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

STAMP DUTIES.
17
Bonds and other Securities — Bond (persona')
for any certain sum not exceeding £50 Is. 3d.
Exceeding £50 and not exceeding 100 2s. 6d.
" 100 " 150 3s. 9d.
" 150 " 200 5s. Od.
" 200 " 250 6s. 3d.
i( 250 " 300 7s. 6d.
And where the sum shall exceed £300, then for
every £100, and also for any fractional part of
£100, - - 2s. 6d.
Bond as security for moneys to be lent or paid, or
which may become due upon account-current,
with or -without any sum already advanced or
due: —
"Where the money secured or recoverable shall be
limited not to exceed a given sum — The same duty
as on a bond for such sum. Where uncertain and
without any limit — The same as on, a bond for a
sum equal to the amount of penalty.
Where there is no penalty, the bond shall be avail-
able for such amount only as the ad valorem stamps
will cover.
Bond (Personal), given as security for transfer or
retransfer of Government or Parliamentary Stocks
or Funds, or of the Banks of England or Ireland,
or of the East India Company, or of any other
company or corporation — The same ad valorem
duty as on a bond for a sum of money equal to the
value of the stock or fund, according to the average
price at the date of the bond, or on any of the ten
days preceding : or the latest day preceding on
which there shall have been a sale.
Bond, Debenture, or other security for money,
made by or on behalf of any Foreign or Colonial
Government, State, or Company (not being a Bill
or Promissory Note chargeable with duty, nor
an instrument chargeable with duty as a bond,
or for which a composition is payable), which
shall be issued, delivered, assigned, transferred, or
negotiated within the United Kingdom — The same
duty as on a bond in United Kingdom.
[This is not to apply to instruments bona fide made
and issued out of United Kingdom as security for
money raised on loan in foreign parts, and not lent
by any person resident in United Kingdom, and
the interest whereon shall not be paid within
United Kingdom. Persons making, issuing, de-
livering, transferring, or negotiating in the United
Kingdom any such security, or paying interest or
dividend thereon before it be duly stamped, are
liable to a penalty of £20 (25 Vict. c. 22, § 38).]
Bond (Personal), given as security for payment of
money, or for transfer or retransfer of stock secured
also by a wadset, or other instrument paying duty
as a wadset, or for the performance of covenants
in such instrument, or for both those purposes,
provided such instrument bear even date with, and
be referred to in such bond: —
Where the money or value of the stock secured shall
not exceed £800 — The same ad valorem duty as
on a mortgage for securing the like value.
Exceeding £800, £1.
Bond (Personal or Heritable), given as an
additional security for payment of money, or for
transfer or retransfer of stocks previously secured
by a bond or other security therein referred to,
which has paid the proper ad valorem duty on
bonds at the date thereof: —
Where the sum or value of the stock shall not
exceed £1400 — The same ad valorem duty as on
a mortgage for securing the like value.
Where it exceeds £1400, - - - £1 15s.
Bond — Every Transfer or Assignment, Disposition
or Assignation, of any such bond, or of any bond,
debenture, or other security charged with stamp-
duty by 25 Vict. c. 22 (by foreign and colonial
government), for every full sum of £100, or
part of £100, assigned" (30 and 31 Vict. c. 90,
§ 23), 6d.
In caseo; Transfers, &c, of Bonds charged with the
fixed maximum duty of £L 15s., no transfer on
assignment, &c, shall be charged more than (30
and 31 Vict. c. 90, § 23), - - £1 15s.
Bond (Personal or Heritable), as the only or
principal security for payment of any annuity upon
the original creation and sale thereof — The same
ad valorem duty as on a conveyance upon sale in
consideration of the sum given for the purchase.
See Conveyances.
Bond (Personal), as collateral or auxiliary se-
curity for payment of any annuity upon the
original creation and sale, where granted or
secured by any other deed, paying the ad
valorem duty on conveyances upon the sale of
any property : —
Where such ad valorem duty shall not exceed 20s.
such bond shall be chargeable with a duty of
equal amount.
Where it exceeds 20s., - £1.
Bond (Personal or Heritable), as a security for
payment of any annuity (except upon the original
creation and sale), or of any money at stated
periods (not being interest nor rent upon a lease),
for any definite term, so that the total amount to
be paid can be ascertained — The same ad valorem
duty as on a bond of the like nature, for payment
of money equal to such total amount.
Bond (Personal or Heritable), as security for
payment of any annuity (except as aforesaid), or
of money at stated periods (not being interest or
rent upon lease), for life or other indefinite period,
so that the whole cannot be ascertained: —
Where the annuity or sum secured shall not exceed
£50 per annum, - £1.
Exceeding £50 and not exceeding £100 per an-
num, ------ £2.
And where exceeding £100 per annum, then for
every £100, and also for any fractional part of
£100 per annum, - £2.
But where there shall be both a personal and an
heritable bond in separate deeds of the same date
for securing such annuity, &c, and the ad valorem
duty above charged amounts to £2 or upwards,
the heritable bond only to be charged with the ad
valorem duty, and the personal bond to be charged
only with a duty of £1.
Bond of any kind for any other purpose — The duty
chargeable by any Act in force at passing of the
Act 13 and 14 Vict. c. 97.
But no such bond shall be charged with any greater
amount l," duty than the ad valorem duty before
charged upon a bond for the payment of a definite