Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1876-1877

STAMP AND LEGACY DUTIES. &c.
The following is a list of Stamp Duties according to the schedule of the Act 33 and 34 Vict. c. 97
(amended by 34 Vict. c. 4, and 34 and 35 Viet. c. 103), with the Duty on Policies of Sea Insurance,
Letters Patent, Patent Medicine, and Plate, and Inventory, Legacy, and Succession Duties, which remain
under the former Acts. Generally, the items are given in the words of the schedule. New matter is put
within brackets. When the sections are merely cited without the Act, they are the sections of 33 and 34
Vict. c. 97. All items in the schedule of the Act relating solely to England and Ireland are excluded. In
the same session were passed the Acts 33 and 34 Vict. c. 98, Stamp Duties Management, and 33 and 34
Vict. c. 99, repealing certain enactments relating to the Stamp Duties.
The Act 33 and 34 Vict. c. 97, came into operation on 1st January, 1871, and by § 3 the exemptions in
other Acts in force are preserved.
The attention of the public may be directed to the
following matters : —
1. The general deed duty, or duty on a deed, not
otherwise charged, is reduced to 10s.
2. Progressive duty on words is not imposed.
3. Provisions are made for charging ad valorem
duty on conveyances in respect of periodical pay-
ments or annuities. — (§ 72.)
4. An agreement for a lease for a term not ex-
ceeding thirty-five years is to be charged with the
lease duty. — (§ 96.)
5. An instrument chargeable as a lease in con-
sideration, in whole or in part, of produce or other
goods —
Where it is stipulated that the value shall amount
to or not exceed a given sum, ad valorem lease
duty on such sum.
A statement in the lease in regard to the value of
such produce or goods to be conclusive as to
stamp duty, unless and until shown to be incor-
rect.— (§ 97.)
6. A notarial instrument is liable to the same duty
as an instrument of seisin — to wit, 5s.
7. Any instrument specifically charged by any
previous Act with the duty of 35s., is chargeable
with the duty of 10s.— (§ 4.)
8. Instruments relating to the property of the
crown, and to the private property of the sovereign,
are liable to same duties as instruments relating to
the property of the subject, except where express
provision is made to the contrary. — (§ 5.)
9. Instruments are to he so stamped that the
stamp may appear on the face of the instrument, and
cannot be applied to any other instrument written
upon the same piece of material. — § 7 (1.) Every
instrument on the same piece of material is to be
separately stamped. — § 7 (2.)
10. Instruments relating to several distinct mat-
ters are to be separately stamped in respect of each.
— § 8 (1.) An instrument liable to ad valorem duty,
if made for any other valuable consideration, is to be
charged in respect of it, as if it were a separate in-
strument for such. — § 8 (2.)
11. An appropriate stamp (by word on the face of
it) cannot be used for an instrument of another de-
scription. — § 9 (1.) An instrument of the description
to which a stamp is appropriated is not to be duly
stamped unless stamped with the stamp appropriated
to it.— § 9 (2.)
12. All the facts and circumstances affecting the
liability of an instrument to ad valorem duty, or the
amount of it, are to be fully and truly set forth. If
not, penalty on person who executes and on person
concerned in the preparation, £10. — (§ 10.)
13. Instrument chargeable with ad valorem duty
in respect of money in foreign or colonial currency,
the duty to be calculated on the value in British
currency, according to the current rate of exchange at
the date of the instrument. — (§ 11.)
14. Instrument chargeable with ad valorem duty
in respect of stock or marketable security, the duty
to be calculated on the value, according to the aver-
age price at the date of the instrument. — (§ 12.)
15. If the instrument contains a statement of the
current rate of exchange, or average price, and is
stamped accordingly, it is to be deemed duly stamped
until statement shown to be untrue, and that the
instrument is in fact insufficiently stamped. — (§ 13.)
16. The duties apply to instruments executed in
the United Kingdom, and to instruments wheresoever
executed, relating to property situated, or to any
matter or thing done or to be done, in the United
IQngdom.— (§ 17.)
17. No instrument, except in criminal proceedings,
shall he pleaded or given in evidence, or admitted to
be good, useful, or available in law or equity, unless
it is duly stamped in accordance with the law in force
when executed. — (§ 17.)
18. If any person registers an instrument not duly
stamped, penalty, £10.— (§ 22.)
19. Except where express provision is made to the
contrary, all duties are to be denoted by impressed
stamps only. — (§ 23.)
Adhesive Stamps. See separate heading.
Adbiission as an advocate in any court, - £50.
Exemption. — A person duly admitted as an advo-
cate in any court in England, Scotland, or Ireland,
his admission as an advocate in any other court
in the same country is exempt.
Admission in Scotland of any person — (1.) As a
writer to the signet, or as a solicitor, agent, or
attorney in the Court of Session, Justiciary, or
Commission of Teinds — if £60 indenture duty paid,
£25. If previously duly admitted in any inferior
court, £30. In any other case, £85.
(2.) As a procurator ffl: solicitor in any inferior
court — 2s. 6d. indentcre duty paid, £54 17s. 6d.
In any other case, £55.