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

STAMP DUTIES.
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forth in words at length ; if wholly or in part of
any stock or security, the value thereof, to be as-
certained according to the average selling price on
the day, or on any of the ten days preceding the
conveyance, or on the day of the last preceding
sale, shall also be set forth ; and such value shall
be deemed to be the purchase or consideration
money, or part thereof, in respect whereof the ad
valorem duty shall be charged.
If the consideration or part of it shall be a mortgage,
bond, or debenture, the amount whereof shall be
recoverable by the holder, or any other security,
whether payable in money or otherwise, such cal-
culation shall be made according to the sum due
for both principal and interest.
If the consideration be a rent-charge, or annuity,
or periodical payment to be made permanently or
for any indefinite period, so that the total amount
to be paid cannot be ascertained, which shall be
made subject to redemption, the redemption money
shall be deemed to be the purchase-money on the
sale of the property so conveyed. If such redemp-
tion shall consist of stock or security mentioned in
the Act 13 and 14 Vict. c. 97, the value thereof
shall be ascertained as in said Act. If such an-
nuity, &c, shall be made subject to redemption
upon payment of any money or value to be ascer-
tained in manner provided in the deed, the amount
of such money or value shall, for the purpose of
charging the ad valorem duty, be ascertained as in
said deed (16 and 17 Vict. c. 59, § 11).
[Moneys secured on the property, and all moneys
which the purchaser has to pay, are to be deemed
purchase money , or part of it for payment of the duty.]
Copies or Extracts from the public registers, or
books of any court of record, - - - 2s. 6d.
And where the same shall contain more than 600
words, for any words above the first 600 words,
or above any second, third, or other full quantity
of 600 words, a further duty of - - 2s. 6d.
Cofy (Attested) of any agreement or deed for the
security or use of a person not a party or taking
benefit under it, - - - - - Is.
Progressive duty for every 720 words, - Is.
Copy (Attested) of a will, testament, or codicil, or of
a confirmation of a testament— Thesame duty as above.
Copy, Certified Copy or Extract (after 3rd
April, 1860) from any register of births, baptisms,
marriages, deaths, or burials, - - - Id.
Exemptions — Copies of entries of baptisms, mar-
riages, and burials transmitted to the registrar of
the diocese, under the Act 52 Geo. III. c. 146.
Certified copies of registers sent by superintending
registrars to the general registrar in pursuance of
the 6 and 7 Will. IV. c. 86. And copies or ex-
tracts made under the Act 7 Vict. c. 15, to amend
the laws relating to labour in factories (23 Vict.
c. 15). Copy or extract furnished by any clergy-
man, registrar, or other official person, pursuant
to any Act of Parliament, or to any general or
superintending registrar under any general regu-
lation ; and in any case where the person giving
the copy or extract is not entitled to any fee or
reward for the same (23 and 24 Vict. c. Ill, § 16).
[The duty may be denoted either by an impressed or by
an adhesive stamp, which must be duly cancelled.]
Copyright of Designs, Certificate of, - £5
Cost-Book Mines (23 Vict. c. 15). Any writing
authorizing any officer of any mining company,
conducted on the cost-book system, to enter or
register any transfer of share in any mine ; or any
notice to such officer of any such transfer (after
3rd April, 1860), ----- 6d.
[The person who shall write or sign any such
writing, or give such notice, shall, if an impressed
stamp be not on it, affix and duly cancel the ad-
hesive stamp.]
Covenant ; Any deed containing a covenant for
payment or repayment of any sum, or for transfer
or retransfer of stock, in any case where a mort-
gage, if made for the like purpose, would be
chargeable with any ad valorem duty exceeding in
amount £1 15s.; or for the payment of any an-
nuity, or any sums at stated periods, in any case,
where a bond for the like purpose would be charge-
able with any such duty — The same ad valorem
duty as on a bond for the like purpose.
When it is an additional security to a properly
stamped bond referred to in it, the ad valorem
duty here charged is not payable.
Exemption. — Any covenant contained in a deed
chargeable under Mortgages or Settlement.
Debentures, or Certificate for receiving back
duties of Customs or Excise on goods exported
(16 and 17 Vict. c. 59) (after 10th October, 1853) :
Where the drawback to be received shall not exceed
£10, - - - - - - Is. Od.
Where the same shall exceed £10, and not
exceed £50, - - - - - 2s. 6d.
And where the same shall exceed £50, - 5s. Od.
Debenture Stock of any Company, Transfer of:
For every £100, and any fractional part of £100 of
the nominal amount of the stock transferred (31
and 32 Vict. c. 124, § 24) - - - 2s. 6d.
Declaration. See Affidavit.
Decreet Arbitral. See Award.
Deed not otherwise charged, - - -£115s.
Testamentary instruments or dispositions mortis
causa (on and after April 3, I860) are not charge-
able with any stamp duty (23 Vict. c. 15, § 7.]
Memorandum of association and articles of associa-
tion of joint-stock companies must bear stamps as
if they were deeds (19 and 20 Vict. c. 47, § 11) ;
but stamps are not necessary for printed copies
though signed (ib.).
Where, upon appointment or assumption of new
trustees into a trust, several deeds shall be executed
for vesting the trust property in the new trustees,
if one of the deeds shall be stamped with the duty
of £1 15s., it is sufficient (after 6th August, 1861)
if the others be stamped with the duplicate duty.
Upon all the deeds being produced to the Commis-
sioners of Inland Revenue, and their being satisfied
of the facts, they shall impress on the deeds having
the duplicate duty a stamp denoting the payment
of the dutv of £1 15s. on some other deed (24
and 25 Vict. c. 91, § 30).
Deed of Relinquishment of superiority (21 and
22 Vict. c. 76, § 23, and Sch. N, No. 1.)
If in consideration of a sum of money — see Con-
veyance.
If gratuitous, - -£ll5s.
Deeds or Instruments liable to stamp duty not
to be registered until duly stamped (24 and 25
Vict, c 91, § 34).
Delivery Order (3rd April, 1860) (23 Vict. c.
15): Any writing entitling any person therein
named, or his assigns, or the holder thereof, to the