Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1877-1878

INC05IE TAX, &c.
47
PROPEETr 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. c. 14; 33 and 34
Vict. c. 32 ; 34 and 35 Vict. c. 21 ; 35 and 36 Vict. c. 20 ; 36 Vict. c. 18.]
Schedule A. — f^Real Property.') On each 20s. of
annual value of lands, tenements, and heritages,
in respect of the property, - - - 3d.
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
occupancy, ------ ^A.
Schedule C. — (Public Funds.) On each 20s. of
annual amount of profits from interest, annuities,
dividends and shares of annuities, pa3-able out of
the public revenue, ----- 3d.
Schedule D. — (Trades and Professions.) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or vocations,
or from personal or other property not included in
Schedules A, B, C, or E, - - - - 3d.
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, ----- 3cl^
Exemp/tion and Abatement. — Under the Act 26
Vict. c. 22, sect. 3, persons whose whole incomes
from every source are less than £150 a year are
exempted. Persons whose incomes amount to
£150 a year, but to less than £400 a year, are
entitled to an abatement equal to the duty upon
£120 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 widow's or children's fund.
By the Act 19 and 20 Vict. c. 80, landlords in
Scotland are entitled to relief (either by abate-
ment or by repayment) from any amount of In-
come 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
En2;land.
MESSENGERS AT ARMS.
[Notaries Public are indicated by n, Agents or Procurators by a.]
ABERDEENSHIRE.
Aberdeen — Alexander Leshe, John
Milne.
Buntly — James M'Kinnon.
Peterhead — Grant Imlah.
Tm-riff—iAvaQS D. M'Nee.
ARGYLLSHIRE.
Oban—
AYRSHIRE.
Ayr — Robert M'Callum, Robert
Fergusson.
Kilmarnock — D. A. M'Bm-ney, A.
CarmichaeL
BANFFSHIRE.
KeiSi — George Taylor.
CAITHNESS-SHIRE.
Thurso — James M'Kay, James
Gunn.
Wick — Robert Sinclair.
DUMBARTONSHIRE.
^Dumbarton — John Dewar.
DUMFRIESSHIRE.
'Dumfries— Robert Sinclair, Charles
M'Kie.
EDINBURGHSHIRE.
Edinburgh — Andrew Webster,
Robert Gardiner, George Nicol-
son, Heniy A. Dewar, J. Hogg.
ELGINSHIRE.
Elgin— \N. Jlinty.
FIFESHIRE.
Cupar-Fife— E. C. Clark.
FORFARSHIRE.
Dundee — James S. Mills^ Jolm
Matthew, James SI'Donald.
Arbroath — John Herald.
IN VERNESS-SHIRE.
Grantomn — John Grant.
North Uist—FMd. M'Donald.
Inverness — Jas. Cameron, Donald
Bain, Alexander Macdonald.
KINCARDINESHIRE.
Stoneha7;en— John Brown.
KINROSS-SHIRE.
KIRKCUDBRIGHT STEWARTRY.
Kirkcudbright — W. Nicholson.
LANARKSHIRE.
Lanark — John Currie.
Airdriu -George Gentles.
Coatbridge — Henry BI'Lachlan.
Glasgow — Peter Peterson, John
W. Beale, Donald JiI'Tavish,
Hugh Frecland, James Rule,
Gilbert Fleming, John Ewing,
John B. Anderson, A. Lament,
P. Scott, P. M'Bride, R. Morgan.
D. Macdonald, A. Morton, .J. T.
Smith, Angus M'Lachlan, .John
Fenwick.
Hamilton — George Kemp.
Wishaio — William Thomson.
PERTHSHIRE.
Dunkeld — Henry Ritchie.
Perth — James Rollo.
RENFREWSHIRE.
Shearer,
H.
Greenock — William
A. Carrnthers.
Paisley — Thos. Campbell, a, Alex,
M'Kechnie.
ROSS-SHIRE.
-John JIacrae,
Dingwall-
Jlunro.
Tain — D. Macdonald,
Alex.
STIRLINGSHIRE.
Falkirk— Sixmos, Lindsay.
Sdrling —