Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1879-1880

36
STAMP DUTIES.
Lease or Tack —
(1.) For any definite term less than a year:
(a.) Of any dwelling-house or tenement, or part of
a dwelling-house or tenement, at a reafc not ex-
ceeding the rate of £10 per annum, - Id.
[In Scotland, for any definite term not exceeding
a year, at a rent not exceeding the rate of .£10
per annum, Id. — § 98 (5).]
(S.) Of any furnished dwelling-house or apart-
ments where the rent for such term exceeds
£25, - - - - - - 2s. 6d.
(c.) Of any lands, tenements, or heritable subjects,
except or otherwise than as aforesaid, the same
duty as a lease for a year at the rent reserved
for the definite term.
(2.) For any other definite term or for any indefi-
nite term —
Of any lands, tenements, or heritable subjects —
Where the consideration, or any part of the con-
sideration, moving either to the lessor or to any
other person, consists of any money, stock, or
security:
In respect of such consideration, the same duty as a
conveyance on a sale for the same consideration.
Where the consideration or any part of the consi-
deration is any rent :
In respect of such consideration — If the rent,
whether reserved as a yearly rent or otherwise,
is at a rate or average rate :
*
t
%
s. d.
£
s.
d.
£ s. d.
6

3

6
Above £5 and not ab. 10
1

6

12
" 10 " 15
1 6

9

18
" 15 " 20
2

12

14
" 20 " 25
2 6

15

1 10
" 25 " 50
5
1
10

3
" 50 " 75
7 6
2
5

4 10
" 75 " 100
10
3


6
Where the same shall
exceed £100, then for
every £50, and for
any frac. part of £50
5
1
10

3
* Term not exceeding 35 years or indefinite,
t Above 35, but not above 100 years.
% Exceeding 100 years.
(3.) Of any other kind whatsoever, not hereinbefore
described, ------ 10s.
[Lease or Tack, Agreement for, or with respect to
the letting of lands, &c, for term not exceeding 35
years, liable to lease duty. — § 96 (1). Subsequent
lease to be charged with duty of 6d. — § 96 (2).
Letter op Allotment or Letter of Renuncia-
tion, or any other document having the effect of
a letter of allotment :
(1.) Of any share of any company or proposed com-
pany, ------- id.
(2.) In respect of any loan raised, or proposed to be
raised, by any company or proposed company, or by
any municipal body or corporation, - - Id.
(3.) Issued or delivered in the United Kingdom, of
any share of any foreign or colonial company or
proposed company, or in respect of any loan raised
or proposed to be raised by or on behalf of any
foreign or colonial state, government, municipal
body, corporation, or company, - - - Id.
And Scrip Certificate, Scrip, or other docu-
ment:
(1.) Entitling any person to become the proprietor
of any share of any company or pioposed com-
pany, -------Id.
(2.) Issued or delivered in the United Kingdom,
and entitling any person to become the proprietor
of any share of any foreign or colonial company or
proposed company, ----- Id.
(3.) Denoting, or intended to denote, the right of
any person as a subscriber in respect of any loan
raised or proposed to be raised by any company or
proposed company, or by any municipal body or
corporation, ------ Id.
(4.) Issued or delivered in the United Kingdom,
and denoting, or intended to denote, the right of
any person as a subscriber in respect of any loaii
raised or proposed to be raised by, or on behalf of,
any foreign or colonial state, government, munici-
pal body, corporation, or company, - - Id.
Letter or Power of Attornet, or Commission,
Factory, Mandate, or other instrument in the
nature thereof:
(1.) For the sole purpose of appointing or authoriz-
ing a proxy to vote at any one meeting at which
votes may be given by proxy, whether the number
of persons named in such instrument be one or
more (34 Vict. c. 4, § 4), - - - Id.
(2.) By any petty officer, seaman, marine, or soldier
serving as a marine, or by the executors or admin-
istrators of any such person, for receiving prize
money or wages, - - - - - Is.
(3.) For the receipt of the dividends or interest of
any stock :
Where made for the receipt of one payment only, Is.
In any other case, - - - - - 5s.
(4.) For the receipt of any sum of money, or any
bill of exchange or promissory note for any sum of
money not exceeding £20, or any periodical pay-
ments not exceeding the annual sum of £10 (not
being hereinbefore charged), - - - 5s.
(5.) For the sale, transfer, or acceptance of any of
the Government or Parliamentary stocks or funds:
Where the value of such stocks or funds does not
exceed £20, - - - - - 5s.
In any other case, - - - - - 10s.
(6.) Of any kind whatsoever not hereinbefore de-
scribed, - - - - - - - 10s.
Exemptions. — (1.) Letter or power of attorney for
the receipt of dividends of any definite and certain
share of the Government or Parliamentary stocks
or funds producing a yearly dividend of less than
£3. (2.) Letter or power of attorney or proxy
filed in the Court of Probate in England or Ireland,
or in any ecclesiastical court. (3.) Letter or power
of attorney for voting on any election of directors
of the East India Company.
Heritors' mandates to vote and act at parochial
boards are exempt. (8 and 9 Vict, c 83, § 22.)
Voting Paper. — Any instrument for the purpose
of voting by any person entitled to vote at any
meeting, - Id.
Letters of Marque and Reprisal, So.
Letters Patent. See Grant.
Letters of Reversion in Scotland. See Mort-
gage, &c, and § 105 which defines "Mortgage."