Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1863-1864

16
STAMP DUTIES.
Apprenticeship Indentures.
If the premium be under £30 £1
£400andunder£500..25
600 " 600.. 30
600 " 800..40
800 " 10U0..50
lOUO or upwards, 60
£30 and under £50... £2
50 " 100... 3
100 " 200... 6
200 " 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
Ddplicate or Counterpart.
Exem. — Indentures of apprentices for sea-service,
and poor children.
Assignation of an unrecorded conveyance (21 and
22 Vict. c. 76, § 13, and Sch. I, Nos. 1 and 2 ;
28 and 2-t Vict. c. 143, § 9 and 10, and Sch. F,
Nos. 1 and 2), whether separate from or written
upon the " conveyance."
If upon the sale of anj' property. See Conveyance.
If of any heritable bonds, &c. See Mortgage.
If of any property, for a gratuitous or other con-
sideration, not inferring the payment of any specific
duty, £1 15s.
Association, Memorandum of. See Deed.
Award ok Decreet- Arbitral (after 28th August,
1860).
Where the amount or value of the matter in dispute
shall not exceed £50 £0 2 6
Exceed. £50 and not exceed £100.. .0 5
" 100 " 200. ..0 10
" 200 " 500. ..0 15
« 500 " 750...1
" 750 " 1000. ..1 5
" 1000 and also in all other cases
not provided for 1 15
23 and 24 Vict. c. 111.
(Inland Bill) Draft or Order, after 10th October,
1853, for the payment of any sum of money 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 any such act or acts, viz. : —
All documents or writings usually termed letters of
credit, or whereby any person to whom any such
documentor writing is oris intended to be delivered
or sent, shall be entitled, or be intended to be en-
titled, to have credit with, or in account with, or
to draw upon any other person for, or to receive
from such other person any sum of money therein
mentioned.
Exemptions from the Duties on Drafts or Orders. —
All letters of credit, whether in sets or not, sent by
persons in the United Kingdom to persons abroad,
authorizing drafts on the United Kingdom. — 16
and 17 Vict. c. 59.
Draft or Order, after 24:th May, 1858, for the
payment of any sum of money to the bearer on
demand, which being drawn -.ipon any banker
within 15 miles of the place where such draft or
order is issued, was formerly exempt from stamp
duty (21 Vict. c. 59) Id.
All bills, drafts, or orders for the payment by any
banker or person acting as a banker of any
sum of money, though not made payable to the
bearer or to order, and whether delivered to the
payee or not ; and all writings or documents, en-
titling or intended to entitle any person whatever
to the payment from or by any banker, or person
acting as a banker, of any sum of money, whether
the person to whom payment is to be made shall
be named or designated therein or not, or whether
the same shall be delivered to him or not, shall
respectively be deemed to be bills, drafts, or orders
for the pav'ment of money chargeable with stamp
duty, as if the same had been made payable to
bearer or to order. Provided always, that any one
document or writing, although directing the pay-
ment of several sums of money to different persons,
shall be chargeable with stamp duty as one order
only. 23 Vict. c. 15.
Draft or order, writing or document, for the pay-
ment, or for entitling any person to the payment,
by or through anj' banker, of any sum of money,
sent or delivered to the banker and not to the per-
son to whom payment is to be made, or any person
on his behalf, to be held not to have been and not
to be chargeable with any higher stamp duty than
one penny, although payable at any time afterdate.
Duty may be denoted by adhesive stamp, to be
cancelled as in the case of a draft on demand. 23
and 24 Vict. c. 111,§ 17.
Exemptions. — Any drafr, or order drawn by any
banker upon any other banker, not payable to
bearer or to order, and used solely for the purpose
of settling or clearing any account between such
bankers.
Any letter written by a banker to any other banker,
directing the payment of any sum of money, the
same not being payable to bearer or to order, and
such letter not being sent or delivered to the per-
son to whom payment is to be made, or to any
person on his behalf; and all warrants or orders
for the payment of any annuity granted by the
Commissioners for the Reduction of the National
Debt, or for the payment of any dividend or interest
on any share in the government or parliamentary
stocks or funds ; and all drafts or orders drawn by
the Accountant General of the Court of Chancery
in England or Ireland, shall be exempt from all
stamp duty. 23 Vict. c. 15.
Note. — The Act, 17 and 18 Vict. c. 83, § 9,— refer-
ring to the English Act, 17 Geo. III. c. 30, and
the Acts continuing the same, which make bills,
&c., above 20s. and under £5, if not drawn in a
particular way, invalid, and those below 203., abso-
lutely invalid, and not to the Scotch Act to the
like effect, 8 and 9 Vict. c. 38, § 16 and 17,—
provided that the said Act and the continuing Acts
should be repealed, in so far as regards drafts on
bankers for money held for the use of the drawer.
And the Act 23 and 24 Vict. c. Ill, § 19, now
provides generally, without special reference to
either the English or Scotch Acts, that drafts on
a banker who shall bona fide hold money to or for
the use of the party, payable to bearer or order on
demand, of any sum less tlian 20s. shall be lawful.
Do both the above provisions apply to Scotland,
or only the latter? The Act 8 and 9 Vict. c. 38,
§ 20, provides that that Act shall not prohibit
draft on a person's own banker for the payment of
money to the use of such person.
N.B. — The duty of one penny on drafts or orders
may be impressed on the paper, or an adhesive