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

STAMP DUTIES.
17
Promissory Note for the payment of any sum of
money by instalments, or for the paj'ment of seve-
ral sums of money at different days or times, so
that the whole of the money to be paid shall be
detinite and certain, the same duty as on a pro-
missory note, payable otherwise than to the l)earer
on demand, for a sum equal to the -whole amount
of the money to be paid.
Bills of Lading 6d.
Bonds and other Securities.
Bond (personal) given for any certain sum of money
not exceeding s. d.
£50 1 3
Exceeding £50 and not exceeding £100 2 6
100 — 150 3 9
150 — 200 6
200 — 250 6 3
250 — ' 300 7 6
And where the same shall exceed £300, then for
every £100, and also for any fractional part of
£100, 2s. 6d.
Bond as security for moneys to he thereafter lent,
advanced, or paid, or which may become due on
account-current, together with any sum already
advanced or due, or without, as the case may be, —
"Where the money secured or to be ultimately re-
coverable shall be limited not to exceed a given
sum, — Tlie same duty as on a bond for such sum.
Where uncertain and without any Ihnit, — The same
as on a bond for a sum equal to the amount of the
penalty.
Where there is no penalty, the bond shall be avail-
able for sucii an amount only as the ad valorem
stamps will cover.
Personal Bond given as security for the transfer
or retransfer of any share in any of the Govern-
ment or Parliamentary Stocks or Funds, or of the
Banks of England or Ireland, or of the East India
Company, or of any other company or corporation, —
The same ad valorem duty as on a bond for a sum
of money equal to the value of the stock or fund
secured, according to the average price at the date
of the bond, or on either of the ten days preced-
ing: or the latest day preceding on which there
shall have been a known sale.
Personal Bond given as security for the payment
of any sum of money, or for the transfer or retrans-
fer of stock secured also by a wadset, or other in-
strument paying duty as a wadset, or for the per-
formance of covenants contained in such instru-
ment, or for both those purposes, provided such
other instrument bear even date with, and be re-
ferred to in such bond —
Where the sum of money or the value of the stock
secured shall not exceed £SO0, — The same ad
valorem duty as on a mortgage or wadset for
securing the like amount or value.
Exceeding £800, £1.
■ Personal or Heritable Bond given as an addi-
tional or farther security for the payment of any
sum of money, or for the transfer or retransfer of
any share in any of these stocks previously secured
by a bond or other security therein referred to,
which has paid the proper ad valorem duty on
bonds at the date thereof, —
Where the sum or the value of the stock shall not
exceed £1400, — The same ad valorem duty as on
a bond or mortgage for securing the like sum or
value.
Where said sum shall exceed £1400, £1 15s.
Bond — Transfer or Assignment, disposition or
assignation of any suih bond as aforesaid, and
which has paid the proper ad valorem duty on
bonds —
Where the principal money or stock secured by the
bond shall not exceed in whole £1400, — The
same duty as on a bond for the total amount or
value.
And in every other case such transfer, assignment,
disposition, or assignation shall be chargeable
with the duty of £1, 15s.
Personal or Heritable Bond given as the only
or principal security for payment of any annuity
upon the original creation and sale thereof, — The
same ad valorem duty as on a conveyance upon
sale in consideration of the sum or value given or
agreed for the purchase. — See Duties on Con-
veyances.
Personal Bond given as a collateral or auxiliary
security for the payment of any annuity upon the
original creation and sale, where granted or con-
veyed or secured by any other deed or instrument,
paying the ad valorem fluty of conveyances upon
the sale of any property —
Where such ad valorem duty shall not exceed 20s.
such bond shall be chargeable with a stamp duty
of equal amount therewith.
And where such exceeds 20s., £1.
Personal or Heritable Bond given as a se-
curity for the payment of any annuity [except
upon the original creation and sale), or of any
sum or sums of money at stated periods (not be-
ing interest or rent upon a lease), for any definite
and certain term, so that the total amount to be
paid can be previously ascertained, — The same ad
valorem duty as on a bond of the like nature for
the payment of a sum of money equal to such
total amount.
Personal or Heritable Bond given as a se-
curity for paj'inent of any annuity {except as
aforesaid), or of any nionej' at stated periods
{not being interest nor rent upon lease), for the
term of life or any other indefinite period, so that
the whole cannot be previously ascertained, —
Where the annuity or sum secured shall not exceed
£50 per annum, £1.
Exceeding £50 and not exceeding £100 per an-
num, £2.
And where exceeding £100 per annum, then for
every £100, and also for any fractional part of
£100 per annum, £2.
But where there shall be both a personal and heri-
table bond in separate deeds of the same date for
securhig any such annuity, &c., and the ad valo-
rem dutj' above charged amounts to £2 or up-
wards, the heritable bond only to be charged with
ad valorem duty, and the personal bond to be
charged only with a duty of £1.
Bond of any kind or description given for any
other purpose than as aforesaid, — The duty
chargeable by any Act in force at passing 13th
and 14th Vict., c. 97.
But no such bond shall be charged with any greater
amount of stamp duty than the ad valorem duty
before charged upon a bond given for the pay-