Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1866-1867

22
STAMP DUTIES.
£ s. d.
4. Race-Horses 8 17
5. Railway Companies, on sums re-
ceived by, for conveyance of passen-
gers per £100 5
[No duty is exigible on sums re-
ceived for conveyance of passen-
gers by trains running at least
six days a-week, at fares of not
more than Id. a mile.]
6. Spirits, of the strength of hydro-
meter proof, distilled within the
United Kingdom gall. 10
7. Stage Carriages ; on every mile
which they are licensed to travel.... 1
if licensed only to carry not
more than eight persons 0J
8. Sugar made in the United King-
dom:
Candy, brown, or white, refined or
equal in quality thereto, and ma-
nufactures of refined sugar.... cwt. 12 10
White clayed, or equal in quality
thereto, not refined, or equal in
quality to refined cwt. 11 8
Yellow muscovado and brown clayed,
or equal in quality thereto, and
not equal to white clayed cwt. 10 6
Brown muscovado, or sugar equal in
quality thereto, and not equal to
yellow muscovado or brown clayed
civt. 9 4
Any other sugar not equal in quality
to brown muscovado cwt. 8 2
Molasses cwt. 3 6
Sugar used by any brewer of beer
of sale in the brewing or making
of beer, after 16th April, lSQi.xwt. 3 4
Drawbacks, Abatements, and Allowances.
1. Beer exported : for every 36 gal-
lons, and so in proportion for any
greater quantity, made by any li-
censed brewer for sale in the United
Kingdom, from worts which before
fermentation were of the specific gra-
vity of not less than 1040 degrees... 4 3
And for every additional 5 degrees,
up to 1125 degrees, a further sum
of 6d. for every 36 gallons.
2. Brewers of beer for sale, when the
quantity of beer brewed in any year
shall be less than the quantity for
which the license was granted, the
difference shall be repaid to the
brewer ; if the quantity be greater,
he shall be surcharged for the dif-
ference.
On the death of a brewer, or on the
business being discontinued before
£ s. d.
the expiration of his license, a pro-
portionate part of the duty may be
returned.
When the license duty exceeds £10, it
may be paid in moieties, one-half on
10th Oct., the other on 1st March.
3. Malt exported: No malt can be
exported on drawback, which, when
screened and cleaned, shall weigh
less than 36 lbs. or more than 44 lbs.
avoirdupois a bushel ; on malt
weighing 36 lbs. and less than 40
lbs. a bushel, the drawback on a
bushel is allowed for every 40 lbs. ;
on malt weighing 40 lbs. and up-
wards, the drawback is allowed ac-
cording to measured quantity ; but
subject in either case to a deduction
of 7|- per cent, on the ascertained
quantity. (Acts 23 & 24 Vict, c.
113, sec. 28, No. 3 ; 28 & 29 Vict.
c. 66, sec. 13.)
[By the Act 27 Vict. c. 9, malt
may be made duty-free for feed-
ing cattle only.J
4. Spirits distilled in the United
Kingdom, and exported from duty-
free warehouses, or used in bond in
fortifying wines, gallon hydrometer
proof. 10 2
Rectified spirits of the nature of Bri-
tish compounds not exceeding 11*0
per cent, overproof, on being actu-
ally exported or used in Customs
warehouses gall. 10 3
if of the nature of spirits of
wine gall. 10 2
To rectifiers who are makers of methy-
lated spirits ..gall. 10
By the Act 28 & 29 Vict. c. 98, British com-
pounded spirits, not more than 11 per cent, over-
proof, as defined by the Act 23 & 24 Vict. c. 114,
sect. 148, may, if compounded from Excise-duty-
paid spirits, be warehoused, upon drawback of the
duties paid, in Customs or Excise warehouses, for
exportation or ships' stores, or for home consump-
tion (on payment of the duty on plain British spirits,
and of 3d. a gallon) ; and spirits of wine, if rectified
from Excise-duty-paid spirits, may be warehoused
upon drawback of the duties paid in Customs ware-
houses, for exportation or ships' stores, but not for
home consumption.
Allowance is now made for the natural waste of
spirits in warehouse ; it being provided by the Act
27 Vict., c. 12, sect. 7, that duty shall be charged
only on the actual quantity of spirits delivered from
bond, unless there be reasonable ground for believing
that the deficiency either in whole or in part has
been the result of fraud.
III.— STAMP AND LEGACY DUTIES, &c.
Adhesive Stamps. Impressed Stamps of 1 d., and
Adhesive Stamps of Id. each, may be used indis-
criminately for Receipts, Drafts, Certified Copies
of Registration of Births, Baptisms, Marriages,
Deaths, and Burials, Contract Notes, Delivery
Orders, and Policies of Insurance against Accident
in Travelling. Tlie stamps formerly provided for
these purposes may still be used. The stamps
appropriated by name are Bills and Promissory
Notes, Bills of Lading, Proxy Impressed Stamps,
Customs' Stamps, and Postage Stamps.
In cancelling adhesive stamps, it is sufficient if the