Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1855-1856

STAMP DUTIES.
stock or fund secured, according to the
average price at the date of the bond,
or on either of the ten days preced-
ing: or the latest day preceding on
which there shall have been a known
sale.
Personal Bond given as a security for
the payment of any sum of money, or
for the transfer or retransfer of stock
secured also by a wadset, or other in-
strument paying duly as a wadset, or
for the performance of covenants con-
tained in such instrument, or for both
those purposes, provided such other
instrument bear even date with, and be
referred to in such bond —
Where the sum of money or the value
of the stock secured shall not exceed
£800, — The same ad valorem duty as
on a mortgage or wadset for securing
the like amount or value.
Exceeding £800, £1.
Personal or Heritable Bond given
as an additional or farther security for
the payment of an)- sum of money, or
for the transfer or retransfer of any
share in any of these stocks previously
secured by a bond or other security
therein referred to, which has paid the
proper ad valorem duty on bonds at the
date thereof,—
Where the sum or the value of the stock
shall not exceed £1400, — The same
ad valorem duty as on a bond or mort-
gage for securing the like sum or value.
Where said sum shall exceed £1400,
£1, 15s.
Bond — Transfer or Assignment disposi-
tion or assignation of any such bond as
aforesaid, and which has paid the pro-
per ad valorem duty on bonds —
Where the principal money or stock
secured by the bond shall not exceed
in whole £1400, — The same duty as
on a bond for the total amount or
value.
And in every other case such transfer,
assignment, disposition, or assignation
shall be chargeable with the duty of
£1, 15s.
Personal or Heritable Bond given
as the only or principal security for
payment of any annuity upon the ori-
ginal creation and sale thereof, — The
same ad valorem duty as on a convey-
ance upon sale in consideration of the
sum or value given or agreed for the
purchase. — See Duties on Conveyances.
Personal Bond given as a collateral or
auxill'ary security for the payment of
any annuity upon the original creation
and sale, where granted or conveyed or
secured by any other deed or instru-
ment, paying the ad valorem duty on
conveyances upon the sale of an)' pro-
perty —
Where such ad valorem duty shall not
exceed 20s. such bond shall be charge-
able with a stamp duty of equal amount
therewith.
And where such exceeds 20s., £1.
Personal or Heritable Bond given
as a security for the payment of any
annuity (except upon the original creation
and sale), or of any sum or sums of
money at stated periods (not being in-
terest nor rent upon a lease), for any
definite and certain term, so that the
total amount to be paid can be previ-
ously ascertained, — The same advalorem
duty as on a bond of the like nature
for the payment of a sum of money
equal to such total amount.
Personal or Heritable Bond given
as a security for the payment of any
annuity (except as aforesaid), or of any
money at stated periods (not being in-
terest nor rent upon lease'), for the term
of life or any other indefinite period, so
that the whole cannot be previously
ascertained, —
Where the annuity or sum secured shall
not exceed £50 per annum, £1.
Exceeding £50 and not exceeding £100
per annum, £2.
And where" exceeding £100 pier annum,
then for every £100, and also for any
fractional part of £100 per annum,
£2.
But where there shall be botli a personal
and heritable bond in separate deeds of
the same date for securing any such
annuity, &c, and the ad valorem duty
above charged amounts to £2 or up-
wards, the heritable bond only to be
charged with the ad valorem duty, and
the personal bond to be charged only
with a duty of £1.
Bond of any kind or description given
for any other purpose than as aforesaid,
— The duty chargeable by any Act in
force at passing 13 th and 14th Vict,
c. 97.
But no such bond shall be charged with
any greater amount of stamp duty than
the ad valorem duty before charged
upon a bond given for the payment of
a definite and certain sum of money of
the same amount as the penalty of
such bond.
Bond of Relief to a cautioner or
surety, £1, 15s.
Bond for the due execution of an office,
and to account for money received by
virtue of such office, £1, 15s.
Bond given for, or in respect of, duties