Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1872-1873

20
STAMP DUTIES.
(3. Of any other kind whatsoever, not hereinbefore
described, - - - - - - 10s.
[Lease or Tack, Agreement for, or with respect to
the letting of lands, &c., for term not exceeding
35 years, liable to lease duty. — § 96 (4). Subse-
quent lease to be charged with duty of 6d. — •
§ 96 (2).J
Letter of Allotment, or Letter of Renun-
ciation, or any other document having the effect
of a letter of allotment :
(1.) Of any share of any company or proposed
company, ------ Id.
(2.) In respect of any loan raised, or proposed to
be raised, by any company or proposed company,
or by any municipal body or corporation, - Id.
(3.) Issued or delivered in the United Kingdom, of
any share of any foreign or colonial company or
proposed company, or in respect of any loan raised
or proposed to be raised by or on behalf of any
foreign or colonial state, government, municipal
body, corporation, or company, - - Id.
And Scrip Certificate, Scrip, or other document :
(1.) Entitling any person to become the proprietor
of any share of any company or proposed com-
. pany, ------- Id.
(2.) Issued or delivered in the United Kingdom,
and entitling any person to become the proprietor
of any share of any foreign or colonial company |
or proposed company, - - - - Id.
(3.) Denoting, or intending to denote, the right of
any person as a subscriber in respect of any loan
raised, or proposed to be raised, by any company
or proposed company, or by any municipal body
or corporation, _ - _ _ _ Id.
(4.) Issued or delivered in the United Kingdom, and
denoting, or intended to denote, the right of any
person as a subscriber, in respect of any loan
raised, or proposed to be raised, by or on behalf of
any foreign or colonial state, government, muni-
cipal body, corporation, or company, - - Id.
Letter or Power of Attorney, or Commission,
Factory, Mandate, or other instrument in the
nature thereof:
(1.) For the sole purpose of appointing or authoriz-
ing any one person to vote as a proxy at any one
meeting at which votes may be given by proxy,
whetherthenumberof personsnamediu such instru-
ments be one or more, - - - - Id
(2.) By any petty officer, seaman, marine, or soldier
serving as a marine, or by the executors or ad-
ministrators of any such person, for receiving
prize-money or wages, - - - - Is
(3.) For receipt of dividends or interest of any stock:
Where made for the receipt of one payment only, Is.
In any other case, - - - - - 6s.
(4.) For the receipt of any sum of money, or any
bill of exchange or promissory note, for any sum
of money not exceeding £20, or any periodical
payments not exceeding the annual sum of £10
(not being hereinbefore charged), - - 5s.
(5.) For the sale, transfer, or acceptance of any of
the Government or Parliamentary stocks or funds:
"Where the value of such stocks or funds does not
exceed £20, - - - _ _ 5a.
In any other case, - - - _ _ lOs.
(6.) Of any kind whatsoevernotbeforedescribed, 10s.
Exemptions.— (1.) Letter or power of attorney for
the receipt of dividends of any definite and certain
share of the Government or Parliamentary stocks
or funds producing a yearly dividend of less than
£3. (2.) Letter or power of attorney or proxy
filed in the court of Probate in England or Ire-
land, or in any ecclesiastical court. (3.) Letter or
power of attorney for voting on any election of
directors of the East India Company.
Heritors' mandates to vote and act at parochial
boards are exempt. (8 and 9 Vict. c. 83, § 22.)
Voting Paper. — Any instrument for the purpose of
voting by any person entitled to vote at any
meeting, ------ Id.
Letters of Marque and Reprisal, - £5.
Letters Patent. See Grant.
Letters of Reversion in Scotland. See Mort-
gage, &c., and § 105, which defines " Mortgage."
Licenses, Attorneys'. See Certificate. Annual
license to bankers issuing notes, £30 (55 Geo.
III. c. 184); superintendents of private lunatic
asylums (20 and 21 Vict. c. 71, § 28), for
periods not exceeding thirteen months, - 10s.
License under the seal of any archbishop, bishop,
chancellor, or other ordinary, or by any ecclesias-
tical court in England or Ireland, or by any pres-
bytery or other ecclesiastical power in Scotland,
(1,2, 3, and 4.) Applicable to England and Ireland.
(5.) For any other purpose (except a license to hold
a perpetual curacy), _ _ _ _ £•>.
Exemptions. — (1 and 2.) Applicable to England
and Ireland. (3.) License for the purpose of
authorizing or enabling any person to preach or
exercise any other spiritual function, not being a
license to hold the office of lecturer, reader, or
chaplain, and there being no salary or emolument
for or attached to the exercise of the function for
which such license is granted.
License to use surname or arms. See Grant.
[Mandate. See Letter op Attorney, § 104. j
Marriage Contract. See Settlement.
Mortgage, Bond, Debenture, Covenant, War-
rant of Attorney to confess and enter up
judgment, and Foreign Security of any kind :
(1.) Being the only, or principal, or primary
security for —
The payment or repayment of money not exceed-
ing
s. d.
£25

8
Exceeding 25 and not
exceeding
50
1
3
50
100
2
6
100
150
3
9
150
200
5

200
250
6
3
250
300
7
6
300, for
every £100,
and
also for
any fractional
part
of £100,
of such amount,
-
-
-
2
6
(2.) Being a collateral, auxiliary, or additional, or
substituted security, or by way of further assist-
ance for the above-mentioned purpose, where the
principal or primary security is duly stamped, —
for every £100, and also for any fractional part
of £100, of the amount secured, - - 6d.
(3.) Transfer, Assignment, Disposition, or
Assignation of anj- mortgage, bond, debenture,
covenant, or foreign security, or of any money or
stock secured by any such instrument, or by any