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

18
STAMP DUTIES.
ment of a definite and certain sum of money of
the same amount as the penalty of such bond.
Bond or Relief to a cautioner or surety, £1, 15s.
Bond for the due execution of an office, and to
account for money received by virtue of such
office, £1, 16s.
Bond given for, or in respect of, duties of customs
or excise, or for preventing frauds or evasions
thereof, or for any other matter relating thereto
— relanding of plate — registering of British ves-
sels, — 5s.
Hkritable or Personal Bond, of any kind
whatever, not otherwise charged nor expressly
exempted from all stamp duty, £1, 15s.
Note. — The above provision, that the dut}'' shall
not exceed the ad valorem duty on a sum the
same amouct as the penalty in the bond, applies
to the four preceding entries.
Charter, Disposition, or Contract (after 10th
October, 1854), containing the first original con-
stitution (A feu and ground-annual rights in Scot-
land (not being a lease or tack for j-ears), in con-
sideration of an annual sum payable in perpetuitj',
or for any indefinite period, whether fee farm or
other rent, feu-duty, ground-annual, or other-
wise: —
Where annual sum shall not exceed
Exc. £o not exc.
10
15
20
25
50
75
£5
10
15
20
25
60
75
100
£0 6
12
18
1 4
And so on for every £50, Hnd also
for any fractional part of £50, 3
17 and 18 Vict. c. 83.
Charter of resignation, confirmation, novodamus,
upon apprising, or decreet of jurisdiction or sale, of
heritable subjects holden of a subject superior, 5s.
Progressive duty of 6s.
Charter-party, 5s.
Cojiposition-deed with Creditors, £1, 15s.
Conveyances.
Conveyance, whether grant, disposition, assign-
ment, transfer, renunciation, or of any other kind
whatsoever, upon the sale of any lands, tenements,
rents, annuities, or other property, heritable or
moveable, or of any right, title, interest, or claim
in, to, out of, or upon, any such, that is, for the
principal or only deed, instrument, or writing,
whereby the lands or other things sold are granted,
assigned, transferred, renounced, or otherwise con-
veyed to or vested in the purchaser, or any other
person, by his direction —
Where the purchase or consideration monej- ex-
pressed shall not exceed
j£25
£0 2
6
Esc. £25 not exc.
60
o

50
75
7
6
75
100
10

100
125
12
6
125
150
15

150
175
17
6
175
200
1

200
225
1 2
6
225
250
1 5

250
275
1 7
6
Exc. £275
not exc.
£300
£1 10

300
350
1 15

350
400
2

400
450
2 5

450
500
2 10

500
550
2 15

550
600
3

And where the purchase and consideration money
shall exceed £G00, then for everj- £100, and also
for any fractional part of £100 ; 10s.
It is directed that the purchase money or considera-
tion shall be truli/ expressed and set forth in words
at length in or upon every deed or instrument of
convej^ance ; and where such consideration shall
consist either wholly or in part of any stock or
securitj', the value thereof respectively, to be as-
certained as after mentioned, shall also be truly
set forth as aforesaid in or upon everj' such deed
or instrument ; and such value shall be deemed to
be the purchase or consideration money, or part
thereof, as the case may be, in respect whereof the
ad valorem duty shall be charged.
And where the consideration or any part of the con-
sideration shall be stoch in the public funds, or
any government debenture or stock of the banks
of England or Ireland, or any debenture or stock
of any corporation, company, societ}', or persons
or person, payable only at the will of the debtor, the
duty shall be calculated (taking the same respec-
tivelj-, whether constituting the whole or a part
only of such consideration) according to the ave-
rage selling price thereof respectively on the day
or on either of the ten davs preceding the date of
the deed or instrument of convej'ance, or if no sale
shall have taken place within such ten days, then
according to the average selling price thereof on
the daj- of the last preceding sale, and if such con-
sideration or part thereof, shall be a mortgage,
bond, or debenture, the amount whereof shall be
recoverable b}' the holder, or any other security
whatsoever, whether payable in money or other-
wise, such calculation shall be made according to
the sum due thereon for both principal and in-
terest.
In any case where property shall be sold and con-
veyed in consideration of any rent-charge or an-
nuity, or any annual or periodical paj'ment to be
made permanently or for any indefinite period, so
that the total amount of the monej^ to be paid for
such propertj' cannot be previously ascertained,
which rent-charge, annuitj', or other payment,
shall be made, subject to redemption or purchase
upon terms and conditions specified in the deed or
instrument, whereby the property sold shall be
convej'ed to, or vested in, the purchaser, or any
person by his direction, the money or the con-
sideration mentioned in the said deed or instru-
ment as that on payment or transfer, delivery, or
satisfaction, of which the said rent-charge, an-
nuity, or other payment, shall be redeemed or
purchased, or repurchased, or shall cease to be
payable, shall be deemed to be the purchase
money or consideration, on the sale of the said
propert}' so sold and convej'ed, and in respect of
which last-mentioned purchase money or con-
sideration, the ad valorem duty shall be charge-
able; and where any such last- mentioned consi-
deration shall consist wholly, or in part, of any
stock or security mentioned in the Act 13 and 1 4