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

20
STAMP DUTIES.
delivery of ar.y goods or merchandise of the value
of 40s. or upwards, lying in eny dock or port, or
in any warehouse in which goods are deposited on
rent, or upon any wharf; such writing being signed
by or on behalf of the owner of such goods or mer-
chandise, upon the sale or transfer of the property
therein, ------ Id.
[Held to be on sale or transfer, unless the contrary
declared in the order by the maker or giver of it.
False statement, penalty £20. False order not
invalid in the hands of the custodier of the goods,
unless a party or privy to the fraud (23 and 24
Vict. e. Ill, §13). Person requiring the order
to pay the stamp duty, and person requiring to
grant it may refuse to do so until duty paid to
him (ib. § 14). If the order state the goods to be
under the value of 40s., penalty, unless the orders
shall be stamped when issued, on the makers,
£20 (23 Vict. c. 15, § 10). The duty may be
denoted either by an impressed or by an adhesive
stamp. If an impressed stamp not on the instru-
ment, the person who shall make, sign, or issue,
shall, before delivery, affix the adhesive stamp,
and effectually cancel it by writing, stamping, or
impressing in ink on it his name, or the name of
his firm or principal, or the initials, and the date
of the day and year. Penalty on such person for
default, and on the person receiving it without a
stamp, £20 (23 Vict. c. 15, § 9 ; 24 and 25 Vict,
c. 91, § 33). No charge for brokerage, &c., in
reference to the sale or purchase mentioned or
referred to in such orders, lawful, if not stamped,
(ib.).-]
Deputation of a Gamekeeper, - - £1 15s.
Disentail, Instrument of, - - - £1 15s.
Dock Wakeant (3rd April, 1860) (23 Vict. c. 15):
Any writing which shall evidence the title of any
person therein named, or his assigns, or the holder
thereof, to the property in any goods, or merchan-
dise lying in any dock or warehouse, or upon any
wharf, such writing being signed or certified by
or on behalf of the company or person in whose
custody such goods, or merchandise, may be, 3d.
Exemption. — Any writing given by any inland
carrier, acknowledging the receipt of goods con-
veyed by such carrier.
Where there is a dock warrant stamped with the
duty, and also a ' weight-note ' relating only to
the same goods, the weight note shall be exempt
from the duty (23 and 24 Vict. c. Ill, § 15).
[The duty may be denoted either by an impressed
or by an adhesive stamp, which must be duly
cancelled.]
Duplicate or Counterpart of any deed of any
description, chargeable with any duty : —
Where such duty (exclusive of progressive duty)
shall not amount to the sum of 5s — The same duty
as chargeable on the original deed, including the
progressive duty (if any).
And where the same (exclusive as aforesaid) amounts
to the sum of 5s. or upwards, - - 5s.
In the latter case, the progressive duty, - 2s. 6d.
[In such latter case the duplicate or counterpart is
not available unless stamped with a particular
stamp for denoting the payment of the full duty
on the original deed, which shall be impressed on
being produced, with the original deed, and on the
whole being duly executed and stamped in all
other respects. Duplicates, to have denoting stamp
impressed, are received by the Solicitor of Inland
Revenue, Edinburgh. See afterwards.]
Dwelling-Houses Act. See Lease.
Ecclesiastical Benefice in Scotland (55 Geo.
III. c. 184, and 27 Vict. c. 18): collation, insti-
tution, or admission to, by any presbytery or other
competent authority, £2
Gift of vacant stipend, if a Scotch parish in the
presentation of the Crown, - - £1 10s.
Grant or Letters Patent, under the Great Seal
of the United Kingdom, of the dignity of a Duke,
£350; of a Marquis, £300; of an Earl, £250; of
a Viscount, £200; of a Baron, £150; of a
Baronet, £100. (See 55 Geo. III. c. 184, for
other like duties, and regulations as to these
duties and exemptions from them.)
Grant or Warrant of Precedence, under the sign
manual, to take rank among the nobility, - £100.
Grant by her Majesty, or any other person or public
body, of an office or employment:
If the salary and emoluments are
Under £50 a year, - - £2
" 100 " 4
" 200 " 6
" 300 " 12
" 500 " - 25
" 750 " - 35
" 1000 " - 50
" 1500 " 75
" 2000 " - - - 100
" 3000 " - - - 150
£3000 or upwards, - - - 200
[The emoluments to be ascertained according to an
average of three years, where practicable ; and in
other cases, according to the best information.]
Exemptions — Regrants on demise of Crown ; ap-
pointments of officers of Woods and Forests, of
surveyors of highways, of poor-law officers in
England and Wales.
Heritable Bonds. See Mortgages, &c.
Insurance : —
1. Life.
Policy,— Where (after 28th August, 18(50) the
sum insured shall not exceed £25, - £0 3
(23 and 24 Vict. c. Ill, § 10.)
Where the sum insured shall exceed £25,
and not exceed £500,
Then for every £50, and any fractional
part of £50, - - -
Where it shall exceed £500, and shall
not exceed £1000,
Then for every £100, and any fractional
part of £100,
Where it shall exceed £1000,
Then for every £1000, and any fractional
part of £100"0,
(16 and 17 Vict. c. 59.)
[Duties may be denoted by adhesive stamps, which
may be provided, and in the meanwhile by any
adhesive stamps not appropriated by name to any
other instrument, or hy impressed stamps, or by a
combination of both. Adhesive stamps must be
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