Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1871-1872

STAMP AND LEGACY DUTIES, &c.
The following is a list of Stamp Duties according to the schedule of the Act 83 and 34 Vict. c. 97, with
the Duty on Policies of Fire and Sea Insurance, Letters Patent, Patent Medicine, and Plate, and
Inventory, Legacy, and Succession Duties, -which remain under the former Acts. Generally, the items
are given in the "words of the schedule. New matter is put within brackets. When the sections are
merely cited without the Act, they are the sections of 33 and 34 Vict. c. 97. All items in the schedule
of the Act relating solely to England and Ireland are excluded. In the same session were passed the
Acts 33 and 34 Vict. c. 98, Stamp Duties Management, and 33 and 34 Vict. c. 99, repealing certain
enactments relating to the Stamp Duties.
The attention of the public may he directed to the
following matters : —
1. The general deed duty, or duty on a deed, not
otherwise charged, is reduced to 10s.
2. Progressive duty on words is not imposed.
3. Provisions are made for charging ad valorem
duty on conveyances in respect of periodical pay-
ments or annuities. — (§ 72.)
4. An agreement for a lease for a term not ex-
ceeding thirty-five years is to be charged with the
lease duty.— (§ 96.)
5. An instrument chargeable as a lease in con-
sideration, in whole or in part, of produce or other
Where it is stipulated that the value shall amount
to or not exceed a given sum, ad valorem lease
duty on such sum.
A statement in the lease in regard to the value of
such produce or goods to be conclusive as to stamp
duty, unless and until shown to be incorrect. —
(§ 97.)
6. A notarial instrument is liable to the same
«luty as an instrument of seisin — to wit, 5s.
7. Any instrument specifically charged by any
previous Act with the duty of 35s., is chargeable
with the duty of 10s.— (§ 4.)
8. Instruments relating to the property of the
crown, and to the private property of the sovereign,
are liable to same duties as instruments relating to
the property of the subject — (§ 5.)
9. Instruments are to be so stamped that the
stamp may appear on the face of the instrument,
and cannot be applied to any other instrument
written upon the same piece of material. — § 7 (1.)
Every instrument on the same piece of material is to
be separately stamped. — § 7 (2.)
10. Instruments relating to several distinct matters
are to be separately stamped in respect of each. — § 8
(1.) An instrument liable to ad valorem duty, if
made for any other valuable consideration, is to be
charged in respect of it, as if it were a separate
instrument for such. — § 8 (2.)
11. An appropriated stamp (by word on the face
of it) cannot be used for an instrument of another
description. — § 9 (1.) An instrument of the descrip-
tion to which a stamp is appropriated is not to be
duly stamped unless stamped with the stamp appro-
priated to it.— § 9 (2.)
12. All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth. If
not, penalty on person who executes and on person
con"^ m the preparation, £10. — (§ 10.)
13. . .struments chargeable with ad valorem duty
in respect of money in foreign or colonial currency,
the duty to be calculated on the value in British
currency, according to the current rate of exchange
at the date of the instrument. — (§ 11.)
14. Instrument chargeable with ad valorem duty
in respect of stock or marketable security, the duty
to be calculated on the value, according to the aver-
age price at the date of the instrument. — (§ 12.)
1 5. If the instrument contains a statement of the
current rate of exchange, or average price, and is
stamped accordingly, it is to be deemed duly stamped
until statement shown to be untrue, and that the
instrument is in fact insufficiently stamped. — (§ 13.)
16. The duties apply to instruments executed in
the United Kingdom, and to instruments wheresoever
executed, relating to property situated, or to any
matter or thing done or to be done, in the United
Kingdom.— (§ 17.)
17. No instrument, except in criminal proceed-
ings, shall be pleaded or given in evidence, or
admitted to be good, useful, or available in law or
equity, unless it is duly stamped in accordance with
the law in force when executed. — (§ 17.)
18. If any person registers an instrument not
duly stamped, penalty £10.— (§ 22.)
19. Except where express provision is made to the
contrary, all duties are to be denoted by impressed
stamps only. — (§ 23.)
Adhesive Stamps. See p. 26.
Admission as an advocate in any court, - £50.
Exemption. — A person duly admitted as an advo-
cate in any court in England, Scotland, or Ireland,
his admission as an advocate in any other court in
the same country is exempt.
Admission in Scotland of any person — (1.) As a
writer to the signet, or as a solicitor, agent, or
attorney in the Court of Session, Justiciary, or
Commission of Teinds — if £60 indenture duty
paid, £25. If previously duly admitted in any
inferior court, £30. In any other case, £85.
(2.) As a procurator or solicitor in any inferior
court — if 2s. 6d. indenture duty paid, £54 17s.
6d. In any other case, £55.
Exemptions. — (1.) A person duly admitted in the
Court of Session, etc., his admission to act in any
inferior court is exempt. (2.) A person duly