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STAMP AND LEGACY DUTIES, &c.
Note. — The 13th and 14th Vict. c. 97, imposes a duty according to the number of
words in deeds, by a general rule applicable to all deeds where progressive duty is
not expressly charged by the schedule to that act. For the progressive duty on
a deed when none'is expressly charged under the instrument, reference must be
made to the head " Progressive Duty."
Admission as a Burgess or into any Cor-
poration or Company in any burgh in
Scotland, in lieu of the duties of £1
and £3 formerly payable, 5s.
Admissions of other descriptions various ;
as to which see tbe schedule annexed
to 55 Geo. III., c. 184. See also Li-
cense, below.
Admission to act as advocate, £50 : As
writer to the signet, solicitor, agent,
attorney, or procurator in any court,
£25 : To act as agent in Supreme
Courts without indenture (in addition
to the said £25), £60. Do. in Inferior
Courts without indenture (in addition
to the said £25), £30. To act as
notary-public, £20. To be fellow of
College of Physicians, £25 ; or license
by do. to practise physic, £15. To
degree of Doctor of Medicine, £10.
To ecclesiastical benefice, £2.
Affidavits. — For every sheet or piece
of paper, parchment, or vellum, on
which the same shall be written or
printed, 2s. 6d« Affidavits authorized
to be made before Justices of Peace,
exempted.
Agreement, or Minute or Memoran-
dum of Agreement without a clause of
registration (not charged otherwise
than under the head 'agreement' in the
schedule to the Act 55 Geo. III. c. 184,
nor expressly exempted from duty),
where the matter is of the value of £20
or upwards, whether the same is evi-
dence of a contract, or obligatory upon
the parties from its being a written
instrument, together with every sche-
dule, receipt, &e., endorsed or annexed,
2s. Gd. Progressive duty on words,
2s. 6d.
Exemptions. — Agreements for the hire
of any labourer, artificer, manufac-
turer, or menial servant.
Memorandum or agreement for or re-
lating to the sale of any goods, wares,
or merchandize.
Agreements entered into in the United
Kingdom for or relating to the service
in the colonies of any person as an
artificer, clerk, domestic servant, han-
dicraftsman, mechanic, gardener, ser-
vant in husbandry, or labourer, 17 and
18 Vict. c. 83, §21.
Agreements in compliance with or under
the provisions of the Merchant Sea-
man's Act, 7 and 8 Vict. c. 112, or
the Mercantile Marine Act, 13 and
14 Vict. c. 93.
Note. — The agreement, if liable to one
duty of 2s. Gd., may be stamped if
brought to the Commissioners at
London, or their office at Edinburgh,
or lodged, with the distributors of
stamps in the country, within fourteen
days after being made. If after, at
London or Edinburgh, on a. penalty of
£10. 7 and 8 Vict. c. 21, § 5.
Appraisements. £ s. d.
Amount not exceeding £50... 2 G
Above £50 & not above 100...0 5
100 ... 200. ..0 10
200 ... 500. ..0 15
500 and upwards... 1
Apprenticeship Indentures.
If the premium be under £30 £1
£30 u £50...£2|£400 & £500.. .25
50 -§ 100... 3 500 t 600.. .30
100 § 200... 6 600 s 800. ..40
200 tj 300. ..12 800 g 1000. ..50
300 § 400...20|1000 %rupw...60
If no premium, 2s. 6d.
Indentures of clerks or apprentices to
writers to the signet, solicitors or agents
in the Supreme Courts of Scotland,
£60; in Inferior Courts, £30. See
Duplicate or Counterpart.
Exem. — Indentures of apprentices for
sea service, and poor children.
Award or Decrket-arbitual.
When less than 21 GO words ...£1. 15s.
(Inland Bill) Draft or Order, after
10th October, 1853, for the payment
of any sum of money to the bearer,
or to order, on demand Id.
