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

STAMP DUTIES.
19
Vict., c. 97, the value thereof shall be ascertained
as in such Act is in that behalf provided ; and
•\\here any such annuity, rent-charge, or other
payment aforesaid, shall be made, subject to re-
demption or purchase, or repurchase or discon-
tinuance, upon payment or satisfaction of any
money or value to be ascertained or calculated in
manner provided in the said deed or instrument,
the amount of such money or value shall, for the
purpose of charging the said ad valorem duty, be
ascertained or calculated, as in such deed or in-
strument shall be so provided. 16 and 17 Vict,
c. 59, § 11.
Copies or Extracts from the public register, or
from books of any court of record, 2s. 6d. And
where the same shall contain more than GOO
words, any less quantity of words over and above
the first 600 words, or above any second, third, or
other full quantity of 600 words, a further duty
of 2s. 6d.
Copy attested of any agreement or deed for the
security or use of a person not heing a party or
taking benejit under it, Is.
Progressive duty for every 720 words. Is.
Copy attested of a will, testament, or codicil, or of
a confirmation of a testament, testamentary or
dative, same duty as above.
Copyright of Designs, Certificate of, £5.
Covenant. — Any deed containing a covenant for
the payment or repayment of any sum, or for the
transfer or retransfer of stock, in any case where a
mortgage, if made for the like purpose, would be
chargeable under this schedule with any ad valo-
rem duty exceeding in amount £1, 15s. ; or for the
payment of any annuity, or any sums at stated
periods, in anj' case where a bond for the like
purpose would be chargeable with any such duty,
the same ad valorem duty as on a bond respec-
tively for the like purpose.
When it is an additional security to a properly
stamped bond referred to in it, the ad valorem
duty here charged not payable.
Exemption. — Any covenant contained in a deed
chargeable under Mortgages or Settlement.
Debentures, or Certificate for receiving back
duties of Customs or Excise on goods exported
after the 10th October, 1853.
Where the drawback to be received shall
not exceed £10 Is. Od.
W^here the same shall exceed £10, and not
exceed £50 2s. 6d.
And where the same shall exceed £50 5s. Od.
16 and 17 Vict. c. 59.
Deed not otherwise charged £1 15s.
Deputation of a Gamekeeper £1 15s.
Disentail, Instrument of £1 15s.
Duplicate, or Counterpart of any deed or in-
strument, of any description whatever, chargeable
with any stamp duty, under any act or acts in
force.
Where such stamp duty (exclusive of progressive
duty) shall not amount to the sum of 5s., the same
duty as chargeable on the original deed or instru-
ment, including the progressive duty thereon (il
any).
And where the same (exclusive as aforesaid)
amounts to the sum of 5s. or upwards, 58
And where in the latter case any such deed or in-
strument, together with any schedule, receipt, or
other matter, put or endorsed thereon, or annexed
thereto, contains 2160 words, or upwards, for
every entire quantity of 1080 words contained
therein above the first 1080 words, the progressive
duty of 2s. 6d.
In such latter case the duplicate or counterpart is
not available unless stamped with a particular
stamp for denoting the payment of the full stamp
duty on the original deed or instrument, which
shall be impressed upon such, on the same being
prodviced, together with the original deed or in-
strument, and on the whole being duly executed
and stamped in all other re-|;ects. Duplicates to
have denoting stamp impressed, are received by
the Solicitor of Inland Revenue, Edinburgh. See
afterwards.
Insurance Policies.
LIFE.
Where the sum insured shall not exceed £500,
Then for every £50, and any fractional
part of £50 £0 6
Where it sliall exceed £500, and shall
not exceed £1000,
Then for every £100, and any fractional
part of £100"., 10
Where it shall exceed £1000,
Then for every £1000, and any fractional
partof£10o"o 10
16 and 17 Vict. c. 59.
FIRE.
Dutj' on each policy £0 1
Besides os. per cent, per annum on every insur-
ance made or renewed.
Exemptions. — Public- hospitals ; also agricultural
produce, farming stock, and implements of hus-
bandry, provided the insurance shall be effected by
a separate and distinct policy.
SEA.
Policy of insurance upon any voyage whatever, for
every £100, or fractional part of £100, charged
according to the rates of premium on the sums
insured, viz. : —
s. d.
Not exceeding 10s. per cent 3
Exceeding 10s. and not exceeding 20s 6
— 20s. — 3(Js 1
— 80s. — 40s 2
— 40s. — 60s 3
Exceeding 50s. per cent 4
But if the separate interests of two or more distinct
persons shall be insured b}' one policj' or instru-
ment, then the said respective duties, as the case
may require, shall be charged thereon, in respect
of each and every fractional part of £100, as well
as in respect of every full sum of £100, which
shall be thejeby insured upon any separate and
distinct interest.
Policy of insurance, for every £100, or fractional
part of £100, insured for any certain term or
period of time : — s. d.
Not exceeding six calendar months 2 6
Exceeding six calendar months 4
Policy of mutual insurance upon any voyage
whatever, and not for a period of time, for
ever}' £100, or fractional part of £100,
thereby insured to any person or persons... 2 6