Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1865-1866

54
STAMP DUTIES.
person, from or by reason of any cause incident to
or consequent upon travelling, whether by land
or water, or any accident or external violence, or
any cause whatever other than a natural cause ;
or whereby any compensation shall be assured or
agreed to be made or paid for personal injury re-
ceived from any cause whatever ; or whereby both
a sum of money upon death and a compensation
for personal injury' as aforesaid shall be assured
and agreed to be paid ; or whereby any assurance
or insurance shall be made upon glass from loss or
damage of any kind except by fire.
Where the premium or consideration for
such assurance, insurance, or agree-
ment shall not exceed 23. 6d., £0 1
Exceed 2s. 6d., and not exceed 5s., .... 3
And where the same shall exceed 5s.,
then for every 53., and also for everj'
fractional part of 5s., 3
(23 and 24 Vict. c. 111).
Note. — Where the policy or insurance agreement
relating to assm-ance or insurance upon glass shall
be renewed or continued on payment of further
premium, a receipt shall be granted, and such re-
ceipt shall be the policy or agreement for such
renewed or continued insurance, and shall be
chargeable with this duty. Penalty for receiving
premium for an insurance, and not making out a
policy, duly stamped, within a month, or in the
case of renewal in the case of glass, not thereupon
giving receipt duly stamped, and for delivering a
policy or receipt not dnly stamped, £20. — 23 and
24 Vict. c. Ill, § 8 ; 24 and 25 Vict. c. 91, § 29.
N.B. — Duties may be denoted by adhesive stamps,
which may be provided, and in the meanwhile
by any adhesive stamps not appropriated by name
to an^' other instrument, or impressed stamps, or
by a combination of both. Where adhesive stamp
issued (probabl}' misprinted in Act for used), it
shall be cancelled by writing name or initials,
date, and particulars relating to the insurance for
which stamp adapted. In default, penalty £10.
FIRE.
Duty on each policy, £0 1
Besides 3s. per cent, per annum on every insur-
ance made or renewed.
Exemptions. — Public hospitals, also agricultural
produce, farming stock, and implements of hus-
bandry, provided the insurance shall be effected by
a separate and distinct^ polic3\ Also exempted
any workman's tools, for the benefit of the work-
man, not exceeding £20, if by a separate policy,
or by a distinct sum being insured on them. — 23
and 24 Vict. c. Ill, § 11.
Joint-Stock: Companies. See above, Deed.
SEA.
Policy of insurance upon any voyage whatever, for
every £100, or fractional part of £100, charged
according to the rates of premium on the sums
insured, vis. : —
Not exceeding 10s. per cent.,
Exceeding 10s. and not exceeding 20s.
Exceeding 20s. and not exceeding 30s. 1
Exceeding 30s. and not exceeding 40s. 2
Exceeding 40s. and not exceeding 50s. 3
Exceeding 50s. per cent., 4
But if the separate interests of two or more distinct
persons shall be insured by one policy or instru-
ment, then the said respective duties, as the cas&
may require, shall be charged thereon, in respect
of each and every fractional part of £100, as well
as in respect of every full sum of £100, which
shall be thereby insured upon any separate and
distinct interest.
Policy of insurance for every £100, or fractional
part of £100, insured for any certain term or
period of time.
s. d.
Not exceeding six calendar months, ... 2 6
Exceeding six calendar months, 4
Policy of mutual insurance upon any
voyage whatever, and not for a period
of time, for every £100, or fractional
part of £100, thereby insured to any
person or persons, 2 6
Leases.
Leases or Tacks -of Land or Heritable Subjects.
Pent not exceeding... £5
Above £5 and not ab. 10
" 10 " 15
" 15 " 20
" 20 " 25
" 25 " 50
" 50 " 75
" 75 " 100
Where the same shall ex-
ceed £100, then for
every £50, and for any
fractional part of £50..
1
t
s. d.
£
s. d.


3
1

6
1 6

9
2

12
2 6

15
5
1
10
7 6
2
5
10
3

5
1
10 i
1
X
£ s. d.
6
12
18
4
10

10


* Term not exceeding 35 years.
t Above 35, bat not above 100 years.
% Exceeding 100 years.
As to the duties in the first column, if the rent
shall be under £20, and if a sum of money, by
Vi^ay of fine, premium, or grassum, shall be paid,
the same duty as on a conveyance on sale ; if the
rent shall be above £20, both the lease duty and
conveyance on sale duty. In the case of a lease
to which the second and third columns apply,
where there is a fine, premium, or grassum, and
whatever the amount of rent, both the ad valorem
lease duty and conveyance on sale duty. — 13 and
14 Vict. c. 97 ; and 17 and 18 Vict. c. 83.
Lea;e or Tack made for any term or period less
than a year, at a rent reserved or payable for the
same, shall be chargeable with the same ad valo-
rem duty as a lease or tack, at a yearly rent of
the same amount as the sum so reserved or pay-
payable.— IT and 18 Vict. c. 83, § 23.
Lease of a furnished dwelling-house for a period
less than a year, where the rent for such period
shall exceed £25; 2s. 6d.— 24 and 25 Vict. c. 21,
N.B. — The stamp may be adhesive. See Agree-
ment as to cancelling, &c.
Lease or tack of any mine or minerals or other
property of a like nature, either with or without
anj' other lands or heritable subjects, where any
portion of the produce shall be reserved to be paid
in money or kind —
If it be stipulated that the value shall amount at
least to a given sum per annum, or it be limited
not to exceed a given sum, to be specified, then