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

STAMP DUTIES.
of customs or excise, or for preventing
frauds or evasions thereof, or for any
other matter relating thereto — reland-
ing of plate — registering of British
vessels, — 5s.
Heritable or Personal Bond, of any
kind whatever, not otherwise charged
nor expressly exempted from all stamp
duty, £1, 15s.
Note. — The above provision, that the
duty shall not exceed the ad valorem
duty on a sum the same amount as the
penalty in the botid, applies to the four
preceding entries.
Charter, Disposition, or Contract
(after 10th October, 1851), containing
the first original constitution of feu and
ground-annual rights in Scotland (not
being a lease or tack for years), in con-
sideration of an annual sum payable
in perpetuity, or for any indefinite
period, whether fee farm or other
rent, feu- duty, ground-annual, or other-
wise :—
"Where annual sum shall not exceed
£5
10
15
20
25
50
75
100
£0 6
12
18
14
1 10
3
4 10
6
Exc. £5 not exc.
10
15
20
25
50
75
And so on for every £50,
and also for any fractional
part of £50, 3
17 and 18 Vict. c. 83.
Charter of resignation, confirmation,
novodamus, upon apprising, or decreet
of adjudication or sale, of heritable
subjects holden of a subject superior,
5s.
Progressive duty of 5s.
Charter-party 5s.
Composition - deed with Credit-
ors £1, 15s.
Conveyances.
Conveyance, whether grant, disposition,
assignment, transfer, renunciation, or of
any other kind whatsoever, upon the
sale of any lands, tenements, rents, an-
nuities, or other property, heritable or
moveable, or of any right, title, inte-
rest, or claim in, to, out of, or upon any
such, that is, for the principal or only
deed, instrument, or writing, whereby
the lands or other things sold are
granted, assigned, transferred, re-
nounced, or otherwise conveyed to or
vested in the purchaser, or any ether
person, by his direction —
Where the purchase or consideration mo-
ney expressed shall not exceed
£25
£0
2
6
Exc. £25 not
exc. 50

5

50
75

7
6
75
100

10

100
125

12
6
125
150

15

150
175

17
6
175
200
1


200
225
1
2
6
225
250
1
.5

250
275
1
7
6
275
300
1
10

300
350
1
15

350
400
2


400
450
2
- 5

450
500
2
10

500
550
2
15

550
600
3


And where the purchase or consideration
money shall exceed £600, then for every
£100, and also for any fractional part
of £100, 10s.
It is directed that the purchase money
or consideration shall be truly expressed
and set forth in words at length in or
upon every deed or instrument of con-
veyance ; and where such consideration
shall consist either wholly or in part of
any stock or security, the value thereof
respectively, to be ascertained as after-
mentioned, shall also be truly set forth
as aforesaid in or upon every such deed
or instrument ; and such value shall be
deemed to be the purchase or conside-
ration money, or part thereof, as the
case may be, in respect whereof the ad
valorem duty shall be charged.
And where the consideration or any part
of the consideration shall be stock in
the public funds, or any government
debenture or stock of the banks of Eng-
land or Ireland, or any debenture or
stock of any corporation, company, so-
ciety, or persons or person, payable, only
at the will of the debtor, the duty shall
be calculated (taking the same respec-
tively, whether constituting the whole
or a part only of such consideration)
according to the average selling price
thereof respectively on the day or on
either of the ten days preceding the
date of the deed or instrument of con-
veyance, or if no sale shall have taken
place within such ten days, then ac-
cording to the average selling price
thereof on the day of the last preceding
sale, and if such consideration or part
thereof shall he a mortgage, bond, or
debenture, the amount whereof shall be
recoverable bv the holder, or any other
A 2