And the following instruments shall be
deemed and taken to be drafts or or-
ders for the payment of money within
Note. — The 13th and 14th Vict. c. 97, imposes a duty according to the number of
words in deeds, by a general rule applicable to all deeds where progressive duty is
not expressly charged by the schedule to that act. For the progressive duty on
a deed when none'is expressly charged under the instrument, reference must be
made to the head " Progressive Duty."
Admission as a Burgess or into any Cor-
poration or Company in any burgh in
Scotland, in lieu of the duties of £1
and £3 formerly payable, 5s.
Admissions of other descriptions various ;
as to which see tbe schedule annexed
to 55 Geo. III., c. 184. See also Li-
cense, below.
Admission to act as advocate, £50 : As
writer to the signet, solicitor, agent,
attorney, or procurator in any court,
£25 : To act as agent in Supreme
Courts without indenture (in addition
to the said £25), £60. Do. in Inferior
Courts without indenture (in addition
to the said £25), £30. To act as
notary-public, £20. To be fellow of
College of Physicians, £25 ; or license
by do. to practise physic, £15. To
degree of Doctor of Medicine, £10.
To ecclesiastical benefice, £2.
Affidavits. — For every sheet or piece
of paper, parchment, or vellum, on
which the same shall be written or
printed, 2s. 6d« Affidavits authorized
to be made before Justices of Peace,
exempted.
Agreement, or Minute or Memoran-
dum of Agreement without a clause of
registration (not charged otherwise
than under the head 'agreement' in the
schedule to the Act 55 Geo. III. c. 184,
nor expressly exempted from duty),
where the matter is of the value of £20
or upwards, whether the same is evi-
dence of a contract, or obligatory upon
the parties from its being a written
instrument, together with every sche-
dule, receipt, &e., endorsed or annexed,
2s. Gd. Progressive duty on words,
2s. 6d.
Exemptions. — Agreements for the hire
of any labourer, artificer, manufac-
turer, or menial servant.
Memorandum or agreement for or re-
lating to the sale of any goods, wares,
or merchandize.
Agreements entered into in the United
Kingdom for or relating to the service
in the colonies of any person as an
artificer, clerk, domestic servant, han-
dicraftsman, mechanic, gardener, ser-
vant in husbandry, or labourer, 17 and
18 Vict. c. 83, §21.
Agreements in compliance with or under
the provisions of the Merchant Sea-
man's Act, 7 and 8 Vict. c. 112, or
the Mercantile Marine Act, 13 and
14 Vict. c. 93.
Note. — The agreement, if liable to one
duty of 2s. Gd., may be stamped if
brought to the Commissioners at
London, or their office at Edinburgh,
or lodged, with the distributors of
stamps in the country, within fourteen
days after being made. If after, at
London or Edinburgh, on a. penalty of
£10. 7 and 8 Vict. c. 21, § 5.
Appraisements. £ s. d.
Amount not exceeding £50... 2 G
Above £50 & not above 100...0 5
100 ... 200. ..0 10
200 ... 500. ..0 15
500 and upwards... 1
Apprenticeship Indentures.
If the premium be under £30 £1
£30 u £50...£2|£400 & £500.. .25
50 -§ 100... 3 500 t 600.. .30
100 § 200... 6 600 s 800. ..40
200 tj 300. ..12 800 g 1000. ..50
300 § 400...20|1000 %rupw...60
If no premium, 2s. 6d.
Indentures of clerks or apprentices to
writers to the signet, solicitors or agents
in the Supreme Courts of Scotland,
£60; in Inferior Courts, £30. See
Duplicate or Counterpart.
Exem. — Indentures of apprentices for
sea service, and poor children.
Award or Decrket-arbitual.
When less than 21 GO words ...£1. 15s.
(Inland Bill) Draft or Order, after
10th October, 1853, for the payment
of any sum of money to the bearer,
or to order, on demand Id.
And the following instruments shall be
deemed and taken to be drafts or or-
ders for the payment of money within
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Scottish Post Office Directories > Towns > Glasgow > Post-Office annual Glasgow directory > 1855-1856 > (21) |
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Permanent URL | https://digital.nls.uk/84130711 |
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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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