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

34
STAMP DUTIES.
Where the deed is made as security for repayment
of money ' to be lent,' or paid, ' or ■which may
b'jcome due upon account current,' with or with-
out any sum already advanced or due, other than
sums to be advanced for insurance of property
comprised in such security against fire, or for
insurance of life, or for renewal of grant or lease
upon dropping of life, pursuant to deed whereby
estate or interest held upon such life is granted,
assigned, or assured, or whereby any annuity is
granted or secured for such life: —
If the amount secured or recoverable 'is limited,' —
The same duty as on a wadset for such limited sum.
And if the amount ' is uncertain,' and ' without
limit,' then the deed shall be available as security
for such an amount only as the ad valorem duty
of the stamp will cover.
And where the deed is made as security for transfer
of Government or Parliamentary Stocks, or of the
Bank of England, or Ireland, or of the East
India or South Sea Company, or any other com-
pany, in consideration of stock or money lent, or
due, or foreborne to be paid, being payable, — The
same duty as on a mortgage for a sum equal to the
value of the stock secured according to the average
price at the date of the mortgage, or on any of the
ten days preceding, or on the latest day on which
there has been a sale.
And where the deed shall be made, as a security
for payment of money, and for the transfer of
stocks, — The ad valorem duty shall he charged in
respect of each.
And in case the deed shall be made, as security for
payment or transfer, to different persons, of separate
sums or shares,^ TAe ad valm'em duty shall he
charged for each separate sum or share, and not
upon the aggregate amount.
And where the deed shall be made as security for
payment of any annuitj', or any sum by way of
repaj'ment, satisfaction, discharge, or redemption
of any sum lent or paid, in the nature of a loan to
be repaid, discharged, or redeemed, — The same
duty as on a mortgage for the sum of money so
lent or paid.
Teansfkk, assignation, or disposition of mortgage,
wadset, or like securitj', etc., after 5th July, 1866:
For every £100, or fractional part of £100, of the
amount or value of the principal money or stock
already secured, thereby transferred, assigned, or
disponed, ------ 6d.
And where any further sum of money or stock shall
be added to the principal already secured, — The
same duty as on a wadset, etc., for the ainount or
value of siich further money or stock (iB and 29
Vict. c. 96, § 17).
[It is not chargeable with further duty (except
progressive duty) by containing additional security
for payment or transfer of such money, stock,
interest, or dividends, or any new covenant, or
other matter in relation to such money, stock,
interest or dividends.]
Any deed for the ' further assurance' only of pro-
perty constituted a securitj', by deed which has
paid the ad valorem Aaty —
Also any deed made as additional security for any
sum, etc., so secured —
Where the total value already secured does not
exceed £1400, — The same duty as on a wadset for
the amount.
And in any other case, £1 153.
If any sura be added to the principal, the deed is
chargeable only (exclusive of progressive duty)
with the ad valorem duty on wadsets, etc., in
respect of such further sum.
RECONVErANCE, surrender, discharge, or renun-
ciation of wadset, or other such security, or of the
benefit thereof, or of the money or stock secured:
Where the principal shall not exceed £1400, —
The same duty as on a wadset for the arnount.
And in any other case, £1 15s.
Newspapers (18 Vict. e. 27). — Any newspaper
printed in one sheet not exceeding 2295 inches in
superficies (that is, one side of the paper, exclud-
ing the margin), ----- id.
[A supplement printed on one sheet, and with the
newspaper not exceeding 2295 inches, 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.
Notarial Act, any (24 and 25 Vict.c. 91, § 25), Is.
And for every sheet or piece of paper, parchment,
or vellum on which it shall be written, after the
first, ------- Is.
[The notarial instrument in favour of a party not
the original grantee or assignee of the lease in
security (Sch. C), and the notarial instrument in
favour of heir in recorded lease, etc. (Sch. F.,
Registration Long Leases Act, 20 and 21 Vict. c.
26), are liable to this duty; and also
Notarial Instruments, under Heritable Securities
and Lands Titles Acts (8 and 9 Vict. c. SI; 21
and 22 Vict. c. 76; 23 and 24 Vict. c. 143).]
Passport (21 Vict. c. 24), - - - 6d
Patent, Letters: — Letters for Inventions (16
Vict. c. 5):—
On petition for grant, - - - £5
On certificate of record of notice to pro-
ceed, - - - - - .500
On warrant of law officers, - - 5
On the sealing, - - - - 5
On specification, - - - - 5
On the letters patent, or a duplicate
before expiration of third year, - 60
On the letters patent, or a duplicate
before expiration of seventh year, 100
On certificate of record of notice of
objoctions, -■ - - - -200
On certificate of every search and inspec-
tion, - - - - - -010
On certificate of entry of assignment or
license, - - - - -050
On certificate of assignment or license, 6
On application for disclaimer, - - 5
On caveat against disclaimer, - - 2
On office copies of documents, for every
ninety words, - - - - 2
Patent Medicine.
Price not exceeding Is. Od. - - £0 IJ
" 26 --003
" 4 6 - - 6
10 -.010
'■■ 20 -.020
Plate.— Gold, per oz., - - - £0 17
Silver, " - - - 1 6
Exemptions. — Watch-cases, rings, etc.
Precept of Clare Constat, and Writs of Clare