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

STAMP DUTIES.
sum of the same amount as the penalty of such
bond.
Bond of Relief to a cautioner or surety, £1 15s.
Bond for due execution of an office, and to account
for money received by virtue of such office, £1 15s.
Bond for, or in respect of, duties of Customs or Ex-
cise, for preventing frauds or evasions thereof, or
for any other matter relating thereto — relauding
of plate — registering of British vessels, - 5s.
Bond, Heritable or Personal, of any kind
not otherwise charged nor exempted from all
duty, - - - - - - £1 15s.
[The above provision, that the duty shall not exceed
the ad valorem duty on a sum of the same amount
as the penalty in the bond, applies to the four
preceding entries.]
Cards, — Every pack of playing, made fit for sale or
use (after 1st September, 1862), - - 3d.
[A pack means any number not exceeding 52. Cards
are not to be sold but in packs, and each pack
must be inclosed in a stamped wrapper. Penal-
ties are imposed upon makers of cards sending out
cards without a stamped wrapper, and upon all
persons selling cards without stamped wrappers.
Sellers of cards, excepting makers selling wholesale
to persons to sell again, must cancel the stamp on
the wrapper by writing or impressing on it their
names in ink (25 Vict. c. 22, §§ 28, 29, 32, 34).]
Charter, Disposition, or Contract (after 10th
October, 1854), containing the original constitu-
tion of feu and ground- annual rights in Scotland
(not being a lease for years), in consideration of
an annual sum payable in perpetuity, or for any
indefinite period (17 and 18 Yict. c. 83): —
Where annual sum shall not exceed
£5 £0 6
Exc. £5 and not exceed. 10 12
10 " 15 18
15 " 20 14
20 " 25 1 10
25 " 50 3
50 " 75 4 10
75 " 100 6
And so on for every £50, and also
for any fractional part of £50, 3
Charter of Resignation, Confirmation, Novo-
damus, upon apprising, or decreet of adjudica-
tion or sale, of heritable subjects holden of a
subject superior: Writ of Confirmation of
any deed, instrument of sasine, or notarial instru-
ment, affecting lands held of a subject superior,
written upon such deed or instrument: Writ
of Resignation of lands held as aforesaid. —
Writ of Investiture on deed of relinquish-
ment of superiority, of lands held as aforesaid.
—(21 and 22 Vict. c. 76, § 24, and Sch. N, No.
3 ; 23 and 24 Vict. c. 143, § 41), - - 5s. |
Progressive duty, - 5s.
Charter-party, after 5th July, 18G5, - 6d.
The stamp may be impressed or adhesive. If adhe-
sive, the person who last signs, or whose signature
completes the contract, shall cancel the stamp by
writing upon it his name, or the name of his firm,
and the true date of his so writing. If not so
cancelled, the charter-party shall not be valid for
any purpose whatever. Unstamped charter-parties
may be stamped with an impressed stamp by the
Commissioners of Inland Revenue, on payment of
ihe duty and 4s. 6d., if brought to them within
seven days; on payment of the duty and £10,
if brought to them after seven days and within one
calendar month after date and first signing. After
the expiry of a calendar month no charter-party
shall be stamped on any pretence. Unstamped
charter-parties, first signed abroad, may be stamped
within ten days after they are received in the
United Kingdom, by any party thereto affixing
an adhesive stamp and cancelling the same by
writing across it his name and the date of his so
affixing the stamp (28 and 29 Vict. c. 96, § 7).
Collation, Institution, or Admission : see
Ecclesiastical Benefice in Scotland.
Commissions : to any officer in the Army or Royal
Marines, 30s.; in the Navy, 5s.
Composition-deed with Creditors, - £1 15s
Contract Note (23 and 24 Vict. c. Ill): An}-
note, memorandum, or writing, relating to the sale
or purchase of public stocks, funds, or securities,
or any stocks, funds, or securities, or shares in any
joint-stock or other public company, to the amount
or value of £5 or upwards, - Id.
[The duty is to be denoted by impressed or adhesive
stamps, which must be duly cancelled. The pen-
alty for making without being stamped is £20,
and no charge for brokerage, &c, is lawful (23 and
24 Vict. c. Ill, § 7 ; 24 and 25 Vict. c. 91, § 33).]
Contract, under the Highway Acts, for making,
maintaining, or repairing highways (28 and 29
Vict, c 96, § 30), - - - - 6d.
Conveyances (28 and 29 Vict. c. 96, § 1):
Conveyance, whether grant, disposition, assign-
ment, renunciation, or of any other kind, upon the
' sale ' of any lands, rents, annuities, or other
property, heritable or movable, or of any right,
interest, or claim in, to, out of, or- upon any such,
that is, for the principal or only deed, or writing,
whereby the lands or other things sold are granted,
assigned, renounced, or otherwise conveyed to or
vested in the purchaser, or any other person by
his direction : —
After 5th Juty, 1865, where the purchase or con-
sideration money expressed shall not exceed
£5 £0 6
Exc. £5 and not exceeding 10 10
10 " 15 16
15 " 20 2
20 " 25 2 6
25 " 50 5
50 " 75 7 6
75 " 100 10
100 " 125 12 6
125 " 150 15
150 " 175 17 6
175 " 200 10
200 " 225 1 2 C
225 " 250 15
250 " 275 17 6
275 " 800 1 10
And where the purchase or consideration money
shall exceed £300, then for every £50, and also
for any fractional part of £50, - - 5s.
The purchase money or consideration shall be set