Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1867-1868

30
STAMP DUTIES.
register any transfer of shares in any mine ; or any
notice to such officer of any such transfer (after
3rd April, 1860), 6d.
[The person who shall write or sign any such writ-
ing, or give notice, shall, if an impressed stamp be
not on it, affix and duly cancel the adhesive
stamp.]
Covenant : Any deed containing a covenant for pay-
ment or repayment of any sum, or for transfer or
retransfer of stock, in any case where a mortgage,
if made for the like purpose, would be chargeable
with any ad valorem duty exceeding in amount
£1 15s.; or for the payment of any annuity, or any
sums at stated periods, in any case where a bond
for the like purpose would be chargeable with any
such duty, — The same ad valorem duty as on a bond
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 is not paj^able.
Exemption — Anj- covenant contained in a deed
chargeable under Mortgages or Settlement.
Debentures, or Certificate for receiving back
duties of Customs or Excise on goods exported (IG
and 17 Vict. c. 59) (after 10th October, 1860) :—
Where the drawback to be received shall not ex-
ceed £10, ----- Is. Od.
Where the same shall excped £10, and not
exceed £50, ----- 2s. 6d.
And where the same shall exceed £50, - 5s. Od.
Declaration. See Affidavit.
Decreet Arbitral. See Award.
Deed not otherwise charged, - - £1 15s.
[Testamentary instruments or depositions mortis
causa (on and after 3rd April, 1860) are not
chargeable with any stamp duty (23 Vict. c. 15,
Memorandum of association and articles of asso-
ciation of joint-stock companies must bear stamps
as if they were deeds (19 and 20 Vict. c. 47, § 11);
hut stamps are not necessary for printed copies
though signed (ib.).
Where, upon appointment or assumption of new
trustees into a trust, several deeds shall be exe-
cuted for vesting the trust property in the new
trustees, if one of the deeds shall be stamped with
the duty of £1 15s., it is sufficient (after 6th
August, 1861) if the others be stamped with the
duplicate duty. Upon all the deeds being pro-
duced to the Commissioners of Inland Revenue,
and their being satisfied of the facts, they shall
impress on the deeds having the duplicate duty a
stamp denoting the payment of the duty of £1 159.
on some other deed (24 and 25 Vict. c. 91, § 30).
Deed of Relinquishment of superiority (21 and
22 Vict. c. 76, § 23, and sch. N, No. 1).
If in consideration of a sum of money, — see Con-
veyance.
If gratuitous, ----- £1 15s.
Deeds or Instruments liable to stamp duty not
to be registered until duly stamped (24 and 25
Vict. c. 91, § 34).
Delivery Order (3rd April, 1860) (23 Vict. c.
15): Any writing entitling any person therein
named, or his assigns, or the holder thereof, to the
delivery of any goods, or merchandise of the value
of 40s. or upwards, lying in any dock or port, or
in any warehouse in which goods are deposited on
rent, or upon any wharf; such writing being signed
bj' or on behalf of the owner of such goods, or
merchandise, upon the sale or transfer of the pro-
perty therein, _ - _ - - Id.
[The duty maj' be denoted either by an impressed
or by an adhesive stamp, which must be duly
cancelled.]
Deputation of a Gamekeeper, - - £1 15s.
Disentail, Instrument of, _ _ - £1 ISs.
Dock Warrant (3rd April, 1860) (23 Vict. e. 15):
Any writing which shall evidence the title of any
person therein named, or his assigns, or the holder
thereof, to the property in any goods, or merchan-
dise lying in any dock or warehouse, or upon any
wharf, such writing being signed or certified \>y or
on behalf of the company or person in whose cus-
tody such goods or merchandise may be - 3d.
Exemption. — Any writing given by any inland car-
rier, acknowledging the receipt of goods conveyed
by such carrier.
Where there is a dock warrant stamped with the
duty, and also a 'weight-note' relating only to the
same goods, the weight-note shall be exempt from
the duty (23 and 24 Vict. c. Ill, § 15).
[The duty may be denoted either by an impressed
or by an adhesive stamp, which must be duly
cancelled.]
Duplicate or Counterpart of any deed of any
description, chargeable with any duty : —
Where such duty (exclusive of progressive duty)
shall not amount to the sum of 53, — The same
duty as chargeable on the original deed, including
the progressive duty (if any).
And where the same (exclusive as aforesaid)
amounts to the sum of 5s. or upwards, - 5s.
In the latter case, the progressive duty, - 2s. 6d.
[In such latter case the duplicate or counterpart is
not available unless stamped with a particular
stamp for denoting the payment of the full duty on
the original deed, which shall be impressed on
being produced, with the original deed, and on the
whole being duly executed and stamped in all
other respects.]
DwELLiNG-HousES AcT. See Lease.
Ecclesiastical Benefice in Scotland (27 Vict
c. 18) : Collation, institution or admission to, by
any presbytery or other competent authority, £2.
Exemption — Any institution proceeding upon a
presentation.
Gift of vacant stipend, if a Scotch parish in the
presentation of the Crown, - - - £1 10s.
Grant or Letters Patent, under the Great Seal
of the United Kingdom, of the dignity of a Duke,
£350; of a Marquis, £300 ; ot an Earl, £250;
of a Viscount, £200; of a Baron, £150; of a
Baronet, £100. (See 55 Geo. III. c. 184, for
other like duties, and regulations as to these duties
and exemptions from them.)
Grant or Warrant of Precedence, under the sign
manual, to take rank among the nobility, - £100.