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

STAMP DUTIES.
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payable thereout) of the movable estate, whether
the title to such residue shall accrue by virtue of
testamentary disposition, or upon partial or total
intestacy : and also for the clear residue of moneys
to arise from the sale, mortgage, or other disposi-
tion of any heritable estate, directed to be sold,
mortgaged, or otherwise disposed of by will or tes-
tamentary instrument.
•Annuities commencing on the death of persons after
19th May, 1853, are valued for legacy duty
according to tables annexed to the Succession
Duty Act (16 and 17 Vict. c. 51); and annuities
commencing previous to that date, by the table,
annexed to the Legacy Duty Act (36 Geo. III.
c. 52).
Duty is not exigible on legacies or residues under
£20 ; but if a legatee take two or more legacies,
which shall together amount to £20, each shall
be charged with duty,
' [Printed forms and regulations for payment of the
" legacy duties will be obtained gratis, on application
at the I<egacy Duty Office, Inland Revenue, Edin-
burgh ; and at the offices of distributors of stamps
in the country.]
Sdccf.ssion Ddtt (16 and 17 Vict. c. 51). This
dut}' commenced on the death of persons after the
19th May, 1853, and seems to be imposed on all
property, heritable and movable, passing by death,
not liable to the duty on legacies and successions
to personal estate upon intestacy, imposed by the
Legacy Duty Acts.
The duty on Heritable PEOrEETT is charged on
the annual value, after allowance of the necessary
outgoings (§ 22), as an annuity for the life of the
successor (§ 21), which is to be valued by tables
annexed to the Act.
Per.sonab Peopeeti' is liable to duty according
to the value of the succession ; ar.d money charged
on heritable securities is chargeable as personalty
(§1).
EATES OF SUCCESSION DUTY.
Lineal issue or lineal ancestor of the predecessor,
£1 per cent.
Brothers and sisters of the predecessor and their
descendants, £3 per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £5 per cent.
Brothers and sisters of a grandfather or grand-
mother of the predecessor and their descendants,
£6 per cent.
Anj' other person, £10 per cent.
The husband or wife of the predecessor is not
chargeable with duty (§ 18), and if the successor's
husband or wife shall be of nearer consanguinity
than the successor, duty is payable according to
such nearer relationship (§ 11).
Exemptions from the succession duty :
1. Successions frcm the same predecessor, passing
on anj- death, not amounting in principal value to
£100 (§ 18). 2. Any succession of less than £20
in whole (ib.) 3. Legacies and personal property
charged with legacy duty, in respect of the same
acquisition (ib.)
[Forms of the accounts may be obtained at the
T egacy Duty Office, Edinburgh, and at the offices
( f distributors of stamps in the country.]
DISCOUNT ON THE PURCHASE OF
STAMPS.
Purchasers of stamps (except receipt, labels for
medicines, newspapers, and postage-stamps) at
London, Edinburgh, or Dublin, under the value
of £10 each, but to the value of £30 or upwards
in whole, are allowed discount at "the rate of 30s.
per cent. (12 and 13 Vict. c. 80).
To persons who at one time shall produce at the
office of Inland Revenue in London or Dublin,
paper to be stamped with, or shall purchase at
the office in London, Edinburgh, or Dublin, stamps
to the amount of £2 or upwards, or of any distri-
butor of stamps at any place not within ten miles
from the said offices, stamps to the amount of £1
or upwards, denoting an}' duty not exceeding Is.
on Bills of Exchange, Drafts or Orders, or Pro-
missory Notes, or Stamps, for denoting the duty of
one penny (except postage and customs stamps),
an allowance shall be made of tenpence for every
203. of the duties denoted by such stamps^(23
and 24 Vict. c. Ill, § 3). No person selling such
stamps shall charge for the paper whereon the
same are impressed.
REGULATIONS AS TO EXCHANGING
SPOILED STAMPS.
The Solicitor's ofHce, No. 5, in the Inland Revenue
Office, is open for the allowance of spoiled stamps
every Tuesday and Thursday, from 12 noon to 2
P.M. The distributors at the following places
also receive spoiled stamps for allowance : Aber-
deen, Ayr, Banff, Cupar-Fife, Dumfries, Dundee,
Elgin, Forfar, Glasgow, Greenock, Inverness,
Peebles, Perth, Stirling, and Tain.
Forms of affidavits are kept by the Solicitor and the
above distributors; and claimants may attend at
the Solicitor's office, and have the affidavits filled
up and taken ; or they may get copies of the forms,
and take the oath before a Justice of the Peace,
and afterwards lodge the affidavits and stamps
with any of the above officers. If the claim be
admitted, a ticket is issued, stating that applica-
tion is to be made for the new stamps after Thurs-
day se'ennight, and within six weeks from the
date of the ticket. If not made within that time
the claim will be forfeited.
The stamps, if belonging to persons in Edinburgh,
or within ten miles of it, must be presented for
allowance within six months after being spoiled
in the case of unexecuted instruments. If the
stamps belong to persons bej-ond that distance,
they must be presented within six months in the
former, and twelve months in the latter case.
Bills and notes delivered to payees, or negotiated or
issued in any way, and bills accepted or tendered
for acceptance, cannot be exchanged, unless a new
bill be produced, in all respects the same, except-
ing the correction of the error.
As to the exchange of sea policies of insurance. See
64 Geo. III. cap. 133.
Unsigned instruments are allowed, if inadvertently
spoiled ; signed, if void in law from the beginning ;
from error or mistake, unfit for the purpose ori-
ginally intended; from death or refusal to sign of