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

STAMP DUTIES.
31
the chief clerk of the Solicitor's Department, No.
6 ; and he should be prepared to pay the proper
duty, and penalty, if any, to the Cashier, No. 3,
Lobby.]
DUPLICATES OR COUNTERPARTS.
Duplicates or counterparts of instruments requiring
to be impressed with the denoting stamp to render
them valid, may be lodged at the Solicitor's Office,
No. 5, Inland Revenue, Edinburgh, between 10
and 12 o'clock on Mondays and Wednesdays.
The principal instrument, as well as the duplicate,
must be lodged, and both must appear to be pro-
perly stamped, otherwise they wUL not be trans-
mitted.
House Duty.
On each inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-
ASSESSED TAXES.
house by a tenant or farm-servant, or in which
articles are exposed for sale, a duty of 6d. per
pound; all others, 9d.
PROPERTY AND INCOME TAX.
[Acts 5 and 6 Vict. c. 35 ; 14 and 15 Vict. c. 12 ; 16 and 17 Vict. c. 34 ; 17 and 18 Vict. c. 10 and c. 24
18 and 19 Vict. c. 20; 19 and 20 Vict. c. 80; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18; 23 Vict. c. 14
24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22 ; 26 and 27 Vict. c. 33 ; 27 Vict. c. 18 ; 28 Vict. c. 30
29 Vict. c. 36 ; 30 Vict. c. 23; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. e. 14.]
Schedule A. — {Real Property.} On each 20s. of
annual value of lands, tenements, and heritages,
in respect of the property, - 5d.
Schedule B. — (Occupancy of Real Property.} On
each 20s. of annual value of lands, tenements, and
heritages (other than a dwelling-house separate
from a farm), in Scotland, in respect of the occu-
pancy, ______ lS(J_
Sch. C. — (Public Funds.) On each 20s. of annual
amount of profits from interest, annuities, divi-
dends, and shares of annuities, payable out of the
public revenue, ----- 5d.
Schedule D. — (Trades and Professions^) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or voca-
tions, or from personal or other property not
included in Schedules A, B, C, or E, - 5d.
Schedule E. — (Public Salaries.) On each 20s.
of annual amount of salaries, pensions, or annuities,
paid out of the public revenue, or for public offices
or employments, ----- 5d.
Exemption and Abatement. — Under the Act 26 Vict.
c. 22, sect. 3, persons whose whole incomes from
every source are less than £100 a year, are ex-
empted. Persons whose incomes amount to £100
a year, but to less than £200 a year, are entitled
to an abatement equal to the duties upon £60 of
their income.
Deductions. — Deduction is allowed, when claimed,
of any annual premium (not exceeding one-sixth
part of the claimant's income from every source)
paid for insurance, or deferred annuity, on the
claimant's own or his wife's life, to any Insurance
Company in existence on 1st November, 1844, or
registered pursuant to Act 7 and 8 Vict. c. 110 ;
or of any annual payment made under Act of
Parliament to a widows' or children's fund.
By the Act 19 and 20 Vict. c. 80, landlords in Scot-
land are entitled to relief (either by abatement or
by repayment) from any amount of Income Tax
which may be assessed upon them in respect of the
annual value of such rates, taxes, assessments,
and public burdens, as may be charged upon them
and not charged upon landlords in England.
STAMP AND TAX DEPARTMENT, EDINBURGH.
Comptroller- General and Solicitor, Angus Fletcher.
Assist.-Solicitor, David Crole. Chief Cleric to the Compt.- General, W. D. Gallaway.
First-class Clerks, A. Ogilvy, Warehouse-keeper of
Stamps ; A. Somerville.
Second-class Clerks, C. G. C. Christie, A. S. Gilchrist,
C. G. Mackay, W. Douglas, T. G. Reid, G. Slight.
Third-class Clerks, J. Burns, A. Smith, W. S. Bowie,
D. C. Yule, J. C. Patterson, G. Millar, W. Welsh,
J. Anderson, N. Boyle, W. Taylor.
Fourth-class Clerks, J. M. Gidney, A. E. Robertson,
T. W. Nowers, G. Melville, jun., T. Robertson, A.
Anderson, T. Chalmers Addis, W. Andrew, M.
Pithie, A. W. Burns.
Cashier of Stamps and Receiver-general of Taxes,
Thomas Nicholson.
legacy and succession duty department.
Superintendent, John Parker.
Chief Clerk, Jacob Giddings.
Second-class Clerks, G. J. Macquire, H. Merewether.
Third-class Clerks, W. H. Davey, J. Murker.
Fourth-class Clerks, M. Millar, H. Glanvill.
Will Sorter, Thomas Reed.
Stamping Room, Wm. M'Evoy, L. Macpherson, D.
Stewart, C. V. Carter, G. Matheson, J. Nicol, J.
Brown, J. Snowdowne, P. Vallely.
Packer in Stamping Room, John Finlayson.
Messengers, J. Currie, J. Gemmell, J. Anderson, A.
Roberts, D. Wink, P. Crow.
Night Watchman, John Clark.
Housekeeper, Mrs. Deans.
excise department.
Solicitor, Angus Fletcher.
Assistant Solicitor, David Crole.
Collector, Thomas Nicholson.
Clerks, J. Yelland, B. D. Wilson, W. Johnston.
Supervisors, J. Christie, R. Young, W. M. Briggs,
J. Ritchie.
Standing Counsel, Andrew Rutherfurd, Advocate.