Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1871-1872

STAMP DUTIES.
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Shall forfeit, over and above any other penalty to
which he may be liable, the sum of £50.
STAMPING INSTRUMENTS AFTER
EXECUTION,
Articles of Clerkship. — Duly stamped articles
in order to admission iu inferior court may be
stamped with duty to make up £60, and shall
then be sufficiently stamped for admission into
Court of Session, etc. (§ 42).
"With this exception, articles of clerkship are not
to be stamped after the expiration of six months
from the date, except on payment of the penalties
as follows: —
(1.) If brought to be stamped within one year after
date, £10.
(2.) If so brought after one year and within five
years after date ; for every year, and also for any
additional part of a year elapsed since the date,
£10.
(3.) In every other case, £50 (§ 43).
Bills and Notes having an impressed stamp of
sufficient amount but improper denomination may
be stamped, if not then payable, penalty £2; if
payable, penalty £10. With these exceptions, not
to be stamped after execution (§ 53).
Charter-Party.
"Within seven days after first execution, penalty
4s. 6d.
After seven days, and within a month, penalty £10.
In any other case, cannot be stamped (§ 68).
If executed abroad, any party to it may, within
tea days after receipt in Ui.ited Kingdom, affix
and cancel adhesive stamp (§ 67).
Attested Copies, or Extracts of, or from
(1.) Any instrument chargeable with duty;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or
codicil ;
(4.) Letters of administration, or a confirmation of
a testament ;
May be stamped within fourteen days after the
date of the attestation or authentication, without
penalty (§ 19).
Foreign Securities. — The Board of Inland Re-
venue may at any time, without reference to
date, allow them to be stamped without penalty
upon being satisfied they were not made or issued,
and have not been transferred, assigned, or nego-
tiated, and no interest paid on them, within the
United Kingdom (§ 115).
Policy of Insurance made or executed out of the
United Kingdom, but enforceable in the United
Kingdom, may be stamped within two monihs
after it has been first received in the United King-
dom, without renalty (§ 117, 2).
Receipt may be stamped with impressed stamp —
(1.) Within fourteen days after giving, penalty £5.
(2.) After fourteen days, and within a mouth,
penalty £10.
In any other case not to be stamped (§ 122).
Instruments as to which no express provision to
prohibit.
Instruments onpayment of duty and penalty of£ I ;
if duty exceeds £ 1 0, also interest on it i § 1 5, 1 ).
Except where express provision to the contrary is
made by this or any other Act, any unstamped or
insufficiently stamped instrument may be stamped
after the execution thereof, on payment of the
unpaid duty, and a penalty of £10, and also by
way of further penalty, where the unpaid duty
exceeds £10, of interest on such duty, at the rate
of £5 per centum per annum, from the day upon
which the instrument was first executed up to the
time when such interest is equal in amount to the
unpaid duty.
And the payment of any penalty or penalties is
to be denoted on the instrument by a particular
stamp.
Proviso. — (2.) Provided as follows : —
Instruments executed abroad within two months after
being received in United Kingdom without penalty.
— (a.) Any unstamped or insufficiently stamped
instrument which has been first executed at any
place out of the United Kingdom, may be stamped
at any time within two months after it has been
first received in the United Kingdom, on payment
of the unpaid duty only.
Board may remit penalties within twelve months. —
(6.) The Commissioners may, if they think fit, at
any time within twelve months after the first
execution of any instrument, remit the penalty or
penalties, or any part thereof.
Unstamped or insufficiently stamped instruments
produced in Court, if duty and penalty be paid to
officer oj Court, may be received in evidence. —
§ 16. (1.) Upon the production of an instrument
chargeable with any duty as evidence in any
court of civil judicature in any part of the United
Kingdom, the officer whose duty it is to read the
instrument shall call the attention of the judge
to any omission or insufficiency of the stamp there-
on, and if the instrument is one which may legally
be stamped after the execution thereof, it may,
on payment to the officer of the amount of the
unpaid duty, and the penalty payable by law on
stamping the same as aforesaid, and of a further
sum of £1, be received in evidence, saving all
just exceptions on other grounds.
The officer of the Court to account for duties and
peniilties. — (2.) The officer receiving the said duty
and penalty shall give a receipt for the same, and
make an entry in a book kept for that purpose
of the payment and of the amount thereof, and
shall communicate to the commissioners the name
or title of the cause or proceeding in which, and
of the party from whom, he received the said duty
and penally, and the date and description of the
instrument, and shall pay over to the Receiver-
General of Inland Revenue, or to such other per-
son as the commissioners may appoint, the money
received by him for the said duty and penalty.
Commissio?ters to stamp instrument. — (3.) Upon
production to the commissioners of any instrument
in respect of which any duty or penalty has been
paid hs aforesaid, together with the receipt of the
said officer, the payment of such duty and penalty
shall be denoted on such instrument accordingly.
ADJUDICATION.
Doubts as to Sufficiency of Stamps may be
removed.
The commissioners may be required to express their
opinion as to duly. Mode and effect of proceeding.