Wm. Myers, Solicitor."
Answer
"Inland Revenue Office,
Somerset House,
London,
27th August, 1855.
Sir,—The Board having had before them your letter of the 18th inst., I am directed, in reply, to state that the documents therein referred to will be chargeable with stamp duty as leases whether the tenancy be from quarter to quarter, or from year to year. I am, sir, your obedient servant,
Thomas Fingle.
W. Myers, Esq."
1533. Stamped Documents
In all cases where the law requires a stamp, whether for an agreement or a receipt, do not omit it. As the stamp laws are liable to frequent alterations, it is best to refer to the tables in the recognised almanacks for the year, or to make inquiries at the stamp offices.
1534. Debtor and Creditor