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

STAMP DUTIES.
15
Appraisements, after 5th July, 1865 (28 and 29
Vict. c. 96, §2):— £ s. d.
Amount not exceeding £5 G 3
Above £5 and not above 10 6
" 10 " 20 1
" 20 " 30 1 6
" 30 " 40 2
" 40 " 50 2 6
" 50 " 100 5
" 100 " 200 10
" 200 " 500 15
" 500 " 1
Apprenticeship Indentures :
If the premium be under £30 £1
£30 and under £50 2
50 " 100 3
100 " 200 6
200 " 300 12
300 " 400 20
400 " 500 25
500 " 600 30
600 " 800 40
800 " 1000 50
1000 or upwards, 60
If no premium, 2s. 6d.
Indentures of clerks or apprentices to writers to the
signet, solicitors, or agents in the Supreme Courts
of Scotland, - £60
In Inferior Courts, - - - - - £30
But the Indenture, if stamped with 2s. 6d., shall
be duly stamped for recording and for enforcing the
obligations in it, and the residue of the stamp
duty, £29 17s. 6d., shall be paid on admission as
a procurator (30 and 31 Vict. c. 96, § 23).
Exemptions. — Indentures of apprentices for sea-ser-
vice, and poor children.
Assignation of an unrecorded conveyance (21 and
22 Vict. c. 76, § 13, and Schedule I, Nos. 1 and
2 ; 23 and 24 Vict. c. 143, §§ 9 and 10, and
Schedule F., Nos. 1 and 2), whethsr separate from
or written upon the " conveyance."
If upon the sale of any property. See Conveyance.
If of any heritable bond, &c. See Mortgage.
If of any property, for a consideration, not inferring
the payment of any specific duty, - £1 15s.
Association, Memorandum of. See Deed.
Assurance. See Insurance.
Award or Decreet-arbitral, after 5th July,
1865 (23 and 29 Vict. c. 96):
Where the value of the matter in dispute shall not
exceed £5 £0 3
Exceeding £5 and not exceeding £10 6
" 1G " 20 1
" 20 " 30 1 6
" 30 " 40 2
" 40 " 50 2 6
" 50 " 100 5
" 100 " 200 10
" 200 " 500 15
" 500 " 750 1
" 750 " 1000 1 5
" 1000, and also in all other cases
not provided for, 1 15
Benefice, Ecclesiastical. See Ecclesiastical
Benefice in Scotland.
Bill (Inland), Draet or Order for payment of
money to the bearer, or to order, on demand
(after 10th October, 1853, and upon bankers
after 24th May, 1858), - - - Id.
The following instruments shall be deemed drafts
or orders for payment of money, and shall be
chargeable accordingly, viz. : — All writings usually
termed letters of credit, whereby any person shail
have credit with any other person for money.
Exemptions. — All letters of credit sent by persons
in the United Kingdom to persons abroad, author-
izing drafts on the United Kingdom (16 and 17
Vict. c. 59).
All bills, drafts, or orders for payment by an)'
banker of money, though not payable to bearer or
to order, and whether delivered to payee or not ;
and all writings entitling any person to payment
from or by any banker of money, whethsr the
person be named or not, or whether the same be
delivered to him or not, shall be deemed bills,
drafts, or orders chargeable with stamp duty :
Provided that one writing, although directing pay-
ment of several sums to different persons, shall be
chargeable with duty as one order only (23 Vict,
c. 15).
Drafts or orders, or writings for payment, by or
through any banker, of money sent or delivered
to the banker, not to be chargeable with any
higher duty than one penny (which may be de-
noted by adhesive stamp), although payable at
any time after date (23 and 24 Vict. c. Ill, § 17).
Exemptions. — Any draft, or order by any banker
upon any other banker, not payable to bearer or
order, and used solely for settling any account
between such bankers ;
Any letter by a banker to any other banker, direct-
ing payment of money, not payable to bearer or
to order, and not delivered to the person to whom
payment is to be made, or to any person on his
behalf; and all orders for payment of any an-
nuity granted by the Commissioners for Reduction
of the National Debt, or any dividend or interest
on government or parliamentary stocks or funds ;
and all drafts by the Accountant-General of the
Court of Chancery in England or Ireland (23
Vict. c. 15).
[The duty of one penny on drafts or orders may be
impressed on the paper, or an adhesive stamp may
be affixed (16 and 17 Vict. c. 59, § 3.— See Ad-
hesive Stamps, 16 and 17 Vict. c. 59, § § 4
and 5). The maker of the draft must cancel the
adhesive stamp. The payer of the draft must,
when he pays it, write the word " paid " on the
stamp. Penalty for omission £20 (23 Vict. c. 15,
§ 12). Banker may affix stamp to an unstamped
draft, and cancel it, and pay the draft, charge the
person who ought to have paid it with the stamp,
or deduct it from the sum. Draft good, but not
to relieve of penalty (23 and 24 Vict. c. Ill, §
18). Penalty for removing adhesive stamps, or
using them a second time, or doing any act to
defraud of duty, £20 (16 and 17 Vict. c. 59,
§ § 4 and 5).]
1. Bill (Inland) payable otherwise than on de-
mand ;
2. Promissory Note payable otherwise than tc
bearer on clem an d ;