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

STAMP DUTIES.
Draft or Obder, after 10th October, 1853, for the payment of any sum of money
to th« 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 imposed 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 document or writing is, or is intended to be delivered or sent, shall
be entitled, or be intended to be entitled, 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 drafts or orders for the pay-
ment of money to the bearer on demand, drawn upon any banker or bankers now by
law exempt from stamp duty. 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.)
Note. — The duty on drafts or orders may be impressed on the paper, or an adhesive
stamp may be affixed. Where an adhesive stamp is used, the maker of the draft
to cancel the stamp by writing on it his name or initials. Penalty for omission,
£10. Penalty for removing adhesive stamps or using them a second time, or
doing any act to defraud of duty, £20. (16 and 17 Vict. c. 59, § 3, 4, and 5.)
Receiver of Money Pays Stamp.
POLICIES OF SEA INSURANCE.
S. D.
When the Premium shall not exceed 10s. per cent ,. 3
When it exceeds 10s. and shall not exceed 20s. " 6
" 20s. " 30s. " , 1
" 30s. " 40s. " 2
" 40$. " 50s. " 3
"■ 50s. , 4
BONDS PERSONAL.
Bond (personal) given for any certain sum of money not exceeding £50 ... Is. 3d.
Exceeding £50 and not exceeding 100 ... 2s. 6d.
" 100 " 150 ... 3s. 9d.
" 150 " „ 200 ... 5s. Od.
" 200 " 250 ... 6s. 3d.
" 250 " 300 ... 7s. 6d.
And where the same shall exceed £300, then for every £100, and also for any
fractional part of £100, 2s. fid.
Bond for the due execution of an office, and to account for money received in virtue
of such office, £1 15s.
PROTESTS.
Not amounting to £20 2s.
£20 and under 100 3s.
100 " 500 5s,
£500 or upwards, 10s.
And for every additional sheet, 5s.
DEBENTURES,..,. ,5s.
DECREE ARBITRAL.
When less than 2,160 words, £1 15s.