Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1854-1855

STAMP DUTIES.
BILLS, PROMISSORY NOTES, &c.
Not exceeding
on demand or aftbr date.. 2 Months' date,.
or 60 Days' sight.
For £2 and not above £5 5 £0 1
Above 5 5 0" 20 016
Above 20 " 30 2
Above 30 0" 50 O 026
Above 50 " 100 3 6
Above 100 0" 200 046
Above 200 0" 300 050
Above 300 0" 500 060
Above 500 0" 1000 086
Above 1000 0" 2000 12 6
Above 2000 0" 3000 .0 15
Above 3000 15
Exceeding
2 Months' date,
or 60 Days' sight*
.. £0 16
2
2 6
3 6
4
5
6
8 6
12 6
15
15
1 10
FOREIGN BILLS OF EXCHANGE.
For any sura not above £100 ... 1 6
Above £100 " 200 ... 3
Above 200 " 500 ... 4
Above 500 " 1000 ... 5
Above £1000 not above £2000... 7 6
Above 2000 " 3000... 10
Above 3000 15
Every Bill of each set Pays.
Foreign Bills of Exchange, or Bills of Exchange, drawn in, but payable out of
Great Britain, if drawn singly, and not in set, are subject to the same duty as an
Inland Bill of the same amount and tenor.
RECEIPTS.
Receipts for money amounting to £2 or upwards, Id.
The following provisions as to what shall be deemed a receipt, and the exemptions
from receipt duty by 55 Geo. III. c. 184, are still in force.
Any note, memorandum, or writing whatever, given upon the payment of money,
whether signed or not, shall be a receipt if it shall import or signify that any sum of
money, debt, or demand, or any part thereof amounting to £2 or upwards, has been
paid or settled ; and like documents given upon payment by bills, drafts, promissory
notes, or other securities for money, are also receipts.
Among the exemptions from receipt duty are —
Receipts written on promissory notes, bills, drafts, or orders for the payment of
money, duly stamped.
Letters by the general post acknowledging the safe arrival of any bills of exchange,
promissory notes, or other securities for money. This will of course include acknow-
ledgment by the general post of post-office orders, and drafts or orders now used
instead of letters of credit ; but according to the views of the board of Inland Revenue,
the letters must not go beyond the acknowledgment of the safe arrival of bill, &c.
If bills, &c, are said to be received in payment of a particular account or debt, or the
amount placed to the credit of the remitter — if, in short, the appropriation is mentioned,
the letters will not be exempted.
Receipts written on any bond, mortgage, or other security, or any conveyance,
deed, or instrument whatever, duly stamped, acknowledging the receipt of the consider-
ation money therein expressed, or the receipt of any principal money, interest, or
annuity thereby secured.
Note. — Stamps may be impressed or affixed. Where adhesive stamps are affixed,
the granter is required to cancel the stamps by writing his name or initials on them.
Penalty for omission, £10. Penalty for removing adhesive stamps, or using them
a second time, or doing any fraudulent act to defraud of duty, £20. (16 and 17
Vict. c. 59, § 3, 4 t and 5.)