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

10
STAMP DUTIES
security whatsoever, whether payable in
money or otherwise, such calculation
shall be made according to the sum
due thereon for both principal and in-
terest.
In an}- case where property shall be sold
and conveyed in consideration of any
rent-charge or annuity, or any annual
or periodical payment to be made per-
manently or for any indefinite period,
so that the total amount of the inoney
to be paid for such property cannot be
previously ascertained, which rent-
charge, annuity, or other payment,
shall be made subject to redemption or
purchase upon terms and conditions
specified in the deed or instrument,
whereby the property sold shall be con-
veyed to, or vested in, the purchaser, or
any person by his direction, the money
or the consideration mentioned in the
said deed or instrument as that on pay-
ment or transfer, delivery, or satisfac-
tion, of which the said rent-charge, an-
nuity, or other payment, shall be re-
deemed or purchased, or repurchased,
or shall cease to be payable, shall be
deemed to be the purchase money or
consideration, on the sale of the said
property so sold and conveyed, and in
respect of which last-mentioned pur-
chase money or consideration, the ad
valorem duty shall be chargeable ; and
where any such last-mentioned consi-
deration shall consist wholly, or in part,
of any stock or security mentioned in
the Act 13 and 14 Yict., c. 97, the value
thereof shall be ascertained as in such
Act is in that behalf provided; and
where any such annuity, rent-charge,
or other payment aforesaid, shall be
made, subject to redemption or pur-
chase, or repurchase or discontinuance,
upon payment or satisfaction of any
money or value to be ascertained or
calculated in manner provided in the
said deed or instrument, the amount of
such money or value shall, for the
purpose of charging the said ad va-
lorem duty, be ascertained or calcu-
lated, as in such deed or- instrument
shall be so provided. 16 and 17 Vict,
c. 59, § 11.
Copies or Extracts from the public
register, or from books of any court of
record,_ 2s. 6d. And where the same
shall contain more than 600 words, any
less quantity of words over and above
the first 600 words, or above any
second, third, or other full quantity of
600 words, a further duty of 2s. 6d.
Copy attested of any agreement or deed
for the security or use of a person not
being a party or talcing benefit under
it, Is.
Progressive duty for every 720 words, Is.
Copy attested of a will, testament, or
codicil, or of a confirmation of a testa-
ment, testamentary or dative, same
duty as above.
Copyright of Designs, Certificate of,
£5.
Covenant. — Any deed containing a co-
venant for the payment or repayment
of any sum, or for the transfer or re-
transfer of stock, in any case where a
mortgage, if made for the like purpose,
would be chargeable under this sche-
dule with any ad valorem duty exceed-
ing in amount £1, 15s. ; or for the pay-
ment of any annuity, or any sums at
stated periods, in any case where a bond
for the like purpose would be charge-
able with any such duty, the same ad
valorem duty as on a bond respectively
for the like purpose.
When it is an additional security to a
properly stamped bond referred to in it,
the ad valorem duty here charged not
payable.
Exemption.— Kny covenant contained in
a deed chargeable under Mortgages
or Settlement.
Debentures, or Certificate for re-
ceiving back duties of Customs or Ex-
cise on goods exported after the 10th
October, 1853.
Where the drawback to be received shall
not exceed £10 Is. Od.
Where the same shall exceed£10,
and not exceed £50 2s. 6d.
And where the same shall ex-
ceed £50 5s. Od.
16 and 17 Vict. c. 59.
Deed not otherwise charged £1, 15s.
Deputation of a Game-
keeper £1, 15s.
Disentail, Instrument of, £1, 15s.
Duplicate, or Counterpart of any
deed or instrument, of any description
whatever, chargeable with any stamp
duty, under any act or acts in force.
Where such stamp duty (exclusive of
progressive duty) shall not amount to
the sum of 5s., the same duty as charge-
able on the original deed or instrument,
including the progressive duty thereon
(if any).
And where the same (exclusive as afore-
said) amounts to the sum of 5s. or up-
wards, 5s.
And where in the latter case any such
deed or instrument, together with any
schedule, receipt, or other matter, put
or endorsed thereon, or annexed there-
to, contains 2160 words, or upwards,