Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1870-1871

STAMP AITD LEGACY DUTIES, &c.
Adhesive Stamps.' — Impressed Stamps of Id., 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. The 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
initials be written, or impressed in ink on the
stamp, together with any other particulars required
by law, provided the stamp be cancelled so as not
to admit of being again used (24 and 25 Vict. c.
91, § 33). See Stamping Deeds after being-
Signed.
Admission as a Burgess, or into any corporation or
company in any burgh in Scotland, - 5s.
Admissions of other descriptions: see schedule, 55
Geo. III. c. 184. See License.
Admission to act as advocate, £50 : As writer to the
signet, solicitor, agent, attorney, or procurator in
any court, £25 : As agent in Supreme Courts
without indenture (in addition to the said £25),
£60 : As agent in Inferior Courts without inden-
ture (in addition to the said £25), £30: As
notary public, £20: As Fellow of College of
Physicians, £25 : As Doctor of Medicine in any-
Scottish University, £10: To ecclesiastical bene-
fice in Scotland (not proceeding upon a presenta-
tion), £2.
Affidavits and Declarations (23 Vict. c. 15):
For every sheet or piece of paper, parchment, or
vellum, on which the same shall be written or
printed, - - - - - - 2s. 6d.
[Affidavits authorized to be made before Justices of
Peace are exempted.]
Agreement for a lease of lands. &c, for not more
than seven years ; and,
Agreement, Minute, or Memorandum (after 3rd
April, 1860), containing the terms on which
lands, &c, are let for such term : The same duty
as on a lease.
Provided that any lease afterwards made shall be
charged with the lease duty, but not higher than
2s. 6d., exclusive of progressive duty. The lease
may be impressed with a stamp denoting the
payment of the proper duty on the agreement,
minute, or memorandum.
Agreement or Memorandum (after 5th July, 1865)
for letting a dwelling-house or tenement, or of
part of such, for less than a year, at a rent
payable weekly or monthly, and not exceeding
the rate of 3s. 6d. a week (28 and 29 Vict. c.
96, §5), - - - - - - Id.
Agreement containing the terms on which a
furnished dwelling-house is let for less than a
vear where the rent for suck period exceeds
£25, 2s. 6d.
[The stamp, if adhesive, must b& cancelled by
the parties (if exceeding two, one on each side)
writing their name or initials, and the date of the
instrument, across the stamp. Proof of writing
upon or across the stamp is a necessary part of
the evidence of making the agreement (24 and
25 Vict. c. 21, §§ 14 and 15).]
Agreement, Minute or Memorandum of Agree-
ment (after 3rd April, 1860), without clause of
registration, and not charged otherwise, nor ex-
empted from duty, where the matter is of the
value of £5 or upwards, together with every
schedule, receipt, &c, endorsed or annexed, 6d.
Progressive duty on words, - 6d.
Letters forming an Agreement without limit as to
words or number of Letters, - - - Is.
Exemptions. — Agreements for the hire of any la-
bourer, artificer, manufacturer, or menial servant.
Memorandum or Agreement relating to the sale of
goods or merchandise.
Agreements in United Kingdom relating to the
service in the colonies of any artificer, clerk,
domestic servant, handicraftsman, mechanic, gar-
dener, servant in husbandry, or labourer (17 and
18 Vict. c. 83, § 21).
Agreements under the Merchant Seaman's Act, 7
and 8 Vict. c. 112, or the Mercantile Marine Act,
13 and 14 Vict. c. 93.
[The agreement, if liable to one duty of 6d.,
may be stamped within fourteen days after being
made. If after fourteen days, at London or Edin-
burgh — if the matter of the agreement shall be
under the value of £20, on a penalty of 20s. (23
Vict. c. 15, § 15) ; if of that value and upwards,
on a penalty of £10 (7 and 8 Vict. c. 21, § 5).
If liable to further duty than 6d., it is subject to
the same regulations as deeds. See Stamping
of Deeds. The duty of 6d. may be denoted by
an adhesive stamp, which must be duly cancelled
by every party who signs writing at the time of
signing upon or across the stamp his name and
the date. In default, stamp of no avail. Proof
of cancelling is a necessary part of the evidence
of the agreement (23 and 24 Vict. c. Ill, § 12).]
Allotment, Letter of. See Scrip.
Allotment, Letter of, after 12th August, 1867, of
any share of any company or proposed company,
or in respect of any loan raised or proposed to be
raised by any such company, or letter of allotment
issued or delivered in the United Kingdom of any
share of any colonial company or proposed com-
pany, or in respect of any loan raised, or proposed
to be raised, by or on behalf of any foreign or
colonial government, state, company, or corpora-
tion; and the term "Letter of Allotment" herein-
before used shall include letter of renunciation or
other document having the effect of a letter of
allotment in favour of any person, - Id.
Allotment, Penalty for signing, &c. See under
Scrip.
Appointments. See Grants.