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

STAMP DUTIES.
25
On certificate of entry of assignment or
license, - - - - - -050
On certificate of assignment or license, 5
On application for disclaimer, - -500
On caveat against disclaimer, - - 2
On office copies of documents, for every
ninety words, - - - - 2
Patent Medicine :
Price not exceeding Is. 0d., - -£0 1^
" 2 6 - - 3~
" 40 - -006
" 10 - - 1
" 20 - - 2
PLATE.-Gold, per oz., - - -£0 17
Silver, " - - - 1 6
Exemptions. — Watch cases, rings, &c.
[A drawback is allowed on the exportation of gold
and silver plate of British or Irish manufacture
exported from the U.K., on bond by the exporter
that it shall not be brought again into the U.K.
(Act 29 and 30 Vict. c. 64, § 15).]
Precept of Clare Constat, and Writs of Clare
Constat (31 and 32 Vict. c. 101, § 116, - 5s.
Progressive Duty, - - - - 5s.
Progressive Duty on Words :
Where any deed of any description chargeable with
duty, with any schedule, receipt, or other matter
put, endorsed, or annexed, contains 2160 words,
or upwards, then for every 1080 words over the
first 1080 words, there shall be charged the further
progressive duty following, i.e. —
Where the deed shall be chargeable with ad valorem
duty not exceeding 10s. — A progressive duty
equal to such ad valorem duty.
And in every other case (except where any other
progressive duty is expressly charged) — a progres-
sive duty of ----- - 10s.
But progressive duty is not chargeable on a deed on
which such duty was not imposed before the Act
of 1850 (13 and 14 Vict. c. 97).
Promissory Note. See Bill.
Protest. — Of bill or note where the stamp duty
does not exceed Is. — The same duty as on the bill
or note.
Of any other bill or note, and Protest of any
other kind, - - - - - - Is.
And for every sheet of paper after the first (24 and
25 Vict. c. 91, § 25), - - - - Is.
Proxy to vote at one meeting of joint-stock or other
company, or of members of any society or insti-
tution, or of contributors to its funds, or at one
meeting of any body exercising a public trust in
the United Kingdom, or to vote at one parish
meeting of heritors or proprietors of real or heri-
table property in Scotland (27 Vict. c. 18), - Id.
[Heritors' mandates to vote and act at parochial
boards are exempt (8 and 9 Vict. c. 83, § 22).]
[The prosy and voting-paper duty of Id. may be
denoted by adhesive stamp, which must be duly
cancelled by the person signing the instrument
(2.4 and 25 Vict. c. 91, § 27; 27 Vict. c. 18,
§ 14).]
See Letter or Power of Attorney, and
Letter or Voting Paper.
Receipts for money amounting to £2 or upward, Id.
Receipts or acknowledgments for money paid or
deposited in any bank, or in the hands of any
banker on allotments of shares, or for calls on serip
or shares, in any joint-stock or other company, or
proposed company, wheresoever such may be, or
in any loan or proposed loan raised or to be raised
by or for any foreign or colonial government,
state, corporation, or company, are liable to the
duty upon Receipts (16 and 17 Vict. c. 59, and
28 and 29 Vict. c. 96, § 16).
The following provisions as to what shall be deemed'
a receipt, and the exemptions from receipt duty
by 55 Geo. III. c. 184, are still in force : —
Any writing given upon payment of money, whether
signed or not, shall be a receipt if it shall import
that any money, debt, or demand, amounting to
£2 or upwards, has been paid or settled. Like
documents given upon payments by bills, drafts,
promissory notes, or other securities, are also
receipts.
[According to decisions, a simple acknowledgment
of money in loan, or of the correctness of a debt,
or of a deposit of money, is not liable to duty,
either as receipt or promissory note.]
Among the exemptions from receipt duty are —
Receipts written on promissory notes, bills, drafts,
or orders for the payment of money, duly stamped.
Receipts written on any bond, mortgage, or other
security, or any deed, duly stamped, acknowledg-
ing receipt of the consideration money, or of any
principal money, interest, or annuity.
[Receipts for money passing between master and
servant are not regarded as liable; but this would
not apply to travellers who travelled for several
houses.
Receipts for donations are not considered liable, if
the donation is made and the money paid at once.]
[Stamps may be impressed or affixed. Where
adhesive stamps are affixed, the granter is required
to cancel the stamps by writing, or stamping, or
impressing in ink, his name or initials on them
(16 and 17 Vict. c. 59, § § 3, 4, and 5 ; 24 and
25 Vict, c 91, § 33).]
Registering Deeds. See Deeds.
Relinquishment of Superiority, Deed of. See
Deed.
Resignation : — Principal or original instrument of
resignation, or service, or cognition of heirs, or
charter, or sasine of houses, lands, or other herit-
able subjects holding burgage ; also instrument of
resignation of lands, &c, not held burgage, 5s.
Progressive duty, - - - - 5s.
See Charter, for Writ of Resignation.
Sasine. — Instrument of Sasine on any charter, pre-
cept of Clare Constat, or precept from Chancery,
or on any wadset, heritable bond, disposition,
apprizing, adjudication of heritable subjects not
burgage, ------ 5s.
Progressive duty, 5s.
[An instrument of sasine proceeding on two pre-
cepts, although in one disposition, is liable to two
duties of 5s. each.]
The instruments in favour of an heir, or disponee
of a creditor is an heritable security — (Form No.
3, 8 and 9 Vict. c. 31); the notarial instrument,
§ 1 ; the notarial instruments under the Titles to
Land Acts, 21 and 22 Vict. c. 76, and 23 and 24
Vict. c. 143, are liable to Notarial Act duty.
B