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

26
STAMP DUTIES.
Personal Property is liable to duty according
to the value of the succession; and money charged
on heritage — heritable securities — is charged as
personalty (§ 1).
RATES OF SUCCESSION DUTY".
Lineal issue or lineal ancestor of the predecessor,
£1 per cent.
Brothers and sisters of the predecessor and their
descendants, £3 per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £5 per cent.
Brothers and sisters of a grandfather or grand-
mother of the predecessor and their descendants,
£6 per cent.
Any other person, £10 per cent.
The husband or wife of the predecessor is not
chargeable with duty (§ 18), and if the successor's
husband or wife shall be of nearer consanguinity
than the successor, duty is payable according to
such nearer relationship (§ 11).
The following are also exemptions from the succes-
sion duty: —
1. Successions from the same predecessor, passing
on any death, not amountiog in principal value to
£100 (§ 18). 2. Any succession of less value
than £20 in the whole (ib.~). 3. Legacies and
personal property charged with legacy duty, in
respect of the same acquisition (ib.). Duty on
successions in arrear, interest thereon at the rate
of 4 per cent is payable (31 and 32 Vict. c. 124,
§9).
Note. — Forms of the accounts may be obtained at
the Legacy Duty Office, Edinburgh, and at the
offices of distributors of stamp3 in the country.
ADHESIVE STAMPS.
Instruments for which Adhesive Stamps may bo
used, and person by whom to be cancelled, etc.,
also mode of Cancellation.
Agreement — 6d. duty.
Cancellation by person by whom it is first executed
(§ 36).
Bill of Exchange. — Fixed duty of a penny.
Cancellation by person who signs it before he delivers
it out of custody (§ 50).
Bill payable on demand. — If presented unstamped,
person to whom presented may affix and cancel
and deduct duty from sum in paying; but not to
relieve person who may have incurred penalty
(§ 54).
Bills or Notes. — Drawn or made out of United
Kingdom.
Person before he presents bill or note for payment,
negotiates or pays it, to affix and cancel.
Provided —
(a.) If at time it comes to hands of lonaji.de holder
a stamp is on it and cancelled, it shall be deemed
duly cancelled, although not affixed and cancelled
by proper person.
(6.) If a stamp shall be on it and not duly can-
celled, bona fide holder may cancel it, and it shall
be deemed duly stamped (§ 51).
Person not relieved of penalty incurred by him for
not cancelling adhesive stamp (£&.).
Charter-Party/. — Cancellation by person by whom
it is last executed, or by whose execution it is
completed as a binding contract (§ 66).
Contract Note. — Cancellation by person by whom
first executed (§ 69).
Certified Copies or Extracts from Registers
of Births, etc. — Cancellation by person signing
before he delivers the same out of his hands (§ 80).
Delivery Orders and Warrant for Goods. —
Cancellation by the person by whom made (§ 89).
Lease for any definite term less than a year of —
(1.) Dwelling-house, etc., at a rate not exceeding
the rate of £10 per annum.
(2.) Any furnished house or apartments, also a
duplicate of such instrument.
Cancellation by person by whom first executed
(§ M)-
Person who executes or prepares lease, the duty on
which may be denoted by adhesive stamp, and
which is not, at or before execution, duly stamped,
penalty £5 (§ 100, 1). Penalty not incurred in
respect of letters and correspondence (§ 100, 2).
Notarial Act and Protest of a Bill or Promis-
sory Note. — Cancellation by notary (§ 116).
Policy of Insurance on Life, and compensation
for accident. — Cancellation by person who first
executes (§ 119).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(§ 102, 2).
Receipt. — Cancellation by person who gives (§121).
Request to Purser or Officer of Mining
Company on cost book system to enter or register
transfer of share or part of share on notice of such
transfer. Cancellation by person who writer
(§ 128).
General Direction as to the Cancellation
of Adhesive Stamps.
§ 24. (1.) An instrument, the duty upon which is
required, or permitted by law, to be denoted by an
adhesive stamp, is not to be deemed duly stamped
with an adhesive stamp unless the person required
by law to cancel such adhesive stamp cancels the
same by writing on or across the stamp his uainr
or initials, or the name or initials of his firm.
together with the true date of his so writing, so
that the stamp may be effectually cancelled, and
rendered incapable of being used for any other in-
strument, or unless it is otherwise proved that the
stamp appearing on the instrument was affixed
thereto at the proper time.
Penalty for neglect or refusal, £10. — (2.) Even-
person, who being required by law to cancel an ad-
hesive stamp, wilfully neglects or refuses duly and
effectually to do so in manner aforesaid, shall for-
feit the sum of £10.
Penalty for frauds in relation to adhesive stamps, or
to any duty, £50 (§ 25). — Any person who —
(1.) Fraudulently removes or causes to be removed
from any instrument any adhesive stamp, or affixes
any adhesive stamp which has been so removed,
to any other instrument with intent that such
stamp may be used again;
(2.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters any
instrument having thereon any adhesive stamp
which has to his knowledge been so removed as
aforesaid;
(3.) Practises or is concerned in any fraudulent
act, contrivance, or device not specially provided
for, with intent to defraud Her Majesty, her heirs,
or successors, of any duty,