Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1868-1869

STAMP DUTIES.
stamped or otherwise, is chargeable, may be ob-
tained on the deed being presented, aud a fee of
lOs. paid. The duty or insufficient duty which
the Commissioners may assess, and the penalty, if
any, being paid, they stamp the deed with the duty
so paid, and thereupon, and also in case of the
deed being previously sufficiently stamped, impress
the deed with a particular stamp for the purpose.
The deed shall then be received in evidence, not-
withstanding any objection to it as insufficiently
stamped. The provision does not apply to bonds
or mortgages for unlimited amounts, nor to instru-
ments after being signed, prohibited from being
stamped. On the stamp duties assessed being
paid, and 40s. for costs being deposited, the opinion
of theCommissionersmaybe appealed against to the
Court of Exchequer in Scotland, if the deed has
been presented for the opinion of the Commissioners
at their office in Edinburgh ; to the Court of
Exchequer at Westminster, if the deed has beec
presented at London ; to the Court of Exchequer
in Ireland, if the deed has been presented in
Dublin. ( 13 and 14 Vict. c. 97, §§ 14, 15 ; 28 and
29 Vict. c. 9G, § 22). The Commissioners may
also adjudge on deeds not liable to any duty; and
if duty is assessed the party may appeal. (16 and
17 Vict. c. 59, § 13).
[Instruments are received for adjudication at the
Solicitor's Office, Inland Eevenus Office, Edin-
burgh, on the same conditions as to duty and pen-
alty as instruments to be stamped merely. The sum
of 10s. for the adjudication stamp is first to be paid
to the Cashier, No. 3, Lobby. Then the schedule
(the duty to be impressed not being inserted), the
instrument after execution, and a copy of it,
■Nvritten on foolscap paper, omitting the bounding
description of lands, &c., and having appended to
it a table giving the substance of the provisions,
particularly dates and .'sums, and a reference to the
page of the copy on which each commences, are to
be left at the Solicitor's Office, No. 5, on Mondays
and Wednesdays, between 10 and 12 o'clock.
Between 10 and 12 o'clock on Thursday following,
a person, who can give explanation, must call on
the chief clerk of the Solicitor's Department, No.
6 ; and he should be prepared to pay the proper
duty, and penalty, if any, to the Cashier, No. 3,
Lobby.]
DUPLICATES OE COUNTERPARTS.
Duplicates or counterparts of instruments requiring
to be impressed with the denoting stamp to render
tliem valid, may be lodged at the Solicitor's Office,
No. 5, Inland Revenue, Edinburgh, between 10
and 12 o'clock on JMondays and Wednesdays. A
transmission of them is made once a week to the
head office. The principal instrument, as well as
the duplicate, must be lodged, and both must
appear to be properly stamped, otherwise they will
not be transmitted.
IV. ASSESSED TAXES.
Armoeial Bearings. £ s. d.
Persons using armorial bearings, and
keeping a carriage taxed at the rate
of £3 10s. 2 12 9
Not keeping such carriage, - - 13 2
Carriages.
Carriage with 4 wheels, drawn by 2 or
more horses or mules, - - - 3 10
Do. drawn by 1 horse or mule, - - 2
Carriage with 4 wheels, each of less dia-
meter than thirty inches, and drawn
by 2 or more ponies or mules not ex-
ceeding 13 hands in height, - - 1 15
Do. drawn by 1 such pony or mule, - 1
Carriage with less than 4 wheels, drawn
by 2 or more horses or mules, - - 2
Do. drawn by 1 horse or mule, - - 15
Do. drawn by 1 pony or mule not ex-
ceeding 13 hands in height, - - 10
Carriages kept solely for being let to hire,
one-half the above duties respectively.
Carriage with 4 wheels, used by a com-
mon carrier chiefly for the carriage of
goods, - - - ... -268
Do. with less than 4 wheels, - - 1 6 8
Exemptions. — Licensed hackney and
stage carriages. Carriage kept for
being let to hire with a horse or horses
by a person licensed to let horses for
hire. Waggon, van, or cart used solely
in trade or husbandry', on which the
name, surname, and place of abode of
the owner is legibly painted, and which
on no occasion is used for anj' purpose
of pleasure, except for conveying the
owner or his family to or from church.
Dogs, for year ending 24th May, 1868 : —
For every dog, - - - -£070
Maximum charge for any number of
hounds, - - - - -23 20
Do. of greyhounds, - - - -550
Exemptions. — Any dog kept wholly for the care of
sheep or cattle, if not a greyhound, hound, pointer,
setting dog, spaniel, lurcher, or terrier ; also dogs
under six months old.
Haikpowder, Persons using, - - £1
Horses.
Horses exceeding the height of 13 hands,
for riding or drawing carriages charge-
able with duty, each, _ _ -
One used by a farmer ; and if only one
used by a bailiff, shepierd, herdsman,
clergyman, physician, surgeon, or apo
thecary, _ _ _
If not used for riding or drawing car-
riages chargeable with duty,
Pony or mule, not exceeding 13 hands,
for riding or drawing any carriage
cliargeable with duty, _ - _
And for every such pony or mule kept
for any other purpose, - _ -
Exemptions. — Horses used solely for the purposes
of husbandrj' or by market-gardeners in their
business, and mares kept solely for breeding.
Any horse used truly for the purpose of husbandry,
or of drawing any carriage not chargeable with
duty, or of carrying burdens in the course of the
owner's trade or occupation, and which may be
ridden to or from the place where the load or
burden is to be taken up or deposited, or for pro-
curing medical assistance, not chargeable as a
riding horse.
3 6
110
- 10 6
10 6
10 6
5