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STAMP DUTIES.
LEASES OR TACKS.
Lease or tack of any lands or heritable subjects at a yearly rent, without any sum
of money by way of premium or grassum : —
Where the yearly rent shall
not exceed
£5 and not exceeding
10 "
15
£5 0s. 6d.
10 Is. Od.
15 Is. 6d.
20 2s. Od.
£20 and not exceeding
25 "
50 "
57 "
£25 2s. 6d.
50 5s. Od.
75 7s. 6d.
100 10s. Od.
And where the same exceeds £100, then for every £50, and fractional part of
£50, 5s.
SUCCESSION DUTIES.— INVENTORIES.
Testate.
Intestate.
Amount of Deceased's
Duty.
Amount of Deceased's
Duty.
Personal Estate.
Personal Estate.
Above
Under
Above
Under
£20
£100
10s.
£20
£50
10s.
100
200
£2
50
100
£1
200
300
5
100
200
3
300
450
8
200
300
8
450
600
11
300
450
11
600
800
15
450
600
15
800
1,000
22
600
800
22
1,000
1,500
30
800
1,000
30
1,500
2,000
40
1,000
1,500
45
2,000
3,000
50
1,500
2,000
60
3,000
4,000
60
2,000
3,000
75
4,000
5,000
80
3,000
4,000
90
5,000
6,000
100
4,000
5,000
120
6,000
7,000
120
5,000
6,000
150
7,000
8,000
140
6,000
7,000
180
8,000
9,000
160
7,000
8,000
210
9,000
10,000
180
8,000
9,000
240
10,000
12,000
200
9,000
10,000
270
12,000
14,000
220
10.000
12,000
300
14,000
16,000
250
12,000
14,000
330
16,000
18,000
280
14,000
16,000
375
18,000
20,000
310
16,000
18,000
420
20,000
25,000
350
18,000
20,000
465
25,000
30,000
400
20,000
25,000
525
30,000
35,000
450
25,000
30,000
600
35,000
40,000
525
30,000
35,000
675
40,000
45,000
600
35,000
40,000
785
45,000
50,000
675
40,000
45,000
900
Incn
asing progre
ssively to
£1,000,0(
)0
The inventory duty is paid on the whole succession without deduction of debts ,
but the Act 5 and 6 Vic, c. 79, § 23, provides for a return being given on proof of
the constitution and payment of the debts. This repayment must be claimed within
three years ; but the time will be prolonged on application to the Board of Inland
Revenue.
LEASES OR TACKS.
Lease or tack of any lands or heritable subjects at a yearly rent, without any sum
of money by way of premium or grassum : —
Where the yearly rent shall
not exceed
£5 and not exceeding
10 "
15
£5 0s. 6d.
10 Is. Od.
15 Is. 6d.
20 2s. Od.
£20 and not exceeding
25 "
50 "
57 "
£25 2s. 6d.
50 5s. Od.
75 7s. 6d.
100 10s. Od.
And where the same exceeds £100, then for every £50, and fractional part of
£50, 5s.
SUCCESSION DUTIES.— INVENTORIES.
Testate.
Intestate.
Amount of Deceased's
Duty.
Amount of Deceased's
Duty.
Personal Estate.
Personal Estate.
Above
Under
Above
Under
£20
£100
10s.
£20
£50
10s.
100
200
£2
50
100
£1
200
300
5
100
200
3
300
450
8
200
300
8
450
600
11
300
450
11
600
800
15
450
600
15
800
1,000
22
600
800
22
1,000
1,500
30
800
1,000
30
1,500
2,000
40
1,000
1,500
45
2,000
3,000
50
1,500
2,000
60
3,000
4,000
60
2,000
3,000
75
4,000
5,000
80
3,000
4,000
90
5,000
6,000
100
4,000
5,000
120
6,000
7,000
120
5,000
6,000
150
7,000
8,000
140
6,000
7,000
180
8,000
9,000
160
7,000
8,000
210
9,000
10,000
180
8,000
9,000
240
10,000
12,000
200
9,000
10,000
270
12,000
14,000
220
10.000
12,000
300
14,000
16,000
250
12,000
14,000
330
16,000
18,000
280
14,000
16,000
375
18,000
20,000
310
16,000
18,000
420
20,000
25,000
350
18,000
20,000
465
25,000
30,000
400
20,000
25,000
525
30,000
35,000
450
25,000
30,000
600
35,000
40,000
525
30,000
35,000
675
40,000
45,000
600
35,000
40,000
785
45,000
50,000
675
40,000
45,000
900
Incn
asing progre
ssively to
£1,000,0(
)0
The inventory duty is paid on the whole succession without deduction of debts ,
but the Act 5 and 6 Vic, c. 79, § 23, provides for a return being given on proof of
the constitution and payment of the debts. This repayment must be claimed within
three years ; but the time will be prolonged on application to the Board of Inland
Revenue.
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Scottish Post Office Directories > Towns > Glasgow > Post-Office annual Glasgow directory > 1853-1854 > (24) |
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Permanent URL | https://digital.nls.uk/84108660 |
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Description | Directories of individual Scottish towns and their suburbs. |
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Description | Around 700 Scottish directories published annually by the Post Office or private publishers between 1773 and 1911. Most of Scotland covered, with a focus on Edinburgh, Glasgow, Dundee and Aberdeen. Most volumes include a general directory (A-Z by surname), street directory (A-Z by street) and trade directory (A-Z by trade). |
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