Towns > Dundee > 1809-1912 - Dundee directory > 1907-1908

JUDICIAL LISTS. 53
INLAND EEVENUE, EXCISE, STAMPS AND TAXES.— Offices— 29
and 31 Bank street. J. M. Ferguson, Collector of Inland Revenue and Dis-
tributor of Stamps; R. Armstrong (Stamps and Taxes), M. Dalton (Excise),
Principal Clerks ; L, C. Hooper, and B. Opie, Clerks. Office— 31 Bank street.
Hours— from 10 a.m. till 4 p.m. ; and on Saturdays, 10 a.m. till 12 noon.
Wm. Barrow, Supervisor ; Colvin Crole, J. C. Sbackleford, W. S.
Waters, and T. Forrester, Officers. Office— 29 Bank street.
G. C. Brown and E. L. Page, Surveyors of Taxes; James M. Spankie,
Assessor of Income Tax ; Office— 29 Bank street. David Buttar, 45 Com-
mercial street, Clerk to Income Tax Commissioners,
VARIOUS STAMP DUTIES.
Agebbmbnt, or any Memorandum of an Agreement, ... ... 6d.
Exemptions — Where the matter is not of the value of £5 ;_ Agreement for
the hire of any labourer, artificer, manu.facturer, or menial servant ; re-
lating to the sale of any goods, wares, or merchandise; between the
master and mariners of any ship for wages on any voyage from port to
port in the United Kingdom.
Instrument of Apprenticeship, ... ... ... ... 2s 6d.
Bill op Exchange of any kind whatsoever (except a hank 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 way 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, ... ...Id.
Exceed £5, and not exceed £10,... 2d.
» 10, „ „ 25,. ..3d.
„ 25, „ „ 50,. ..6d.
Exceed £50, and not exceed £75,... 9d.
„ 75, „ „ 100,. ..Is.
,, 100, for every £100, and
for any fractional part of £100 Is .
Conveyance or Transfer on Sale of any property where the amount or
value of the consideration for the sale does not exceed £5,
Exceed £125, not ex. £150,
Exceed £5,
not ex.
£10, .
Is.
10,
15, .
. Is 6d.
15,
20, .
2s.
20,
25, .
. 2s 6d.
25,
50, .
5s.
50,
75, .
. 7s 6d.
75,
100, .
10s.
100,
125, .
. 12s 6d.
150,
175,
200,
225,
250,
275,
300,
175,
200,
225,
250,
275,
300,
6d.
15s.
. 17s 6d.
£1.
£1 2s 6d.
. £1 5s.
£1 7s 6d.
. £1 lOs.
for every £50, and
5s.
any fractional part of £50, of such amount or value,
Estate Duty. — AVhen the net value (excluding fractions of £100) of all
property, real or personal, settled or not settled.
Exceeds £100 and does not exceed £500, Duty 1 percent.
„ £500 „ ,, £1000, „ 2
„ £1000 „ „ £10,000, „ 3 „
„ £10,000 ,, ,, £25,000, „ 4
„ £25,000 „ „ £50,000, „ 4| „
These duties are chargeable upon estates of all persons dying after 1st
.A.ugust 1894, Legacy duty, as shown below, payable in addition, except that
if estate does not exceed £1000 net no legacy duty chargeable.
Duties on Legacies, &c. Duty per cent.
Brother or sister, or descendants, ... £3
Uncle or aunt, or descendants, ... ... ... ... ... 500
Granduncle or aunt, or descendants, ... ... ... .. 600
All other relations or stranarers ... 10