Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1856-1857

STAMP DUTIES.
17
any limit, then the same shall be available as a
security or charge for such an amount onlj' as the
ad valorem duty denoted by the stamp will cover.
And where the same is made as a securit3'- for the
transfer or retransfer of any share in an}' of the
government or parliamentary stocks or funds, or
of the Bank of England, or of Ireland, or of the
East India or of the South Sea Company, or of
any other company or corporation, in considera-
tion of stock, or money advanced or lent at the
time, or previously due and owing, or foreborne to
be paid, being paj-able, — The same duty as on a
mortgage for a sum equal to the value of the stock
or fund secured according to the average price at
the date of the mortgage, or on either of the ten
days preceding, or on the latest day preceding on
which there has been a known sale.
And where the same respectively shall be made, as
a security for the payment of a sum of money, and
also for the transfer or retransfer of a share in any
of the said stocks or funds, the said ad valorem
duty shnll be charged in respect of each.
And in case the same respectively shall be made, as
a securit}' for the payment or transfer, to different
persons, of separate and distinct suras or shares, —
The ad valorem duty shall be charged for each
separate and distinct sum or share therein spe-
cified and secured, and not upon the aggregate
amount.
And where any such deed or instrument shall be
made respectively as a security for the payment of
any annuity, or any sum by way of repayment, or
in satisfaction or discharge, or in redemption of
any sum lent, advanced, or paid, as or for or in
the nature of a loan intended to be repaid, dis-
charged, or redeemed, in manner aforesaid,— -The
same duty as on a mortgage or wadset for the sum
of money so lent, advanced, or paid.
Tkansfke, disposition, or assignation of any wad-
set or other such security, &c. —
Where no further sum or stock shall be added to the
principal already secured, if such principal shall
not exceed in the whole £1400, the same duty as
on a wadset, &c., for the total amount or value of
such principal.
And if such principal shall exceed in value in the
whole the sum of £U00, £1, 15s.
And where any further sum or stock shall be added
to the principal already secured, — The same duty
as on a wadset, &c., for such further money or
stock onh'.
And in every other case not expressly provided for,
£1, 16s.
Such instrument is not chargeable with further duty
(except progressive duty) by containing any fur-
ther or additional security for the payment, trans-
fer, retransfer of such mone}-, stock, interest, or
dividends, or any new covenant, proviso, or other
matter whatever in relation to such money or stock,
interest, or dividends.
Any deed made for th^ further assurance only of
any property already constituted a security, by a
deed which has paid the ad valorem duty —
Also an J' deed made as an additional ox further se-
curity for any sum, &c., already so secured.
Where the total amount or value already secured
does not exceed £1400, — The same duty as on a
wadset for the amount.
And in any other case, £1, 15s.
If any farther sum be added to the principal, the
deed is chargeable onlj' (exclusive of progressive
duty) with the ad valorem duty on wadsets, &c.,
in respect of such further sum.
Reconveyaxce, surrender, discharge, or renuncia-
tion of any wadset, or other such securitj-, or of
the benefit thereof, or of the money or stock se-
cured —
Where the total amount of the principal shall not
exceed £1400, the same dutj' as on a wadset for
the amount.
And in any other case, £1, 15s.
Newspapers. — Anv newspaper printed on one sheet
not exceeding 2295 inches in superficies. Id.
A supplement printed on one sheet, and with the
newspaper not exceeding 2295 inches in the
whole, is free of duty.
Any other supplement not exceeding 1148 in. ^d.
Any two supplements, each printed on one sheet,
and together not exceeding 2295 inches, e^ch, ^-d.
The superficies is one side of the paper, and exclu-
sive of the margin.
Notarial Act, any whatsoever, 5s. And for every
sheet or piece of paper, parchment, or vellum on
which the same shall be written, 5s.
Patent, Letters.
Letters for Inventions.
On petition for grant of letters patent £5
On certificate of record of notice to pro-
ceed 5
On warrant of law-ofKcers for letters pa-
tent 5
On the sealing of letters patent 5
On specification 5
On the letters patent, ora duplicate thereof
before the expiration of the third year... 50
On the letters patent, or a duplicate thereof
before the expiration of the seventh
year 100 (>
On certificate of record of notice of ob-
jections 2
On certificate of every search and in-
spection 10
On certification of entry of assignment or
license 5
On certificate of assignment or license. ... 5
On application for disclaimer 5
On caveat against discliiimer 2
On office copies of documents, for every
ninety words 2
16 Vict. c. 5.
Patent Medicine.
Price not exceeding Is., 1 Jd. ; not ex. 2s. 6d., 3d. ;
not ex. 4s., 6d. ; not ex. 10s., Is.; not ex. 20s., 2s.
Plate, — Gold, per oz., 17s. ; Silver, Is. 6d.
Exemptions. — Watch-cases, rings, &c.
Precept of Clare Constat 5s.
Progressive Duty 5s.
Progressive Duty on Words.
Where an}' deed or instrument, of any description
whatever, chargeable with any stamp duty, to-
gether with any schedule, receipt, or other matter
put or endorsed or annexed, contains 2160 words,
or upwards, then for every entire quantity of 1080
words contained therein, over and above the first
1080 words, there shall be charged the further
progressive duty following, i.e. —
Where such deed or instrument shall be chargeable
with any ad valorem stamp duty not exceeding in