Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1860-1861

STAMP AND LEGACY DUTIES, &c.
Note. — The 13th and 14th Vict, c. 97, imposes a duty according to the number of words in deeds, by a
general rule applicable to all deeds where progressive duty is not expressly charged by the schedule to
the act. For the progressive duty on d deed when none is expressly charged under the instrument,
reference must be made to the head " Progressive Duty."
Admissiox as a Burgess or into any Corporation or
Companj' in anj* burgh in Scotland, in lieu of the
duties of £1 and £3 fonnerlj' payable, 5s.
A dmissions of other descriptions various ; as to which
see the schedule annexed to 55 Geo. III., c. 184.
See also License, below.
Admission to act as advocate, £50 : As writer to
the signet, solicitor, agent, attornej', or procurator
in any court, £25 : To act as agent in Supreme
Courts without indenture (in addition to the said
£25), £60. Do. in Inferior Courts without inden-
ture (in addition to the said £25), £30. To act
as notary-public, £20. To be fellow of the Col-
lege of Phj'sicians, £25 ; or license by do. to prac-
tise phj'sic, £15. To degree of Doctor of Medi-
cine, £10. To Ecclesiastical benefice, £2.
Affidavits. — For every sheet or piece of paper,
parchment, or vellum, on which the same shall be
written or printed, 2s. Gd. Affidavits authorized
to be made before Justices of Peace, exempted.
Agekkment, or Minute or Memorandum of Agree-
ment without a clause of registration (not charged
otherwise than under the head ' agreement' in the
schedule to the Act 55 Geo. III. c. 184, nor ex-
pressly exempted from dutj'), where the matter is
of the value of £20 or upwards, whether the same
is evidence of a contract, or obligatorj' upon the
parties from its being a written instrument, to-
gether with everj' schedule, receipt, &c., endorsed
or annexed, 2s. 6d. Progressive duty on words,
2s. 6d.
Exemptions. — Agreements for the hire of any la-
bourer, artificer, manufticturer, or menial servant.
Memorandum or agreement for or relating to the
sale of any goods, wares, or merchandize.
Agreements entered into in the United Kingdom
for or relating to the service in the colonies of any
person as an artificer, clerk, domestic servant,
handicraftsman, mechanic, gardener, servant in
husbandrj', or labourer. — 17 and 18 Vict. c. 83,
§21.
Agreements in compliance with or under the pro-
visions of the Merchant Seaman's Act. — 7 and 8
Vict. c. 112, or the Mercantile Marine Act, 13 and
14 Vict. c. 93.
Note. — Theagreement, if liable to one duty of 2s. 6d.
mav be stamped if brought to the Commissioners
at London, or their office at Edinburgh, or lodged
with the distributors of stamps in the country,
within fourteen days after being made. If after,
at London or Edinburgh, on a penalty of £10. —
7 and 8 Vict. c. 21, S 5.
Appraisements.
Amount not exceeding £50
Above £50 and not above 100
— 100 — 200
— 200 — 500
— 500 and upwards 1
Apprenticeship Indentures.
If the premium be under £30 £1
£
s.
d.

2
6

6


10


15

1


£400 and under £500. ..25
500 — GOO. ..30
600 — 800. ..40
800 — 1000.. .50
1000 or upwards 60
£30 and under £50.. .£2
50 — 100... 3
100 — 200... 6
20O — 300. ..12
300 — 400. ..20
If no premium, 2s. 6d.
Indentures of clerks or apprentices to writers to the
signet, solicitors or agents in the Supreme Courts
of Scotland, £60 ; in Inferior Courts, £30. See
Duplicate or Counterpart.
Exem. — Indentures of apprentices for sea service,
and poor children.
Award or Decreet-arbitral.
When less than 2100 words £1, 15s.
(Inland Bill) Draft or Order, after 10th Oc-
tober, 1853, for the payment of any sum of monej-
to the bearer, or to order, on demand, Id.
And the following instruments shall be deemed and
taken to be drafts or orders for the payment of
money within the intent and meaning of this act,
and of any act or acts relating to the stamp duties
on bills of exchange, drafts, or orders, and shall be
chargeable accordingly' with the stamp duties im-
posed by this act, or &ny such act or acts, viz. : —
All documents or writings usually termed letters of
credit, or whereby any person to whom any such
document or writing is or is intended to be de-
livered or sent, shall be entitled, or be intended
to be entitled, to have credit with, or in account
with, or to draw upon aiu' other person for, or to
receive from such other person anj' sum of money
therein mentioned.
Exemptions from the Duties on Drafts or Orders. —
All drafts or orders for the paj-ment of monej' to
the bearer on demand, drawn upon any banker or
bankers, exempt from stamp duty at the date of
the Act 17 & 18 Vict. c. 59. These are drafts on
bankers who shall reside or transact the business
of a banker within the distance of fifteen miles
of the places where such drafts or orders shall be
issued. They must specify the place where issued,
and bear date on or before the day on which they
are issued, and not direct the payment to be made