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

1G
STAMP DUTIES.
Award or Decreet-Arbitral in Scotland, where
the amount or value of the matter in dispute does
not exceeed £5,
Exceeding £5 and not exceeding £10
" 10 "
20 "
" 30 "
" 40 "
" 50 "
" 100 "
" 200
" 500 "
" 750 "
And where it exceeds £1000, and in any
other case not above provided for, - 115
Bank Note —
For money not exceeding £1
Exceeding £1 and not exceeding £2
» 2 " 5
_
£0

3
r£10


6
20

1

30

1
6
40

2

50

2
6
100

5

200

10

500

15

750
1


1000
1
5

10
" 20
" 30
" 50
100
(See § § 45, 46, 47.)
Os. 5d.
0s. lOd.
Is. 3d.
Is. 9d.
2s. Od.
3s. Od.
5s. Od.
8s. 6d.
Bill of Exchange — Payable on demand, - Id.
[An Order for the payment of any sum of money
by a bill of exchange or promissory note, - Id.
An Order for the delivery of any bill of exchange
or promissory note in satisfaction of any sum of
money,
Id.
An Order for the payment of any sum of money
out of any particular fund which may or may not
be available, or upon any condition or contingency
which may or may not be performed or happen.—
§48(2), ------ Id.
An Order for the payment of any sum of money
weekly, monthly, or at any other stated periods, Id.
An Order for the payment by any person at any
time after the date thereof of any sum of money,
and sent or delivered by the person making the
same to the person by whom the payment is to be
made, and not to the person to whom the payment
is to be made, or to any person on his behalf. —
§48(3),- ----- Id.]
Bill of Exchange of any other kind whatsoever
(except a bank note) and Promissory Note of
any kind whatsoever (except a bank note) — drawn,
or expressed to be payable, or actually paid, or
endorsed, or in any manner negotiated in the
United Kingdom, where the amount or value of
the money for which the bill or note is drawn or
made does not exceed £5, - - - 0s. Id.
Exceeding £5 and not exceeding £10 - 0s. 2d.
" 10 " 25 - 0s. 3d.
25 " 50 - 0s. 6d.
50 " 75 - 0s. 9d.
75 " 100 - Is. Od.
■For every £100, and also for any fractional
part of £100, of such amount or value, Is. Od.
Exemptions. — 1. Bill or note issued by the Bank
of England or Bank of Ireland.
2. Draft or order by a banker in United Kingdom
upon another banker in United Kingdom, not pay-
able to bearer or to order, and used solely for the
purpose of settling or clearing any account between
such bankers.
3. Letter written by a banker in United Kingdom
to any other banker in United Kingdom, directing
the payment of any sum of money, the same not
being payable to bearer or to order, and such letter
not being sent or delivered to the person to whom
payment is to be made, or to any person on his
behalf.
4. Letter of credit granted in United Kingdom
authorizing drafts to be drawn out of United
Kingdom payable in United Kingdom.
5. Draft or order drawn by the Accountant-General
of the Court of Chancery in England or in Ireland.
6. Warrant or order for the payment of any annuity
granted by the Commissioners for the Reduction
of the National Debt, or for the payment of any
dividend or interest on any share in the Govern-
ment or Parliamentary stocks or funds.
7. Bill drawn by the Lords Commissioners of the
Admiralty, or by any person under their authority,
under the authority of any Act of Parliament,
upon and payable by the Accountant-General of
the Navy.
8. Bill drawn (according to a form prescribed by
Her Majesty's orders by any person duly author-
ised to draw the same) upon and payable out of
any public account for any pay or allowance of
the army or other expenditure connected therewith.
9. Coupon or warrant for interest attached to and
issued with any security. (See §§ 48, 49, 52, 54,
and 55.
Bill of Lading of or for any goods, merchandise,
or effects to be exported or carried coastwise, 6d.
Bill of Sale. — Absolute — See Conveyance on
Sale. By way of Security — See Mortgage, &c.
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock. See
Mortgage, &c.
Bond in relation to any annuity upon the original
creation and sale thereof. See Conveyance on
Sale.
Bond, Covenant, or Instrubient of any kind
whatsoever.
(1.) Being the only or principal or primary security
for any annuity (except upon the original creation
thereof by way of sale or security); or of any sum or
sums of money at stated periods, not being interest
for any principal sum secured by a duly stamped
instrument, nor rent reserved by a lease or tack :
For a definite and certain period, so that the total
amount to be ultimately payable can be ascertained
— the same ad valorem duty as a bond or covenant
for such total amount. See Mortgage, &c. (1.)
For the term of life, or any other indefinite period —
For every £5, and also for any fractional part of £5,
of the annuity or sum periodicallypayable, 2s. 6d.
(2.) Being a collateral or auxiliary or additional or
substituted security for any of the above-mentioned
purposes, where the principal or primary instrument
is duly stamped :
Where the total amount to be ultimately payable can
be ascertained, the same ad valorem duty as a bond
or covenant of the same kind for such total amount.
See Mortgage, &c. (2.)
Iu any other case —
For every £5, and also for any fractional part of £5,
of the annuity or sum periodically payable, - 6d.