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

STAMP DUTIES.
13
be available as a security or charge
for such an amount only as the ad va-
lorem duty denoted by the stamp will
cover.
And where the same is made as a security
for the transfer or retransfer of any share
in any of the government or parliamen-
tary stocks or funds, or of the Bank of
England, or of Ireland, or of the East
India or of the South Sea Company, or
of any other company or corporation, in
consideration of stock, or money ad-
vanced or lent at the time, or previously
due and owing, or foreborne to be paid,
being payable, — The same duty as on a
mortgage for a sum equal to the value
of the stock or fund secured according
to the average price at the date of the
mortgage, or on either of the ten days
preceding, or on the latest day preced-
ing on which there has been a known
sale.
And where the same respectively shall be
made, as a security for the payment of
a sum of money, and also for the trans-
fer or retransfer of a share in any of the
said stocks or funds, [iha said ad va-
lorem duty shall be charged in respect
of each.
And in case the same respectively shall
be made, as a security for the payment
or transfer, to different persons, of sepa-
rate and distinct sums or shares, — The
ad valorem duty shall be charged for
each separate and distinct sum or share
therein specified and secured, and not
upon the aggregate amount.
And where any such deed or instrument
shall be made respectively as a security
for the payment of any annuity, or any
sum by way of repayment, or in satis-
faction or discharge, or in redemption
of any sum lent, advanced, or paid, as
or for or in the nature of a loan intended
to be repaid, discharged, or redeemed,
in manner aforesaid, — The same duty
as on a mortgage or wadset for the
sum of money so lent, advanced, or
paid.
Transfer', disposition, or assignation of
any wadset or other such security, &c. —
Where no further sum or stock shall be
added to the principal already secured,
if such principal shall not exceed in the
whole =£1400, the same duty as on a
wadset, &c, for the total amount or
value of such principal.
And if such principal shall exceed in
value in the whole the sum of £1400,
£1, 15s.
And where any further sum or stock
shall be added to the principal already
secured, — The same duty as on a
wadset, &c, for such further money
or stock only.
And in every other case not expressly
provided for, £1, 15s.
Such instrument is not chargeable
with further duty (except progressive
duly) by containing any further or
additional security for the payment,
transfer, retransfer of such money,
stock, interest, or dividends, or any
new covenant, proviso, or other matter
whatever in relation to such money or
stock, interest, or dividends.
Any deed made for the further assurance
only of any property already constituted
a security, by a deed which has paid
the ad valorem duty —
Also any deed made as an additional
or further security for any sum, &c,
already so secured.
"Where the total amount or value already
secured does not exceed £1400, — The
same duty as on a wadset for the
amount.
And in any other case, £1, 15s.
If any further sum be added to the prin-
cipal, the deed is chargeable only (ex-
clusive of progressive duty) with the
ad valorem duty on wadsets, &c, in
respect of such further sum.
Reconveyance, surrender, discharge, or
renunciation of any wadset, or other
such security, or of the benefit thereof,
or of the money or stock secured —
Where the total amount of the principal
shall not exceed £1400, the same duty
as on a wadset for the amount.
And in any other case, £1, 15s.
Newspapers. — Any newspaper printed
on one sheet not exceeding 2295 inches
in superficies, Id.
A supplement printed on one sheet, and
with the newspaper not exceeding 2295
inches in the whole, is free of duty.
Any other supplement not exceeding
1148 inches, |d.
Any two supplements, each printed on
one sheet, and together not exceeding
2295 inches, each, £d.
The superficies is one side of the paper,
and exclusive of the margin.
Notarial Act, any whatsoever, 5s. And
for every sheet or piece of paper, parch-
ment, or vellum on which the same shall
be written, 5s.
Patent, Letters.
Letters for Inventions.
On petition for grant of letters
patent £5
On certificate of record of no-
tice to proceed 5